Attorney Info
W. Michael Gradisek
Partner
Duane Morris LLP
30 South 17th Street
Philadelphia, PA 19103-4196
USA
Phone: +1 215 979 1961
Fax: +1 215 689 2417
Email:
WMGradisek@duanemorris.com
W. Michael Gradisek chairs the firm's Employee Benefits and Executive Compensation practice. His practice encompasses all areas of employee benefits and executive compensation.
Mr. Gradisek counsels employers and plans sponsors on a daily basis regarding the requirements imposed by the Internal Revenue Code and ERISA and has advised clients with respect to fiduciary responsibilities, prohibited transactions, and day to day administration of tax-qualified and ERISA-covered plans. His practice involves counseling employers and executives on the design and compliance of nonqualified deferred compensation, severance and other executive agreements with Code section 409A and he routinely advises clients on equity compensation issues. Mr. Gradisek also counsels clients on health and welfare plan issues and assists buyers and sellers with respect to employee benefits and executive compensation in corporate transactions. He represents clients before the Internal Revenue Service, Department of Labor and Pension Benefits Guarantee Corporation.
Admitted to practice in Pennsylvania and the District of Columbia, he is a member of the Taxation Section of the American Bar Association, the Pennsylvania and Philadelphia bar associations and the National Association of Stock Plan Professionals. He is also a member of the ASPA Benefits Council of the Delaware Valley and formerly served on its board of directors, and is a former president/program chair and co-founder of the Philadelphia Chapter of WEB, Inc., a network of benefits professionals.
Mr. Gradisek is a 1994 graduate of Georgetown University Law Center (LL.M., taxation), a 1993 graduate of Ohio Northern University College of Law and a graduate of the College of William and Mary.
Professional Activities
- American Bar Association
- Taxation Section - Pennsylvania Bar Association
- Philadelphia Bar Association
- WEB, Inc. (A Network of Benefits Professionals)
- President/Program Chair and Co-Founder, Philadelphia Chapter. - National Association of Stock Plan Professionals
Admissions
- District of Columbia
- Pennsylvania
- United States Court of Appeals for the Third Circuit
- United States District Court for the Eastern District of Pennsylvania
Education
- Georgetown University Law Center, LL.M. Taxation, 1994
- Ohio Northern University College of Law, J.D., 1993
Experience
- Duane Morris LLP
- Partner, 2002-present
- Associate, 2000-2001 - Pepper Hamilton, LLP, Philadelphia, Pennsylvania
- Associate, 1997-2000 - Montgomery, McCracken, Walker & Rhoads, LLP, Philadelphia, Pennsylvania
- Associate, 1994-1997 - Congressman Rick Santorum, Washington, D.C.
- Ways and Means Associate, 1994 - Ginsburg, Feldman and Bress, Chartered, Washington, D.C.
- Independent Tax Counsel, 1994
Board Memberships
- ASPA Benefits Council of Delaware Valley
Selected Publications
- Co-author, "COBRA Premium Subsidy Extended," Duane Morris Alert, December 23, 2009
- Co-author, "Midyear Reduction or Suspension of an Employer's 401(k) Contributions — A Practical Guide," Society for Human Resource Management, September 8, 2009
- Co-author, "Group Health Plan Sponsors Now Required to Comply with CHIPRA," Duane Morris Alert, May 14, 2009
- Co-author, "Stimulus Bill Includes Significant COBRA Changes," Duane Morris Alert, February 20, 2009
- Co-author, "Bailout Legislation Contains Key Mental Health Parity and Addiction Equity Act," Duane Morris Alert, October 9, 2008
- Co-author, "Section 409A Compliance Deadline Fast Approaching," Duane Morris Alert, September 29, 2008
Selected Speaking Engagements
- "HIPAA, ADA, and FMLA," Lorman Seminar, Washington, D.C., February 27, 2004
- "HIPAA's Effect on Small Group Health Plans," Audioconference sponsored by the Assisted Living Federation of America, February 25, 2004




