Pearl Meyer’s Comment Letter to the Securities and Exchange Commission
Pearl Meyer’s Comment Letter to the Securities and Exchange Commission teresa.osborne…Deb Lifshey
Biography
Deborah Lifshey is a managing director at Pearl Meyer, where she specializes in advising clients on compensation matters from a legal perspective including securities disclosure, taxation and corporate governance issues, negotiation contracts, and reasonableness opinion letters.
Prior to joining Pearl Meyer, Deborah practiced at Fried, Frank, Harris, Shriver & Jacobson, where she specialized in executive compensation, ERISA matters, and corporate transactions, and at Holland and Knight, where she specialized in employment litigation matters. She has authored and/or co-authored the following works: "The New Qualified Plan Minimum Distribution Rules," The New York Law Journal (Winter, 1996); "IRS Changes Rules Through Field Service Advice – This Time on FICA and ESPP," Journal of Taxation of Employee Benefits (January/February 2000); Perquisites, Executive Compensation and Benefits Handbook, BNA Publications (2002); Negotiating and Drafting Employment Agreements, Executive Compensation and Benefits Handbook (2004); and Executive Compensation: The Perspective of the Compensation Consultant, Chapter 15 of Corporate Governance: Law and Practice (2005). Deborah is a frequent speaker and panelist on disclosure and taxation issues, and is regularly quoted on executive compensation best practices.
She is a graduate of the Industrial and Labor Relations School at Cornell University and the University of Florida College of Law, and served as a federal clerk for the Honorable Judge Susan H. Black on the Eleventh Circuit Court of Appeals. Deborah is a member of the New York and Florida Bars.

I help the firm’s clients approach executive compensation from the legal and technical perspective. As they strive to go beyond a check-the-box exercise and instead develop pay plans that align with their business and leadership strategies, there is still a devil lurking in the details. My Technical Services Team helps clients ensure they are making sound decisions relative to contracts, securities disclosure, taxation, and overall sound corporate governance practices.
