JD, cum laude, Georgetown University Law Center, 1999
BA, cum laude, University of Pennsylvania, 1996

• New York State Bar

• Advised pharmaceutical company on workplace compliance and compensation matters.
• Advised family offices and related businesses on workplace compliance matters, including establishment of offices in New York City and other jurisdictions. Drafted related employment agreements, offer letters, covenant agreements, and workplace policies.
• Advised both public and private companies on the impact of Code Section 409A on their non-qualified deferred compensation arrangements and amendments likely needed to comply with Section 409A. Worked with clients and their advisors to implement needed changes.
• Prepared employment agreements and non-competition agreements, and advised on employment law issues, in connection with reverse acquisition involving a financial services company.
• Advised a financial institution in connection with sensitive executive separation and assisted with the negotiation and preparation of the separation agreement.
• Negotiated employment agreement and profits interest allocation for executive working at a private equity fund.
• Advised aircraft leasing and aviation services provider on employee benefits and executive compensation matters.
• Advised compensation committee of publicly-traded retailer on executive compensation matters.
• Prepared amendments to numerous qualified benefit plans (both defined contribution and defined benefit plans), and revised summary plan descriptions, to comply with federal law.
• Prepared documents related to qualified plan merger, including plan amendments, board resolutions, updated summary plan description, blackout notice, and related administrative forms.
• Counseled client on issues related to KSOP, including addition of participating employers, stock valuation, and related procedures.
• Advised a cosmetics manufacturer and distributor regarding workforce reductions and related legal issues.
• Advised not-for-profit corporation in connection with executive separations and employment agreement for new chief executive officer.
• In connection with a corporate transaction, negotiated employment agreements and restrictive covenant agreements on behalf of selling business owners.
• Prepared numerous employment and confidentiality agreements for a financial institution and its employees.
• Advised on employment, executive compensation, and benefits issues in connection with numerous corporate transactions in various industries and geographic markets.

