People
Laura Westfall advises clients on executive compensation and employee benefit plans and arrangements, including their design, taxation, regulatory compliance and treatment in mergers & acquisitions, financings, and other corporate transactions. Laura also counsels fund sponsors, investing plans and lenders on the fiduciary, prohibited transaction and other implications of ERISA.
In addition, Laura advises clients with respect to the design and operation of equity compensation arrangements, including all forms of stock compensation (such as stock option, restricted stock and phantom stock plans), partnership equity plans and long-term incentive plans, and the implications of Sections 162(m), 280G and 409A of the Internal Revenue Code on such arrangements. Laura regularly represents both employers and senior executives in connection with the negotiation and drafting of executive compensation agreements, including employment, change-in-control, retention and severance agreements. Laura also provides advice to clients on all aspects of their employee benefit programs, including the design and implementation of tax qualified retirement plans (such as 401(k) plans, defined benefit plans and ESOPs), health, welfare and other fringe benefit plans (including medical, dental, disability, life insurance, cafeteria and consumer-directed health plans), as well as compliance with ERISA, the Internal Revenue Code, COBRA, HIPAA and the Affordable Care Act.
Laura received her B.A. in International Relations from Mount Holyoke College in May 2003, and her J.D. from Widener University School of Law in May 2006. Laura earned her LL.M. in Taxation, with distinction, as well as an Employee Benefits Law Certificate, from Georgetown University Law Center in May 2007. Laura is also a mountaineering enthusiast, and has summited two of the famed “Seven Summits,” Kilimanjaro (19,341’) and Aconcagua (22,901’) and participated in expeditions on Rainier (14,411’) and Elbrus (18,510’).
Professional Associations
LL.M., Georgetown University Law Center, with distinction
J.D., Widener University Delaware Law School
B.A., Mount Holyoke College
New York
Pennsylvania
American Bar Association
New York State Bar Association
December 31, 2020
King & Spalding Team Closes a Variety of Esoteric Financings in Second Half of 2020
December 10, 2020
Alan Noskow, Hap Shashy, Laura Westfall, Ed Holzwanger, Jill McWhirter, Steve Cave and Brian Ashin advise Oroco Capital in an acquisition deal.
December 2, 2020
K&S counsels MAG Mutual Insurance Company on its acquisition of West Virginia Mutual Insurance Company
Presenter, “ACA Traps for the Unwary: Missteps to Avoid,” American Institute of CPAs (AICPA) National Healthcare Industry Conference, November 2014.
Presenter, “A Deep Dive Into the ACA’s Employer ‘Pay or Play’ Rules,” AICPA National Healthcare Industry Conference, November 2014.
Panelist, “ACA Panel Discussion: Pitfalls, Positives and Prognostications,” AICPA National Healthcare Industry Conference, November 2014.
See more
April 28, 2020
Compensation and Benefits Insights – April 2020
May 23, 2019
Compensation and Benefits Insights – May 2019
April 25, 2019
Key Employer Questions After Association Health Plan Ruling
December 31, 2020
King & Spalding Team Closes a Variety of Esoteric Financings in Second Half of 2020
December 10, 2020
Alan Noskow, Hap Shashy, Laura Westfall, Ed Holzwanger, Jill McWhirter, Steve Cave and Brian Ashin advise Oroco Capital in an acquisition deal.
December 2, 2020
K&S counsels MAG Mutual Insurance Company on its acquisition of West Virginia Mutual Insurance Company
Presenter, “ACA Traps for the Unwary: Missteps to Avoid,” American Institute of CPAs (AICPA) National Healthcare Industry Conference, November 2014.
Presenter, “A Deep Dive Into the ACA’s Employer ‘Pay or Play’ Rules,” AICPA National Healthcare Industry Conference, November 2014.
Panelist, “ACA Panel Discussion: Pitfalls, Positives and Prognostications,” AICPA National Healthcare Industry Conference, November 2014.
See more
April 28, 2020
Compensation and Benefits Insights – April 2020
May 23, 2019
Compensation and Benefits Insights – May 2019
April 25, 2019
Key Employer Questions After Association Health Plan Ruling
December 31, 2020
King & Spalding Team Closes a Variety of Esoteric Financings in Second Half of 2020
December 10, 2020
Alan Noskow, Hap Shashy, Laura Westfall, Ed Holzwanger, Jill McWhirter, Steve Cave and Brian Ashin advise Oroco Capital in an acquisition deal.
December 2, 2020
K&S counsels MAG Mutual Insurance Company on its acquisition of West Virginia Mutual Insurance Company
LL.M., Georgetown University Law Center, with distinction
J.D., Widener University Delaware Law School
B.A., Mount Holyoke College
New York
Pennsylvania
American Bar Association
New York State Bar Association