Michael L. Epstein
Philadelphia Office

123 South Broad Street
Avenue of the Arts
Philadelphia, PA 19109

P:  215-772-7287
F: 215-772-7620


Michael L. Epstein is a partner of Montgomery McCracken’s Business Department. He focuses his practice on employee benefits and executive compensation, and employment counseling and litigation.

Michael counsels employers and executives on employee benefit and executive compensation matters including the design, drafting, preparation and implementation of benefit plans and compensation arrangements. He advises clients on tax-qualified retirement plans including defined benefit, hybrid (cash balance plans), and defined contribution plans (401 (k), 403 (b), 457, ESOPs, profit sharing and money purchase plans). Michael has prepared submissions to governmental agencies for favorable determination letters, advisory opinions, and agreements under the employee plan compliance resolution system (EPCRS).

He routinely advises clients on the design and compliance of nonqualified deferred compensation, severance, and other executive agreements with Code section 409A and 457(f). He assists clients with the implications of Code section 280G and performance based compensation issues. Michael has in-depth knowledge of all forms of equity compensation including ISO’s, non-qualified options, restricted stock, and phantom equity arrangements.

His practice also includes counseling clients in connection with corporate transactions where he represents buyers and sellers in stock and asset transactions, and partners in joint venture transactions. He has advised clients on due diligence, plan integration, documentation, employee communication, and plan termination issues.

Michael has also represented trustees, plan administrators and plan fiduciaries as independent counsel in valuation transactions, benefit claim disputes, corporate transactions and employer stock issues. He advises investment managers, registered investment advisors and other financial service providers on the application of the prohibited transaction rules under ERISA and the Internal Revenue Code as well as fiduciary duties and responsibilities.

In addition, Michael has extensive experience counseling plan sponsors with their health and welfare benefit plans (including group health, cafeteria (section 125), dependent care, FSA’s, HRA’s, and disability plans). He has provided counsel on matters including ACA, HIPAA, COBRA, FMLA, and related regulations, and U.S. Department of Labor guidance.

Academic Achievements

Michael has earned a LL.M. in Taxation and a Certificate in Employee Benefits Law from the Georgetown University Law Center. He received a J.D. degree from Ohio Northern University College of Law, where he was selected a National Member of The Order of Barristers and was awarded the American Jurisprudence Book Award in Pensions and Employee Benefits law. Michael received a bachelor’s degree from State University of New York – College at Oneonta.