Rebecca Cottrell


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Rebecca Cottrell is an associate in O’Melveny’s Newport Beach office and a member of the Tax Practice and Executive Compensation & Employee Benefits Practice.

Rebecca’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
  • preparing the compensation and benefits-related portions of securities filings required by the SEC.


Bar Admissions

  • California


  • Loyola Law School, Los Angeles, J.D.
  • Loyola Law School, Los Angeles, LL.M., Taxation
  • The Master's College, B.A., Political Studies