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Desktop Image: Hwang, Amy
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Amy Hwang

Partner

T 206.757.8194 Seattle
I am committed to helping employers and employees achieve shared success.
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Main Bio Food + Beverage Bio

Amy Hwang counsels clients on executive compensation, employee benefits, and ERISA issues. She helps companies navigate the complexities of the Tax Code and ERISA to develop practical but creative incentive programs and other compensation programs for employees, directors, and consultants.

Amy advises employers on the design and administration of nonqualified executive compensation arrangements for both for-profits and nonprofits, including equity compensation programs, nonqualified deferred compensation plans, and Section 457(b) and 457(f) plans for tax-exempt and governmental employers, as well as the impact of Tax Code Section 409A on such plans. She also helps employers establish and maintain compliant tax-qualified retirement plans and health and welfare plans. Amy negotiates executive employment and severance agreements on behalf of employers and employees. She has a depth of experience in assisting public and private companies with benefits and compensation matters in mergers and acquisitions. Amy regularly reviews deal documents for clients in the food and beverage, restaurant, and technology sectors.

Practice Highlights

Equity compensation

Designing and drafting a variety of equity compensation arrangements, including stock option, restricted stock, restricted stock unit, and phantom stock plans for corporations as well as profits interest plans for limited liability companies.

Benefits issues in business transactions

Advising acquirers and sellers on the treatment of equity compensation, incentive compensation agreements, golden parachute payments, and benefit plan mergers and terminations in connection with mergers and acquisitions.

Retirement plan corrections

Assisting plan sponsors with plan corrections with and plan audits by the Internal Revenue Service and the Department of Labor.

Executive Compensation Experience

Public company executive compensation

Counseling public and pre-IPO companies regarding application of Internal Revenue Code Section 162(m). (Ongoing)

Deferred compensation plans for tax-exempt employers

Drafts 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

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

Implement deferred compensation plans

Assisting 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. Evaluating 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)
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Business Transaction Experience

Acquisition for Microsoft

Represented Microsoft in the acquisition of Deis, a workflow management software company. (2017)

Cooke Aquaculture acquisition of Icicle Seafoods

Represented Cooke Aquaculture—a family-owned business in New Brunswick, Canada—in its acquisition of Icicle Seafoods, a 50-plus-year-old seafood company with operations in Alaska and Washington. (2016)

Dave's Killer Bread

Represented AVB Inc. (d/b/a Dave's Killer Bread) and its shareholders in a 100% stock sale to Flowers Foods Inc. (2015)

Flynn Restaurant Group

Represented Flynn Restaurant Group in a recapitalization and strategic growth investment by Ontario Teacher's Pension Plan Board and refinancing of existing credit facilities. (2014)

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)
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Admitted to Practice

  • Washington, 2007

Education

  • J.D., New York University School of Law, 2007
    • Staff Director, Journal of Law & Business
    • NCPL Research Fellow in Philanthropy and the Law
  • B.A., Mathematical Methods in the Social Sciences, Economics, Northwestern University, 1998, magna cum laude
    • Phi Beta Kappa

Memberships & Affiliations

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

Professional Recognition

    • Named as one of the "Best Lawyers in America" in Employee Benefits (ERISA) Law by Best Lawyers, 2024-present
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03.25.25
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