• Mr. Gallai is a regular monthly columnist for Employee Benefit Plan Review
• "The New Overtime Rules Are Here – More Work for Employers to Do Now!," Client Alert, May 19, 2016
• "Noteworthy Recent Developments for New York Employers," Client Alert, March 29, 2016
• "Happier New Year for Health Plan Sponsors: Congress Delays Cadillac Tax and IRS Delays ACA Reporting," Client Alert, December 30, 2015
• "New York State Eliminates Annual Employer Notice Requirement," Client Alert, January 6, 2015
• "Supreme Court Rejects Presumption of Prudence in Stock Drop Cases," Client Alert, July 2, 2014
• "Is Arbitration Right for Your Workforce? Recent Developments Make Now a Good Time to Consider (or Reconsider) Arbitration," Corporate Practice NewsWire, May 2014
• "New York City Council Passes Amendments to the Sick Time Act; Law to Be Effective for All NYC Employers on April 1, 2014," Client Alert, March 10, 2014
• "Is Arbitration Right for Your Workforce? Recent Developments Make Now a Good Time to Consider (or Reconsider) Arbitration," Client Alert, February 27, 2014
• "Unpaid Internships—A New Employment Litigation Risk," Client Alert, July 9, 2013
• "Recent Legal Developments Expected to Increase Risks and Costs for Many New York City Employers," Client Alert, June 4, 2013
• "Recent Developments in New York State Wage-and-Hour Laws: Guidance Issued Regarding Deductions from Employee Wages and Minimum Wage Increased to $9.00 per Hour by End," Client Alert, May 21, 2013
• "Updated FMLA Regulations Have Been Issued; Employers Subject to the FMLA Should Ensure Compliance," Client Alert, March 4, 2013
• "New York Employment Law Newsflash," Client Alert, October 22, 2012
• "Year 2013 Retirement Plan Cost-of-Living Adjustments," Client Alert, October 18, 2012
• "New York Labor Law Amended to Expand Permissible Wage Deductions," Client Alert, September 14, 2012
• "Update: Recent Developments Under the NLRA," Client Alert, April 24, 2012
• "Update: Recent Developments Under the NLRA," Client Alert, December 27, 2011
• "REMINDER: Employers Must Provide New York State Employees With Labor Law Notice In Early-2012," Client Alert, November 30, 2011
• "Recent Developments Under the NLRA - Why All Employers Should Take Note: The NLRB Is Challenging Employers' Social Media Policies," Bloomberg Law Reports, November 9, 2011
• "Recent Developments Under the NLRA -- Why All Employers Should Take Note," Client Alert, October 19, 2011
• "SEC Proposes Rules Requiring Listing Standards Related To Compensation Committees and Compensation Consultants," Client Alert, April 4, 2011
• "New Law Increases Burdens and Risks For New York State Employers," Client Alert, January 26, 2011
• "COBRA Subsidy Extended Through May 31, 2010," April 19, 2010
• "COBRA Subsidy Extended Through March 31, 2010," March 3, 2010
• "IRS Announces Long-Awaited Section 409A Document Correction Program," January 2010
• "DOL and IRS Issue Guidance on COBRA Subsidy Extension," January 11, 2010
• "IRS Issues Final Regulations Affecting Employee Stock Purchase Plans," December 24, 2009
• "COBRA Subsidy Extended For Additional Six Months," December 22, 2009
• "IRS Extends Year-End Deadline for Adopting Certain Pension Protection Act Amendments," December 14, 2009
• "Section 409A: Certain Violations May be Corrected by Year End," November 20, 2009
• "Section 162(m): Immediate Action May Be Required to Preserve Performance-Based Compensation Deduction," November 20, 2009
• "Treasury and IRS Grant Limited Relief for Cash Balance Plans," November 13, 2009
• "NY Employment Law Update -- NY Department of Labor Mandates Use of Official Form for New Hires," November 13, 2009
• "FMLA's Military Leave Provisions Expanded," November 12, 2009
• "No Retirement Plan Cost-of-Living Increases for 2010," October 15, 2009
• "Recent Developments in New York Employment Law," August 20, 2009
• "Employment Law Roundup of the Supreme Court's 2008-2009 Term," August 6, 2009
• "Reminder -- Pension Protection Act Amendments Generally Due By End of 2009; Also, It May Not Be Too Late to Make Required Section 415 Amendments," July 29, 2009
• "IRS Issues New COBRA Subsidy Guidance," April 1, 2009
• "DOL Issues New Model COBRA Notices," March 19, 2009
• "2009 American Recovery and Reinvestment Act: New COBRA Obligations Require Immediate Action," February 24, 2009
• "2009 American Recovery and Reinvestment Act: Expanded Restrictions on Executive Compensation for TARP Recipients," February 20, 2009
• "Underwater Options: Practical Guidance," February 19, 2009
• "New Limits on Executive Pay for Financial Institutions Receiving Federal Funds," Client Alert, February 5, 2009
• "Lily Ledbetter Fair Pay Act of 2009; Retaliation Law Development," Client Alert, January 29, 2009
• "Year End Pension Relief," Client Alert, December 30, 2008
• "New Section 409A Guidance on Income Inclusion and Reporting and Withholding Obligations," Client Alert, December 29, 2008
• "New FMLA Regulations and Employer Obligations Go into Effect in January 2009," Client Alert, December 19, 2008
• "IRS Provides Relief for 403(b) Plans," Client Alert, December 16, 2008
• "New Program to Correct Certain 409A Operational Failures," Client Alert, December 12, 2008
• "Year 2009 Retirement Plan Cost-of-Living Adjustments," Client Alert, October 17, 2008
