Baker Botts L.L.P.

Tax / Executive Compensation & Benefits

Senior Counsel

Gail Stewart serves as the chair of the firmwide employee benefits & executive compensation section and has extensive experience with executive compensation arrangements, such as equity-based incentive programs, bonus plans, change-in-control arrangements and employment agreements, and the employee benefit and executive compensation aspects of mergers and acquisitions. She also provides counsel to boards, senior executives and legal departments regarding these matters and related SEC filings, and to compensation committees regarding executive compensation matters, as well as providing counsel to companies on the design and regulatory compliance of pension, profit sharing and welfare benefit plans.

State Bar of Texas; Fellow, American College of Employee Benefits Counsel; ABA Tax Section Subcommittee on Federal Securities Law, Vice-Chair 2005-2009, Executive Compensation Subcommittee, Chair 2009-2014, Mergers & Acquisitions Subcommittee, Chair 2014-2016; National Association of Corporate Directors Texas TriCities Chapter Board Member

J.D., Baylor Law School, Baylor Law Review (1983); B.B.A. accounting, Baylor University, 1980

Publications

Proxy Update 2019: Hot Topics and New Developments (Webinar, January 2019); IRS Issues Initial Grandfather Relief Guidance Under Section 162(m), Tax Update, (August 2018); PBGC Expands Missing Participants Program to Include Terminated 401(k) Plans, EBEC Update, (February 2018); Tax Reform Act - Impact on Executive Compensation, Tax Update, (December 2017)