Mamta K. Shah

Mamta’s practice focuses on advising public and privately-held companies on all aspects of employee benefits law.
Mamta Shah

Mamta provides strategic advice to public and private companies on all aspects of employee benefits law, including the implementation, design, and administration of qualified employee benefit plans (such as 401(k) plans, profit-sharing plans, and defined benefit plans), nonqualified deferred compensation arrangements, health and welfare plans, severance arrangements, and equity and other incentive-based compensation plans. Mamta also advises on employee benefits issues and executive compensation matters arising in the context of business transactions, such as corporate mergers, acquisitions, and dispositions.

Client Work

  • Counseled board of directors of a public company on plan governance matters with respect to $500 million 401(k) plan, $360 million pension plan, health and welfare plans, and nonqualified deferred compensation plans.
  • Counseled management of companies on strategic planning with respect to retirement benefits, including post-acquisition harmonization of employee benefit plans, mergers, spin-offs, plan terminations, and plan formations. Examples include:
    • Designed lump sum plant shutdown benefits in overfunded $500 million pension plan.
    • Designed loan rollover features under 401(k) plans in connection with transfer of employees to unrelated third parties.
    • Consolidated 401(k) plans of multiple subsidiary companies into parent company’s $900million 401(k) plan in an eight-way merger.
    • Redesigned public company’s $400 million 401(k) plan and its supplemental savings plan in connection with the freeze of its $350 million pension plan and its SERP.
    • Designed lump-sum window program for privately-held company’s $400 million pension plan.
    • Counseled management of private company on partial termination and reportable event issues in connection with reductions in force and facility closings.
  • Represented boards of directors as well as CEOs and other executives in negotiation of employment agreements of CEOs and other executives (e.g., 409A, 162(m), and 280G).
  • Counseled publicly-held aerospace company with 25 operating companies on coverage testing of 25 separate 401(k) plans and related remediation.

Publications & Presentations




  • Coalition of Women’s Initiatives in Law – NY Chapter

Professional Activities

Mamta has provided pro bono advice to nonprofit entities in the implementation, termination and design of their retirement plans.