Larry Seymour

  • Partner
  • Elarry.seymour@lw.com
  • 355 South Grand Avenue, Suite 100
  • Los Angeles, CA 90071-1560
  • USA
  • T +1.213.891.8780
  •  
 

Profile

Larry Seymour, Office Managing Partner of the Los Angeles and Century City offices, represents public and private companies, firms, and executives in the design, negotiation, and drafting of cash and equity-based incentive compensation, employment agreements, severance, transaction incentive, and other executive arrangements and programs in both corporate transactions and non-transactional settings.

Mr. Seymour regularly negotiates executive employment and related agreements and designs stock option plans, employee stock purchase plans, “profits interest” and phantom equity arrangements, deferred compensation plans, and various other types of annual and long-term incentive compensation plans and arrangements. He also advises clients with respect to all tax, securities, employment law, and other issues that arise in connection with the establishment and administration of such arrangements.

Mr. Seymour’s practice spans all executive compensation and benefits issues arising in connection with mergers and acquisitions, spin-offs, initial public offerings, and other corporate transactions, including with respect to deferred compensation and golden parachute considerations. He also regularly advises companies on matters affecting tax-qualified retirement plans, and health and welfare programs.

Mr. Seymour counsels issuers and investment banks with regard to ERISA “plan asset” issues affecting various collateralized loan obligation transactions.

Community and Professional Involvement

In addition to his law practice, Mr. Seymour is a member of the Board of Directors of Special Olympics Southern California, as well as a Trustee on the Board of Trustees for the National Association for Law Placement (NALP Foundation).

Experience

Mr. Seymour has nearly two decades of experience working across hundreds of matters every year spanning industries that include:

  • Internet & digital media
  • Entertainment, sports & media
  • Technology
  • Healthcare services & providers
  • Retail & consumer products
  • Telecommunications
  • Employee staffing
  • Financial institutions
  • Electric and gas utilities
  • Real estate
  • REIT
  • Agriculture
  • Industrials & manufacturing
  • Restaurant
  • Logistics
  • Automotive
  • Oil & gas
  • Hospitality, gaming & leisure

Thought Leadership

  • Reminder: 2017 Bonus Deductions -  December 22, 2017
  • Update: Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act -  December 02, 2017
  • Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act -  November 08, 2017
  • Proposed Section 409A Deferred Compensation Regulations Offer Helpful Clarifications of Current Rules -  June 27, 2016
  • Partnerships: IRS Extends Prohibition on Treating Partners as Employees -  May 12, 2016
  • Analysis, Best Practices and Proposals for Pragmatic Interpretive Relief Regarding Three Common IRC Section 409A Practice Conundrums: Short-Term Deferral Application, Stock-Option/SAR Cash-Outs and Liquidity Event Payments -  September 01, 2014
  • IRS Pursues 409A Audits, Issues Ruling on Certain Options/SARs under 457A -  July 08, 2014
  • The Working World, Issue 16, August 2012 -  August 16, 2012
  • Corporate Governance Alert - Frequently Asked Questions on Say on Golden Parachute Disclosure and Advisory Votes -  May 12, 2011
  • IRS Provides Guidance on W-2 Reporting of Employer-Sponsored Health Coverage Costs for 2012 -  April 27, 2011
  • Cheap Stock: An IPO Survival Guide -  August 12, 2010
  • Employee Stock Purchase Plans: IRS Issues Final Regulations -  December 17, 2009
  • Benefits and Compensation Update - Dividends Paid on Unvested Share Awards May Impact Earnings Per Share -  June 23, 2009
  • IRS Issues Proposed Regulations under Section 6039 of the Internal Revenue Code -  August 5, 2008

According to sources:

“He is sensitive to our unique needs and incredibly responsive to our often very tight timelines.”
“He is really smart, has good technical knowledge and thinks creatively about solutions.”

Chambers USA 2021
Bar Qualification
  • California
  • New York
Education
  • JD, University of Pennsylvania Law School, 2001
  • BA, Binghamton University, 1995
Practices
  • Tax
  • Executive Compensation, Employment & Benefits