Nicholas P. LaSpinaSenior CounselProskauer Rose LLPWebsitewww.proskauer.comOrganization ProfileFull ProfileConnectEmail212-969-3185 Professional Biography Nicholas LaSpina is a senior counsel in the Tax Department and a member of the employee Benefits & Executive Compensation Group. More Legal and Business Bylines From Nicholas P. LaSpina IRS Creates Standardized Form for Section 83(b) Elections - (Posted On Monday, November 18, 2024) Episode 50: Activism and EBEC [Podcast] - (Posted On Wednesday, May 29, 2024) Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27 - (Posted On Tuesday, May 23, 2023) [Podcast]: Rep and Warranty Insurance and Executive Compensation and Employees Benefits [PODCAST] - (Posted On Monday, April 03, 2023) Proxy Season Greetings: ISS and Glass Lewis Announce Policy Updates Ahead of the 2023 Proxy Season - (Posted On Thursday, December 15, 2022) Cross-Border Asset Deals [PODCAST] - (Posted On Wednesday, May 18, 2022) Employee Retention Issues [PODCAST] - (Posted On Friday, February 18, 2022) DOL Statement on Private Equity Investment Emphasizes Fiduciary Responsibility - (Posted On Friday, January 14, 2022) DOL’s Latest ESG Proposal: The More Things Change, the More They Stay the Same - (Posted On Monday, November 22, 2021) Current Legal Analysis Texas Business Organizations Code: Key Amendments Under SB 29 by: Elizabeth Hadley , Christopher M. LaVigne Regulatory Trend: Safeguarding Mental Health in an AI-Enabled World by: Paul D. Squire , Jennifer Bauer Controversial New York Judicial Reorganization Bill Likely to Soon Head to Governor’s Desk by: Joseph T. Burns President Trump Nominates Two for NLRB, Aiming to Restore Quorum by: Gabriel D. Gomez , Sara J. Robertson A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill by: William P. Sweeney , John D. Martini OSH Law Primer, Part XIV: Did OSHA Get It Wrong? Understanding Judicial Review Under the OSH Act by: Ryan J. Swink FDA Authorizes JUUL Labs ENDS Products for U.S. Market by: Azim Chowdhury , LieAnn Van-Tull AI Implications in Senate and House Committees’ Versions of FY 2026 NDAA, and the Pentagon Awards Four AI Contracts Up to $200 Million Each — AI: The Washington Report by: Bruce D. Sokler , Alexander Hecht FDA Extends Comment Period on Method for Ranking Chemicals in Food for Post-Market Assessments by: Lynn L. Bergeson , Carla N. Hutton APHIS Updates Practices for Reviewing Petitions Seeking a Determination of Nonregulated Status for Organisms Altered or Produced through Genetic Engineering by: Lynn L. Bergeson , Carla N. Hutton McDermott+ Check-Up – July 18, 2025 by: Debra Curtis , Julia Grabo President Trump Announces Nominees for Two Vacant Seats on the National Labor Relations Board by: Erin E. Schaefer , Steven M. Swirsky Pennsylvania Appellate Court Latest to Acknowledge PSQIA Privilege by: Judy C. Selmeci OCC Handbook Change is Latest Move in Administration’s Shift on Lending Discrimination by: Travis P. Nelson Nevada Puts New Retirement Savings Program Into Gear by: David C. Castleberry Upcoming Events Jul 23 2025 The National Association of Women Lawyers 2025 Annual Meeting Jul 21 2025 The Big, Beautiful Webinar Series - Part One: An Introduction to the One Big Beautiful Bill Act Jul 23 2025 Navigating Emerging AI Legislation Jul 23 2025 CEQA Reform Legislation Webinar Print