J. Patrick Huston

Patrick has deep knowledge and experience preparing all forms of compensation arrangements, including equity, bonus, severance, and deferred compensation plans. In the mergers and acquisitions space, Patrick can provide in-depth benefits-related due diligence, draft deal-critical employment agreements, retention agreements, and restrictive covenant agreements. Patrick’s extensive background in taxation and accounting enables him to provide guidance on Sections 280G and 409A of the Internal Revenue Code, FICA, and income tax withholding as well.

Additionally, Patrick is regularly involved with complex transactions involving ESOPs, including ESOP implementation and finance transactions, ESOP administration issues, and transactions involving the sale of ESOP-owned companies.

Prior to joining the firm, Patrick was an associate at two large regional law firms, as well as the international law firm, White & Case. Patrick received his J.D. from the University of Mississippi School of Law and his LL.M. in Taxation from Georgetown University Law Center. At Georgetown, Patrick was selected as one of six Graduate Tax Scholars and served as a judicial intern for the Honorable Albert G. Lauber at the United States Tax Court.

Affiliations

• Member, ESOP Association and National Center for Employee Ownership