Professional Experience
Mr. Heber is an attorney who specializes in executive compensation and employee benefits for both domestic and international companies. His practice encompasses all aspects of employee benefits and executive compensation, including tax, the Employee Retirement Income Securities Act (ERISA), and federal and state securities laws. Prior to joining Manatt, Mr. Heber led the Compensation and Benefits consulting practice at a Big 4 accounting firm. With his tax, legal, accounting and consulting background, Mr. Heber is able to advise on the tax, regulatory and strategic issues related to executive compensation and employee benefits.
Mr. Heber represents a wide variety of clients in various industry sectors, assisting them with the design and administration of a wide array of employee benefit plans, including tax qualified retirement plans (for example, 401(k) plans, 403(b) plans, ESOPs, and 457 plans), and health and disability plans. He also has significant experience in the design and implementation of equity compensation plans for public and private companies and companies structured as C corporations, S corporations, partnerships, LLCs and joint ventures. He has assisted companies that range from start-up to Fortune 50. In addition to the design, implementation and administration of domestic and international compensation and benefit programs, Mr. Heber regularly advises on executive and board of director pay levels, and on trends in compensation practices and tax-efficient pay strategies.
Mr. Heber is a regular advisor to compensation committees on best practices for administration and oversight of executive compensation and benefits, and issues regarding the alignment of pay and performance, regulatory compliance, market competitiveness and board compensation. In addition to the design, implementation and administration of compensation and benefits programs, Mr. Heber regularly provides advice on the foreign and domestic tax and regulatory implications of stock plans in the context of mergers and acquisitions, spin-off transactions and IPOs. Mr. Heber is an adjunct professor at Loyola Law School of Los Angeles, teaching Executive Compensation and Benefits in the LL.M. program.
Education
Golden Gate University, LL.M., Taxation.
Chicago-Kent College of Law, J.D.
California State University, Fresno, M.B.A.
San Diego State University, B.S.
Memberships & Activities
Admitted to practice in California and Illinois.
Member of National Association of Stock Plan Professionals (NASPP), World at Work (Formerly ACA), and Global Equity Organization (GEO).
Publications
"Fixing 409A Tainted Options: Tender Offers to Remedy the Fallout of Option Backdating,” Practical US/Domestic Tax Strategies, August 2007.
“So Let It Be Written - The First Commandment of Successful Employee Equity Arrangement,” Business Law Update, Spring 2006.
“Pricing Private Company Stock Options to Avoid the Pitfalls of IRC 409A,” Business Law News, Issue 1, 2006.
“Have Options Lost Their Attraction? What Are the Alternatives?” International Tax Review, 2004.
“Does Your Golden Parachute Have Holes?” The HR Director, 2000.
“Planning for IRA Distributions,” The Private Banker, 1996.
Speaking Engagements
Speaker, “A Review of the Section 409A Corrections Programs,” Annual Meeting of the California Tax Bar & California Tax Policy Conference, Coronado, CA, November 2010.
Speaker, “Wealth Accumulation - the Company's Responsibility?” Executive Compensation Conference, New York, NY, September 2010.
Speaker, “Reasonable Compensation Issues,” Annual Meeting of the California Tax Bar & California Tax Policy Conference, San Diego, CA, November 2009 .
Speaker, “Legal & Regulatory Updates,” Western Pension and Benefits Annual Conference, Los Angeles, CA, 2008.
Speaker, “IRC 409A: Stock Compensation Plans,” National Center for Employee Ownership (NCEO) Annual Conference, April 2008.
Speaker, “Code Section 409A: Where Are We Today?” California Bar Association Tax Section Annual Conference, La Jolla, CA, November 2007.
Speaker, “New Legislation on Deferred Compensation: An Overview and Update,” California Bar Association Annual Conference, Monterey, CA, October 2006.
Speaker, “New Developments in Internal Audits and Sarbanes-Oxley,” E*Trade Annual Conference, May 2006.
Speaker, “Offering Restricted Stock and RSUs in the Pacific Rim,” Global Equity Organization (GEO) Annual Conference, New York, NY, April 2006.
Speaker, “The Impact on Stock Awards Under the Proposed Regulations to IRC Section 409A,” NASPP San Francisco Chapter Meeting, March 2006.
Speaker, “SOX 404: Do the Internal Controls for Your Stock Plans Make the Grade?” National Association of Stock Plan Professionals, 2005 NASPP Annual Conference, Chicago, IL, November 2005.
Speaker, “IRC 409A Implications on Stock Compensation: An Overview and Update,” National Association of Stock Plan Professionals, New York/New Jersey Chapter Meeting, August 2005.
Speaker, “Impact of Leaves of Absence on Stock Plans,” National Association of Stock Plan Professionals, 2005 NASPP Northern California Chapter Conference, Santa Clara, CA, June 2005.
Speaker, “US Plans for Non-US Companies,” Global Equity Organization (GEO), 2005 GEO Annual Conference, London, UK, June 2005.
Speaker, “Equity Compensation and the Sarbanes/Oxley Audit,” E*Trade Financial Corporate Services, E*Trade Users Conference 2005, Orlando, FL, May 2005.
Speaker, “Global Share Plans,” Society for Human Resource Management (SHRM), 28th Annual SHRM Global Forum 2005, Chicago, IL, April 2005.