Jason S. Luter

Executive Compensation

Jason's extensive work on executive compensation matters has involved complex issues related to nonqualified deferred compensation plans, Internal Revenue Code sections 409A (deferred compensation) and 280G (change in control or “golden parachute” arrangements), stock option plans, and equity and phantom equity plans.

Employee Stock Ownership Plans (ESOPs)

Jason advises clients on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies, and also represents independent fiduciaries in their role as purchaser in an ESOP transaction. His practice includes leveraged and nonleveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs involving private equity. Jason also advises employers on the implementation of executive compensation arrangements that complement the ESOP structure and the culture inherent in an ESOP-owned company.

Fiduciary and Plan Counsel

Jason counsels and provides training for his clients regarding fiduciary governance and responsibility under ERISA and other federal and state laws affecting compensation, retirement and health benefit plans, including cafeteria plans, “wrap plans,” ESOPs, and 401(k), 403(b), 457(b) and 457(f) plans.

Faculty Positions

• Southern Methodist University Dedman School of Law —Courses on ERISA, ESOPs, employee benefits and executive compensation, and taxation of deferred compensation, 2013−17

Personal Interests

Jason is an avid world traveler and enjoys exploring foreign countries and learning about their cultures.