Sean M. Stegmaier
is a counsel in O'Melveny's Newport Beach office and a member of the Tax Practice. He practices in the employee benefits field, with an emphasis on executive compensation matters.
Sean’s experience includes:
- drafting and analyzing equity and non-equity based annual and long-term incentive arrangements, non-qualified deferred compensation plans, employment, severance and change in control arrangements;
- the tax rules governing the taxation of compensation arrangements, including the tax rules limiting deductibility of executive compensation under Section 162(m), the imposition of excise taxes on certain change in control golden parachute payments under Section 280G, and the taxation of nonqualified deferred compensation plans under Section 409A; and
- drafting and analyzing the compensation and benefits-related portions of corporate transaction documents and preparing securities filings required by the SEC.
Chapman University School of Law Tax Law Advisory Board; Orange County Bar AssociationAuthor,
"Tax Incentives for Higher Education in the Internal Revenue Code: Education Tax Expenditure Reform and the Inclusion of Refundable Tax Credits," 37 Southwestern University Law Review
135 (2008); reprinted at 58 The Monthly Digest of Tax Articles
45 (August 2008)Author,
"What Does 'Assessment' Mean? The Supreme Court's Misinterpretation of the Tax Injunction Act and Its Disregard for Principles of Comity in Hibbs v. Winn
Leads to the Adjudication of State Tax Credit Issues in Federal Court," 9 Chapman Law Review
“Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season,” 25 American Bar Association Section of Taxation News Quarterly
5, Winter 2005Academic Fellow,
Contracts and Torts, Chapman University School of Law, 2003-2006