Aaron S. Cha


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Aaron Cha is a counsel in O’Melveny’s Newport Beach office and a member of the Tax Practice and Executive Compensation & Employee Benefits Practice. 

Prior to joining O’Melveny, Aaron worked as an associate at a leading international law firm.

Aaron’s experience includes:

  • representing clients in connection with all employee benefits and compensation-related aspects of corporate transactions and financing arrangements;
  • tax rules governing the taxation of compensation plans and arrangements, including rules limiting deductibility of executive compensation under Section 162(m), imposing excise taxes on certain change in control parachute payments under Section 280G, and governing the taxation of (and imposition of excise taxes on) nonqualified deferred compensation arrangements under Section 409A;
  • securities laws and SEC rules governing compensation plans and arrangements and related disclosure requirements; and
  • providing ERISA advice to private equity and hedge funds and pension plans with respect to investment of pension plan assets, including VCOC, REOC and other plan assets issues.


  • Korean


Bar Admissions

  • New York

*Admitted in New York only; supervised by principals of the Firm; not admitted in California.


  • New York University, LLM, Taxation
  • Loyola Marymount University, J.D.: Recipient, Ahmanson Foundation Academic Scholarship; Member, St. Thomas More Law Honor Society
  • University of California at San Diego, B.S., Management Science

Professional Activities


  • Honorable Alan M. Ahart, US Bankruptcy Court


  • Co-Author, Brokerage Windows in Retirement Plans, Employment Law Strategist, Volume 22, Number 11, March 2015.