Michael G. Kushner Esq.

Michael Kushner is a partner in the New York office of Locke Lord LLP. He has extensive experience advising corporate and other business clients on a wide range of domestic and cross-border corporate, tax, transactional and compensation matters, including mergers and acquisitions for both private and public companies, cross border transactions including corporate inversions, domestic and international taxation, joint ventures, strategic alliances, securities, debt and equity finance, fund formation, capital markets, private equity, employee benefits and executive compensation. His inter-disciplinary approach and broad range of transactional experience enables him to take a holistic approach to counseling clients, advising on the impact of transactions on all aspects of a client's domestic and overseas business operations. 
Mr. Kushner is a member of the Firm's corporate, tax, mergers and acquisitions, employee benefits and executive compensation, capital markets, international, private equity and Asia practice groups. Mr. Kushner's clients include public and private companies, tax-exempt organizations and governmental entities. He advises companies with multinational operations with respect to transactions involving entities in the United States, United Kingdom, European Union, Japan, China, Latin America and the Middle East. 
He has advised extensively on cross-border investment and transactions between the United States and China. Mr. Kushner has recognized experience in compensation and employee benefits matters, including ERISA, executive compensation, deferred compensation, funded and unfunded pension and health and welfare benefit plans, plan design and compliance, benefits aspects of domestic and cross-border mergers and acquisitions, pension investment, private equity compensation, ERISA fiduciary issues, domestic and international compensation, stock, stock option and other equity and incentive based compensation arrangements, compensation for expatriate employees and executives and corporate governance.

LL.M., Taxation, George Washington University, National Law Center
J.D., Law, University of Virginia School of Law (1982)
B.A., George Washington University

Bloomberg BNA Tax Management Portfolios:
361 T.M., Reporting and Disclosure Under ERISA (author)
359 T.M., Multiemployer Plans - Special Rules (author)