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Potash_Christopher

Christopher M. Potash

Partner

Christopher Potash is an executive compensation lawyer with broad-based experience in tax, corporate, securities, and other laws and regulations affecting executive compensation, and is the head of the Firm’s executive compensation practice. He represents both public and private companies, both US and international, including Fortune 100, FTSE 100, and Nikkei 225 companies.

His experience includes:

  • Advising US clients with respect to the design, drafting, implementation and operation of equity compensation arrangements, including stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, employee stock purchase plans, and phantom awards.
  • Advising international companies on the US aspects of their global equity compensation arrangements, including the US tax, federal and state securities laws, exchange rules, data privacy and other matters. Christopher has worked with companies from Australia, Bermuda, China, Finland, France, Germany, Hong Kong, Netherlands, Ireland, Isle of Man, Italy, Japan, Jersey, Lithuania, Philippines, Slovakia, Sweden and the United Kingdom.
  • Advising clients with respect to the design, implementation and operation of nonqualified deferred compensation arrangements, including deferred cash arrangements, elective deferral arrangements, supplemental retirement plans, rabbi and secular trust arrangements, and other nonqualified arrangements. Christopher has extensive experience with all aspects of Section 409A of the Tax Code, particularly with the application of Section 409A to non-US arrangements and the strategies for addressing the potential Section 409A issues presented.
  • Representing domestic and international clients with respect to the US executive compensation aspects of merger and acquisition transactions, including executive compensation due diligence, representation and warranties, covenants, Section 280G golden parachute payment provisions and employee matters, as well as assistance with post-closing integration of executive compensation arrangements.
  • Design, implementation, and operation of director compensation arrangements.
  • Design of change-in-control agreements, severance agreements, parachute payments and golden handcuffs.
  • Advising US public companies regarding SEC disclosure of director and executive compensation arrangements in their annual proxy statements, including say-on-pay, CEO pay ratio disclosure and pay-for-performance.
  • Advising US public companies regarding corporate governance matters and best practices.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, Global Equity Organization
  • Member, The National Association of Stock Plan Professionals
  • Former Member, Law360 Tax Editorial Advisory Board
  • Former Board Member, Gilda’s Club Rochester New York

HONORS & AWARDS

  • Named as the Best Lawyers® “Lawyer of the Year” in Rochester, NY for:
    • Employee Benefits (ERISA) Law, 2016, 2024, 2026
    • Tax Law, 2017, 2019
  • Selected by peers for inclusion in The Best Lawyers in America® for:
    • Employee Benefits (ERISA) Law
    • Tax Law
  • Martindale-Hubbell DistinguishedSM Peer Review Rated
  • Recipient, “Forty Under 40” Award, Rochester Business Journal, 2007

NEWS

PRESENTATIONS

  • Presenter, “Battle of the Plans: UK and Europe v US,” Global Equity Organization, 26th Annual Conference, April 4, 2025
  • Presenter, “Is it Time to Widen the Scope of ‘Employee’ Equity Plans?”, Global Equity Organization, 23rd Annual Conference, April 27, 2022
  • Presenter, “Important Considerations and ‘Must-Dos’ for your Employee Benefit Plans in Light of COVID-19,” Harter Secrest & Emery LLP Webinar, April 13, 2020
  • Presenter, “COVID-19: Impact on Global Incentive Plans,” Tapestry Compliance Webinar, April 15, 2020
  • Presenter, “The Section 409A Minefield: Employment Agreements,” Harter Secrest & Emery’s Labor and Employment Law Conference, April 5, 2017

PRACTICE AREAS

ADMISSIONS

  • New York
  • U.S. Tax Court

EDUCATION

  • Albany Law School, J.D., magna cum laude
  • University of Chicago Law School
  • University of Rochester, B.A., Economics, magna cum laude

Christopher Potash is an executive compensation lawyer with broad-based experience in tax, corporate, securities, and other laws and regulations affecting executive compensation, and is the head of the Firm’s executive compensation practice. He represents both public and private companies, both US and international, including Fortune 100, FTSE 100, and Nikkei 225 companies.

His experience includes:

  • Advising US clients with respect to the design, drafting, implementation and operation of equity compensation arrangements, including stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, employee stock purchase plans, and phantom awards.
  • Advising international companies on the US aspects of their global equity compensation arrangements, including the US tax, federal and state securities laws, exchange rules, data privacy and other matters. Christopher has worked with companies from Australia, Bermuda, China, Finland, France, Germany, Hong Kong, Netherlands, Ireland, Isle of Man, Italy, Japan, Jersey, Lithuania, Philippines, Slovakia, Sweden and the United Kingdom.
  • Advising clients with respect to the design, implementation and operation of nonqualified deferred compensation arrangements, including deferred cash arrangements, elective deferral arrangements, supplemental retirement plans, rabbi and secular trust arrangements, and other nonqualified arrangements. Christopher has extensive experience with all aspects of Section 409A of the Tax Code, particularly with the application of Section 409A to non-US arrangements and the strategies for addressing the potential Section 409A issues presented.
  • Representing domestic and international clients with respect to the US executive compensation aspects of merger and acquisition transactions, including executive compensation due diligence, representation and warranties, covenants, Section 280G golden parachute payment provisions and employee matters, as well as assistance with post-closing integration of executive compensation arrangements.
  • Design, implementation, and operation of director compensation arrangements.
  • Design of change-in-control agreements, severance agreements, parachute payments and golden handcuffs.
  • Advising US public companies regarding SEC disclosure of director and executive compensation arrangements in their annual proxy statements, including say-on-pay, CEO pay ratio disclosure and pay-for-performance.
  • Advising US public companies regarding corporate governance matters and best practices.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, Global Equity Organization
  • Member, The National Association of Stock Plan Professionals
  • Former Member, Law360 Tax Editorial Advisory Board
  • Former Board Member, Gilda’s Club Rochester New York

HONORS & AWARDS

  • Named as the Best Lawyers® “Lawyer of the Year” in Rochester, NY for:
    • Employee Benefits (ERISA) Law, 2016, 2024, 2026
    • Tax Law, 2017, 2019
  • Selected by peers for inclusion in The Best Lawyers in America® for:
    • Employee Benefits (ERISA) Law
    • Tax Law
  • Martindale-Hubbell DistinguishedSM Peer Review Rated
  • Recipient, “Forty Under 40” Award, Rochester Business Journal, 2007

NEWS

PRESENTATIONS

  • Presenter, “Battle of the Plans: UK and Europe v US,” Global Equity Organization, 26th Annual Conference, April 4, 2025
  • Presenter, “Is it Time to Widen the Scope of ‘Employee’ Equity Plans?”, Global Equity Organization, 23rd Annual Conference, April 27, 2022
  • Presenter, “Important Considerations and ‘Must-Dos’ for your Employee Benefit Plans in Light of COVID-19,” Harter Secrest & Emery LLP Webinar, April 13, 2020
  • Presenter, “COVID-19: Impact on Global Incentive Plans,” Tapestry Compliance Webinar, April 15, 2020
  • Presenter, “The Section 409A Minefield: Employment Agreements,” Harter Secrest & Emery’s Labor and Employment Law Conference, April 5, 2017

PRACTICE AREAS

ADMISSIONS

  • New York
  • U.S. Tax Court

EDUCATION

  • Albany Law School, J.D., magna cum laude
  • University of Chicago Law School
  • University of Rochester, B.A., Economics, magna cum laude

Potash_Christopher
Christopher M. Potash