Betsy Luxenberg

Betsy Luxenberg is an associate in the Employee Benefits and Executive Compensation Group of the Tax Practice Group in the firm's Washington, D.C. office.

Areas of Practice

Betsy counsels public and private companies on a variety of employee benefits and executive compensation issues, with a particular emphasis on issues arising in the context of mergers and acquisitions, such as executive employment agreements, equity compensation arrangements, nonqualified deferred compensation arrangements, qualified retirement plans, cafeteria plans, fringe benefits, as well as health and welfare plans arising under the Employee Retirement Income Security Act (ERISA), Internal Revenue Code (IRC) and the Affordable Care Act (ACA).

Betsy regularly advises clients with issues arising in connection with corporate transactions and day-to-day administration, including compliance matters, merger integrations, employment and severance agreements, retention arrangements, long-term and short-term incentive compensation plans, and change-in-control programs. In particular, Betsy analyzes benefit plans and compensation arrangements for hidden liabilities, including addressing issues relating to sections 409A and 280G of the Internal Revenue Code. She also advises on SEC rules governing executive compensation disclosure and corporate governance matters arising in the executive compensation context.

Before joining Sheppard Mullin, Betsy spent more than five years practicing in employee benefits and executive compensation at another international law firm.

Honors

• ABA Military Pro Bono Project Outstanding Service Award, 2017

Articles

Consumer Finance and Fintech Blog

• "Treasury Department Proposes Non-Loan Status for Earned Wage Access," May 16, 2022

Labor and Employment Law Blog Posts

• "Reminder: ARPA COBRA Subsidy Expiration Notice Due by September 15," September 2, 2021
• "COBRA Premium Assistance Under the American Rescue Plan Act of 2021 – What Employers Should Know," April 14, 2021

Events

Memberships

• National Association of Women Business Owners (NAWBO) Greater D.C., Board Member, 2019-2021
• Jewish Federation of Greater Washington, The Network Event Committee, 2018
• Anti-Defamation League Glass Leadership Institute (GLI), Class Member, 2018

Digital Media