Gary S. Rothstein is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice, with more than 25 years' experience. Mr. Rothstein's practice encompasses a broad range of employee benefits matters, with a focus on transactional-based executive compensation.

Mr. Rothstein has been involved in hundreds of mergers and acquisitions, ranging from middle market transactions to multibillion-dollar public transactions. In these transactions, when representing the acquiror, he assists in assessing employee benefits–related liabilities, negotiating the allocation of these liabilities, and advising with respect to post-closing benefit coverages for the acquired workforce, as well as compensation and equity arrangements for the acquired executives.

Mr. Rothstein has a special skill set in the context of transactional-based representations of executives, primarily in the context of private equity buyouts of both public and nonpublic companies, but also in the context of restructurings, public company mergers, and other transactions. Mr. Rothstein has represented senior executive teams in dozens of leveraged buy-out transactions, including the buy-outs of SunGard Data Systems, Neiman Marcus Group, First Data Corporation, and TXU (the largest buy-out to date).

Mr. Rothstein also devotes a significant portion of his practice to executive contracts in a nontransactional setting, representing executives, employers, and compensation committees.

Mr. Rothstein is admitted to practice in New York.