# Nuñez Law PLLC > Boutique executive compensation, benefits, ERISA, equity, tax, and transactional counsel for law firms, deal teams, founders, executives, and private and public companies in Washington, D.C. Available in English and Spanish. Nuñez Law PLLC provides specialist counsel on executive compensation, employee benefits, ERISA, equity, tax-sensitive compensation, and transaction-related compensation and benefits workstreams. The firm works alongside primary securities counsel, deal counsel, tax counsel and accountants; it does not act as general securities counsel, employment litigation counsel, or SEC enforcement counsel. Founded by Otto Nuñez-Montelongo, the firm combines deal-room experience from White & Case and PwC with focused, deal-ready specialist coverage. ## Pages - [/](/): Homepage. Executive compensation, benefits, equity and ERISA counsel for high-stakes business moments. - [/about](/about): Firm story, founder background, and client philosophy. - [/services](/services): Practice overview across the firm's six practice areas. - [/section-280g](/section-280g): Section 280G and Golden Parachute Counsel — executive-side representation, quantitative analysis, private-company cleansing votes, public-company mitigation, and audit and post-closing support. - [/executive-transitions](/executive-transitions): Executive Transitions, Compensation and Equity — hiring, promotions, transaction packages, retention, succession, severance and negotiated departures from either side of the table. - [/public-company-executive-compensation](/public-company-executive-compensation): Public Company, IPO and SPAC Executive Compensation — IPO / SPAC / de-SPAC readiness, disclosure (CD&A, Item 402(t), 8-K Item 5.02), compensation committee support, equity plans and Section 16, alongside primary securities counsel. - [/benefits-erisa](/benefits-erisa): Employee Benefits and ERISA — benefits diligence, ERISA issue spotting, plan assets, credit-agreement review and fund-document support. - [/founder-counsel](/founder-counsel): Founder and Executive Equity — founder equity, first executive hires, equity plan design and financing readiness. - [/founder-executive-equity-review](/founder-executive-equity-review): Founder and executive equity review — vesting, 83(b), MIP terms, and equity cleanup ahead of financings or transactions. - [/executive-offer-equity-review](/executive-offer-equity-review): Executive Offer, Severance and Equity Review — defined-scope executive-side package review. - [/startup-executive-offer-review](/startup-executive-offer-review): Startup executive and CTO offer, equity, PIIA and restrictive-covenant review. - [/transactional-tax](/transactional-tax): Transactional Compensation and Tax Support — 409A, 162(m), 280G, equity treatment and rollover interplay. - [/deal-support](/deal-support): Deal Team and Referral Counsel Support — defined-scope executive-compensation, benefits and equity support for M&A, fund and lender counsel. - [/deal-review](/deal-review): Deal Review intake for M&A, financing and transaction workstreams. - [/legal-technology](/legal-technology): The firm's AI-assisted workflows, including ParachuteIQ for Section 280G organization and issue spotting. - [/dc-native-launch](/dc-native-launch): DC Native Launch — a Nuñez Law initiative for D.C.-connected founders, students and nonprofit builders on legal orientation, formation and access to counsel. - [/founder-office-hours](/founder-office-hours): Recurring, discrete specialist access for founders and portfolio companies. - [/global-citizenship](/global-citizenship): Pro bono, bilingual service, and cross-border perspective. - [/latin-america-spain-us-counsel](/latin-america-spain-us-counsel): Spanish-language U.S. counsel for Latin America- and Spain-connected matters. - [/fellows](/fellows): The Nuñez Law Fellows Program for law students and early-career professionals. - [/insights](/insights): Articles and resources on executive compensation, 280G, equity, benefits, and deals. - [/contact](/contact): Discuss a matter with the firm. - [/privacy-policy](/privacy-policy): Privacy policy. - [/terms-of-use](/terms-of-use): Terms of use. - [/cookie-notice](/cookie-notice): Cookie notice and preferences. ## Practice areas - Section 280G and Golden Parachute Counsel - Executive Transitions, Compensation and Equity - Public Company, IPO and SPAC Executive Compensation - Employee Benefits and ERISA - Founder and Executive Equity - Transactional Compensation and Tax Support - Deal Team and Referral Counsel Support ## Products and initiatives - ParachuteIQ — technology-assisted 280G organization and issue spotting. - DC Native Launch — bilingual D.C. orientation and access-to-counsel initiative of Nuñez Law. ## Insights - [/insights/ma-counsel-executive-compensation-benefits-support](/insights/ma-counsel-executive-compensation-benefits-support): How M&A counsel can use executive compensation and benefits specialist support. - [/insights/benefits-diligence-ma-what-deal-teams-should-ask-for-early](/insights/benefits-diligence-ma-what-deal-teams-should-ask-for-early): Benefits diligence in M&A and what deal teams should ask for early. - [/insights/founders-section-280g-before-signing-loi](/insights/founders-section-280g-before-signing-loi): What founders should know about Section 280G before signing an LOI. - [/insights/first-executive-hire-founder-equity](/insights/first-executive-hire-founder-equity): Founder equity issues that surface with the first executive hire. - [/insights/409a-280g-83b-founder-timing-rules](/insights/409a-280g-83b-founder-timing-rules): The 409A, 280G, and 83(b) timing rules founders should plan around. - [/insights/executive-severance-agreement-review](/insights/executive-severance-agreement-review): What executives should review before signing a severance agreement. - [/insights/rollover-equity-founders-management-teams](/insights/rollover-equity-founders-management-teams): Rollover equity for founders and management teams. - [/insights/benefits-issue-legal-judgment-plan-administration](/insights/benefits-issue-legal-judgment-plan-administration): When a benefits issue requires legal judgment in plan administration. - [/insights/280g-red-flag-checklist-deal-teams](/insights/280g-red-flag-checklist-deal-teams): A practical 280G red flag checklist for deal teams. - [/insights/purchase-agreement-compensation-provisions](/insights/purchase-agreement-compensation-provisions): Compensation provisions in the purchase agreement that need specialist review. - [/insights/erisa-correction-strategy-before-transaction](/insights/erisa-correction-strategy-before-transaction): ERISA correction strategy before a transaction. - [/insights/advisor-equity-common-mistakes](/insights/advisor-equity-common-mistakes): Common advisor equity mistakes at early-stage companies. - [/insights/qsbs-section-351-equity-cleanup-financing-sale](/insights/qsbs-section-351-equity-cleanup-financing-sale): QSBS and Section 351 equity cleanup before financing or sale. - [/insights/management-incentive-plans-pe-backed-companies](/insights/management-incentive-plans-pe-backed-companies): Management incentive plans at PE-backed companies. - [/insights/employment-counsel-executive-compensation-counsel](/insights/employment-counsel-executive-compensation-counsel): How employment counsel and executive compensation counsel work together.