Scott E. Galbreath leads the Executive and Equity Compensation Practice Team. He has more than 30 years of experience representing employers in ERISA, employee benefits, and executive compensation matters.
Scott’s extensive experience includes working with clients on all types of nonqualified deferred compensation plans, supplemental executive retirement plans, 457(b) and 457(f) plans for executives of tax-exempt organizations, equity and synthetic equity plans, such as restricted stock and phantom stock or stock appreciation rights, golden parachutes, and change-in-control and severance arrangements. He also assists clients with Internal Revenue Code section 83(b) and 409A compliance and correcting qualified plan compliance errors under IRS and Department of Labor remedial programs.
After practicing for 20 years in Chicago, where he was recognized as an Illinois Leading Lawyer and chaired the Chicago Bar Association’s Executive Compensation Subcommittee, Scott moved to California, where he has served as Chair of the Sacramento County Bar Association’s Tax Section, as well as President of the Sacramento Chapter of the Western Pension & Benefits Council. He continues to serve on the Board of the WP&BC Sacramento Chapter. He has also served as a member of the Executive Committee of the Governing Board of the Western Pension & Benefits Council and as a board member of the Sacramento Chapter of the National Institute of Pension Administrators (NIPA). He served as President of the Sacramento Chapter of NIPA and instituted its merger into the Sacramento Chapter of Western Pension & Benefits Council. In 2023, Scott served on the planning committee for the Western Benefit Conference. Scott is a Fellow of the highly selective American College of Employee Benefits Counsel, and he is a frequent writer and speaker on new developments in employee benefits. He is the author of The Benefit of Benefits blog, which is an online resource for information and commentary on new legislative, regulatory, and industry developments in employee benefits and executive compensation.
Scott was named a Top Lawyer for Employee Benefits (2015-2017 and 2020-2022) and a Top Lawyer for Tax (2021) in the lists published by Sacramento Magazine. He was also named a Super Lawyer in Northern California Super Lawyers 2021-2024 for excellence in employee benefits law. Scott was recognized as a 2024 Best Lawyers in America for Employee Benefits (ERISA) Law. Scott is also recognized by Martindale-Hubbell as an AV Preeminent Peer Review Rated lawyer.
ARTICLES AND UPCOMING PRESENTATIONS
- There’s a Lot to Consider When Designing and Operating Deferred Compensation Plans for Executives of Tax Exempt Organizations—Part 2
- There’s a Lot to Consider When Designing and Operating Deferred Compensation Plans for Executives of Tax Exempt Organizations—Part 1
RECENT PRESENTATIONS