Jamin R. Koslowe is Counsel at Simpson Thacher & Bartlett LLP where he is a member of the Executive Compensation and Employee Benefits Practice Group.  His practice focuses on equity-based and other incentive compensation plans, deferred compensation arrangements, executive employment and separation agreements, and employee benefits issues related to mergers and acquisitions.  Mr. Koslowe also works closely with the firm’s numerous private equity and leveraged buyout fund clients on issues pertaining to “venture capital operating company” (VCOC) and other plan asset exemptions in order to avoid ERISA fiduciary and potential prohibited transaction concerns.

Mr. Koslowe joined the firm in 2005.  He received his B.A., magna cum laude, from Yeshiva University in 1993, where he majored in Economics.  He received his J.D., magna cum laude, from University of Pennsylvania School of Law, where he served as a Senior Editor on the Comparative Labor Law Journal.  In 2002, Mr. Koslowe received his LL.M. in Taxation from New York University.  He is admitted to practice law in New York and New Jersey.

Honors/Associations

•	Association of the Bar of the City of New York, Employee Benefits Committee

Publications

•	IRS Establishes Corrections Program to Cure Deferred Compensation Defects Under Code Section 409A
•	December 31, 2009 Deadline Approaches for Amendments to Comply with Section 162(m) and to Correct Certain Section 409A Operational Failures
•	American Recovery and Reinvestment Act of 2009: Provision of Premium Subsidy for COBRA Beneficiaries
•	New IRC Section 457A Prohibits Deferral of Compensation Paid by Offshore Funds and Certain Partnerships
•	Reminder: Transition Relief for Code Section 409A Deferred Compensation Arrangements Expires on December 31, 2008
•	Update: IRS Issues Transition Relief, but Affirms Its New Position under Section 162(m) Regarding “Good Leaver” Provisions
•	Client Alert: IRS Reverses Position under Section 162(m) Regarding “Good Leaver” Impact on Performance-Based Compensation Provisions
•	Client Alert: Transition Relief for Code Section 409A Deferred Compensation Arrangements Extended Until December 31, 2008
•	Client Alert: Transition Relief for Code Section 409A Deferred Compensation Arrangements Partially Extended Until December 31, 2008, Subject to Key Limitations
•	IRS Extends Transition Relief for Code Section 409A Deferred Compensation Arrangements Through 2007
•	Overview of the New Pension Protection Act of 2006
•	Pension Protection Act of 2006 - Plan Assets and Prohibited Transaction Matters
•	IRS Issues Proposed Regulations Under Code Section 409A Covering New Deferred Compensation Rules
•	"New deferred compensation rules will constrain management arrangements in private equity deals," co-authored with David P. Mason, The Deal (April 11, 2005)
•	"VCOC Traps for the Unwary: Will Your Deal be VCOC Compliant," co-authored with Margaret A. Davenport, Buyouts (September 20, 2004)
•	"IRS's claim of excess parachute payments' against Columbia/HCA Healthcare Corp. appears to rely on an interpretation that goes against its own regulations," co-authored with Lawrence K. Cagney, The National Law Journal  (November 3, 1997)

Admissions

•	New York 1997
•	New Jersey 1996

Education

•	New York University School of Law, 2002 LL.M. Taxation
•	University of Pennsylvania Law School, 1996 J.D. Magna Cum Laude; Order of the Coif; Senior Editor, Comparative Labor Law Journal (1995-1996)
•	Yeshiva University, 1993 B.A. Magna Cum Laude