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Victoria Ha

Victoria Ha's practice focuses on the design, implementation and compliance of employee benefits and executive compensation arrangements, such as tax-qualified retirement plans, health and welfare plans, equity compensation, nonqualified deferred compensation plans and employment, retention and severance agreements. Victoria also advises clients on global equity incentive compensation arrangements.

Victoria represents public and private companies in connection with mergers, acquisitions, and other corporate transactions, and advises employee benefit plans regarding investments in private funds.

Victoria has an active pro bono practice, with a focus on immigration and non-profit governance.

On September 23, 2019, the Department of the Treasury and the Internal Revenue Service released final regulations amending the rules applicable to hardship distributions from 401(k) plans. The final regulations are substantially similar to the proposed regulations issued on November 14, 2018 (described in this previous blog post), such that plans that have been amended to comply with the proposed regulations will also satisfy the final regulations.
Continue Reading Final Regulations Affecting Hardship Distributions Under 401(k) Plans

[This article was originally published in Law360.]

As U.S. companies expand internationally, they often wish to compensate their non-U.S. employees with stock options, restricted stock, phantom stock and other forms of equity compensation. But offering equity compensation to non-U.S. employees is not as straightforward as it may sound, and is often more complicated than it is at home. U.S. companies venturing into the world of global equity compensation confront a complex, cross-border web of rules and regulations, which can vary markedly from country to country.

In this article, we highlight five critical questions that can help U.S. companies navigate common legal pitfalls in the global equity space. These questions focus on some of the most rapidly evolving areas of law, including securities, exchange controls, data privacy, tax and foreign account reporting, and labor and employment.Continue Reading 5 Questions You Should Ask About Your Global Equity Awards