Marc N. Aspis

Special Counsel New York City, Buffalo, Garden City
New York City, Buffalo, Garden City maspis@phillipslytle.com (212) 508-0490 vCard

A skilled and versatile ERISA and executive compensation attorney with a strong tax background, Marc distills complex and technical analysis into terms that business leaders understand.

Marc provides counsel to clients on a full suite of ERISA/qualified plan issues and keeps his clients up-to-date with the ever-changing benefits compliance landscape. He guides clients through thorny issues that arise with respect to defined contribution plans (401(k), 403(b), profit-sharing), defined benefit plans and health and welfare plans. He is adept at analyzing and drafting non-qualified deferred compensation arrangements (both 409A and 457 arrangements), incentive plans, bonus plans, change-in-control plans, retention agreements, equity and “equity-like” plans and other types of more bespoke executive compensation programs. He regularly drafts employment agreements, consulting agreements and severance agreements.

On the M&A side, Marc provides buy-side and sell-side diligence for employee benefits, executive compensation (including 280G) and general employment matters. His counsel encompasses advising on the covenants, rep and warranties in purchase agreements, and drafts any ancillary or go-forward agreements as they arise.

His varied practice also affords him the opportunity to comment on credit agreements (specifically related to ERISA issues), annuity contracts, trust agreements and restrictive covenants. He applies his expertise across a broad range of industries, including private equity, healthcare, industrial products, manufacturing, entertainment, energy and non-profit organizations. He also represents clients in matters before the IRS, DOL, PBGC and state agencies.

Marc’s prior experience includes time with a Big 4 accounting firm in addition to several prominent law firms in New York City.

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Education, Admissions & Languages

Education
  • Georgetown University Law Center, LL.M, 2016
  • Boston University School of Law, J.D., 2010
  • Columbia University, B.A., cum laude, 2005
Admitted to Practice
  • New York
  • United States District Court for the Eastern and Southern Districts of New York
  • United States Tax Court
Languages
  • Hebrew
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Speaking Engagements

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  • Speaker, “Employee Benefits Compliance – Key Considerations,” Greater Rochester Chamber Friday HR Briefing, August 2025
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Activities & Professional Associations

Professional Associations

  • American Bar Association
  • Nassau County Bar Association
    • Business Law, Tax and Accounting Committee
    • Labor & Employment Law Committee
  • New York State Bar Association
    • Labor and Employment Law Section
      • Employee Benefits and Compensation Committee
    • Tax Section

Articles & Publications

Articles

  • Co-Author, “Becoming a Parent in New York: The Current State of Parental Leave,” Nassau Lawyer, March 2025
  • Author, “Executive Compensation in 2025 and Beyond: Key Considerations Moving Forward,” Buffalo Business First, January 2025
  • Co-Author, “Health Insurers – Making Consumers Wait for Weight-Loss Drugs,” Nassau Lawyer, October 2024
  • Author, “Modernizing Employee Benefits and Taxes for Today’s Workforce,” Rochester Business Journal, August 2024