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Amy Hwang

HwangAmy
Associate
T206.757.8194
F206.757.7194
Amy Hwang counsels clients on a variety of corporate matters, with a particular focus on employee benefits and ERISA issues. Amy has advised companies on the design and administration of tax-qualified retirement plans, health and welfare plans, and executive compensation programs. Amy also represents public and private companies on business transactions, including mergers, acquisitions, and corporate governance matters.

Practice Highlights
  • Designs and drafts a variety of executive compensation arrangements, including non-qualified deferred compensation plans, executive compensation programs under Internal Revenue Code Sections 457(b) and 457(f), and equity-based arrangements, and advises on the impact of Internal Revenue Code Section 409A on such arrangements
  • Advises employers on employee benefits matters in business transactions, including plan mergers and terminations in connection with mergers and acquisitions
  • Advises on administration of health and welfare plans and ERISA claims procedures
  • Prepares IRS determination-letter applications and plan defect-correction applications for qualified plans

Representative Transactional Experience

Deferred compensation plans for tax-exempt employers

Draft both deferred compensation plans under Section 457(b) and 457(f) of the Tax Code for executives of credit unions, educational institutions, hospitals and other nonprofit entities. (Ongoing)

Executive employment and equity compensation agreements

Represent both employers and executives in negotiating employment agreements and equity compensation arrangements. (Ongoing)

Implement deferred compensation plans

Assist with the design and ultimate drafting of a plan to enable executives of a for-profit corporation to make elective deferrals of salary and bonus compensation or to accrue supplemental retirement benefits under SERPs. Evaluate the plan for compliance with Tax Code Section 409A. (Ongoing)

Incentive arrangements for hospitality industry companies

Equity-based incentive programs, including grants of profits interests in limited liability companies and equity appreciation rights, for food, beverage and restaurant companies. (Ongoing)

Shareholder approval of golden parachute payments by privately held corporations

Identify “disqualified individuals” for purposes of the Tax Code Section 280G golden parachute rules. Analyze payments, including accelerated vesting of options and other equity-based compensation, transaction bonuses, and severance amounts, made in connection with business transactions to disqualified individuals and coordinate process to qualify for the Section 280G shareholder approval exception. (Ongoing)

Financial restructuring for LC Hotels

Represented investment group in successful financial restructuring, without which the project faced possible foreclosure or bankruptcy and continuing disputes with its construction contractor. Successfully negotiated debt financing of the property and managed capital infusion and reduction of liabilities against the property through a negotiated settlement. (2011)

Sale of snack food business for Snakcorp Holdings, Inc.

Sale of subsidiaries, Snack Alliance and Nalley's Canada Limited, in an auction process to a private equity-backed producer and distributor of private label seasoned snack foods. (2010)

Acquisition for Apple American Group LLC

Acquisitions in California and Nevada for Apple American Group LLC, a restaurant holding company with more than 145 Applebee's franchised restaurants. (2009)

Sale of business for PEMCO

Represented PEMCO Corporation in the sale of its payment processing subsidiary, PEMCO Technology Services Inc., to Jack Henry & Associates, Inc. (2009)

Sale of newspapers for The Seattle Times Company

Represented the client through the sale of Blethen Maine Newspapers, a group of three daily and additional weekly newspapers. (2009)

Merger and investment for Clearwire Corporation

Merger of Sprint and Clearwire WiMAX businesses and investment in Clearwire of $3.2 billion by Comcast, Time Warner Cable, Bright House Networks, Google and Intel. (2008) Read more

Sale of assets for Madrona Medical Group, P.S.

Sale of assets to PeaceHealth. (2008)

Professional & Community Activities

  • Western Pension and Benefits Conference
  • King County Bar Association
  • Board of Directors, Asian Bar Association of Washington, 2010-2011