• "ADA Amendments: New Protections for Employees and Key Obligations of Employers," Client Alert, September 2008
• "DOL Issues Final Regulations on Qualified Default Investment Alternatives," Client Alert, November 21, 2007
• "Treasury and IRS Grant Additional Transitional Relief Under Section 409A," Client Alert, October 23, 2007
• "Year 2008 Retirement Plan Cost-of-Living Adjustments," Client Alert, October 18, 2007
• "Treasury and IRS Extend Deadline for Amending Plans to Comply with 409A and Provide Additional 409A Relief," Client Alert, September 11, 2007
• "Equity Arrangements Under 409A’s Final Regulations," Client Alert, May 3, 2007
• "Treasury and IRS Issue Long-Awaited Final 409A Regulations," Client Alert, April 10, 2007
• "Internal Revenue Service Issues More Pension Protection Act Guidance," Client Alert, January 15, 2007
• "Treasury and IRS Issue Interim 409A Reporting and Disclosure Guidance for 2005 and 2006," Client Alert, December 11, 2006
• "Deadline Extended for New Qualified Plan Employer Stock Diversification Requirements," Client Alert, December 7, 2006
• "Year 2007 Retirement Plan Cost-of-Living Adjustments," Client Alert, October 23, 2006
• "Treasury and IRS Extend Deadline for Written Compliance With Section 409A," Client Alert, October 15, 2006
• "Treasury and IRS Issue Transitional Relief for Funding Nonqualified Compensation Plans Through Offshore and 'Springing Rabbi' Trusts," Client Alert, March 29, 2006
• "New Guidance Clarifies 409A's Application to Separation Pay Arrangements," Journal of Compensation and Benefits, January 2006
• "Treasury and IRS Issue "Second Round" of 409A Guidance: What Companies Need to Know and Do Before Year End," Employee Benefit Plan Review, December 2005
• "IRS Suspends 409A’s Reporting and Wage Withholding Requirements for 2005," Client Alert, December 12, 2005
• "New Guidance Clarifies 409A’s Application to Separation Pay Arrangements," Client Alert, October 27, 2005
• "Treasury and IRS Issue 'Second Round' of 409A Guidance: What You Need to Know and Do Before Year End," Client Alert, October 27, 2005
• "Treasury and IRS Exempt Many Foreign Plans and Arrangements Under Proposed 409A Regulations," Client Alert, October 27, 2005
• "Year 2006 Retirement Plan Cost of Living Adjustments," Client Alert, October 14, 2005
• "Treasury and IRS Issue Long-Awaited 'Second Round' of 409A Guidance," Client Alert, September 29, 2005
• Employee Benefits & Executive Compensation: Legal Perspectives, June 2005
• "Supreme Court Finds Disparate Impact Claims Permitted Under ADEA," Client Alert, April 5, 2005
• "Treasury and IRS Issue Key Guidance on New Nonqualified Deferred Compensation Law - March 2005," Tax Management Compensation Planning Journal, March 2005
• "Treasury and IRS Issue Key Guidance on New Nonqualified Deferred Compensation Law - December 2004," Client Alert, December 20, 2004
• "DOL Issues Guidance for Locating Missing Participants in Terminated 401(k) Plans," Client Alert, October 21, 2004
• "Year 2005 Retirement Plan Cost of Living Adjustments," Client Alert, October 20, 2004
• "Sweeping Changes to Law Governing Nonqualified Deferred Compensation Plans," Client Alert, October 14, 2004
• "Discoverability of Employment Records in a Product Liability Action," (co-author), International Law Office, September 2004
• "Treasury and IRS Delay Relative Value Regulations Effective Date," Client Alert, July 5, 2004
• "Treasury and IRS Withdraw Proposed Cash Balance Regulations," Client Alert, June 15, 2004
• "Treasury Proposes New Legislation on Cash Balance Plans," Client Alert, February 3, 2004
• "Year 2004 Retirement Plan Cost of Living Adjustments," Client Alert, October 17, 2003
• Employee Benefits & Executive Compensation: Legal Perspectives, June 2005
• "Treasury and IRS Withdraw Cash Balance Regulations," Client Alert, April 8, 2003
• Employee Benefits & Executive Compensation: Legal Perspectives, January 2003
• Employee Benefits & Executive Compensation: Legal Perspectives, December 2002
• "Year 2003 Retirement Plan Cost of Living Adjustments," Client Alert, October 21, 2002
• Employee Benefits & Executive Compensation: Legal Perspectives, August 2002
• Employee Benefits & Executive Compensation: Legal Perspectives, July 2002
• Employee Benefits & Executive Compensation: Legal Perspectives, July 2001
• Employment Law: The Bottom Line, Vol. 7, No. 1, June 2001
• "Same Desk; Different Rule: IRS Relaxes ‘Same Desk’ Rule for Employers Involved in Certain Asset Sales," Metropolitan Corporate Counsel, July 2000
• "Polygraph Evidence in Federal Courts: Should It Be Admissible?," American Criminal Law Review, Georgetown University Law Center, Winter 1999

•  "Employer Essentials for Start-Ups," New Businesses and Growing Companies, June 19, 2014
• "Impact of Supreme Court Decision on Health Care Reform," New York, NY, July 13, 2012
• "New Retirement Plan Fee Disclosure Requirements: What You Need to Know and Do Now," New York, NY, May 23, 2012
• "New 409A Document Correction Program: What You Need to Know Now," New York, NY, February 11, 2010

• Member, American Bar Association
• Member, New York State Bar Association
• Member, New York City Bar Association
  • Labor and Employment Law Committee 2014 - 2017
  • Secretary: Employee Benefits and Executive Compensation Committee, 2006 - 2012