Stephanie Schroepfer

Partner
Norton Rose Fulbright US LLP

Houston
United States
T:+1 713 651 5591
Houston
United States
T:+1 713 651 5591
Stephanie Schroepfer

Stephanie Schroepfer

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Biography

Partner Stephanie Schroepfer joined in 1987 and works in the Houston office. Her practice includes matters relating to:

  • Qualified defined contribution and defined benefit retirement plans
  • Executive compensation
  • Nonqualified deferred compensation
  • ERISA
  • Corporate governance
  • Fiduciary responsibility
  • International equity compensation and employee benefits
  • Severance programs
  • 409A
  • 162(m)
  • SEC disclosure
  • Health and welfare benefit plans and fringe benefits
  • Employee benefits aspects of mergers, acquisitions, dispositions, spin‑offs and financings
  • Resolution of compliance disputes with the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation

Ms. Schroepfer's clients include publicly traded and private corporations in various industries (primarily energy, medicine, retail and manufacturing), publicly traded partnerships, educational institutions, hospitals, governmental entities and churches.


Professional experience

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JD, The University of Texas, 1986
BA, Rice University, 1982

Stephanie is admitted to practice in Texas and before the Fifth Circuit Court of Appeals.

  • Texas State Bar
  • Chambers USA, Houston & Surrounds: Employee Benefits & Executive Compensation (band 1), Chambers and Partners, 2019
  • The Best Lawyers in America, Best Lawyers, 1999 - 2019
  • Texas Women Lawyers, Best Lawyers, 2014
  • Who's Who Legal, Texas employee benefits, Law Business Research, 2007
  • Texas Super Lawyer, Employee Benefits, Thomson Reuters, 2003 - 2004, 2014 - 2017
  • Life Fellow, American Bar Foundation
  • "The Clash Between Section 954 of Dodd-Frank Claw-Back Statute and Section 162(m) of the Internal Revenue Code May Cause Redesigns of Compensation Programs," 2014 Report of the American Bar Association Section of Real Property, Trust and Estate Law
  • "New Risks Posed by the Dodd-Frank Act," Recent Changes in Employee Benefits and Executive Compensation, 2012 edition, Thomson Reuters
  • Comment letter to Department of Treasury on behalf of the Section of Taxation of the State Bar of Texas concerning proposed changes to definition of governmental plan under Section 414(d), January 31, 2012
  • "FBAR Reporting for Pension and Welfare Benefit Plans," Fulbright & Jaworski L.L.P. Briefing, May 2011
  • "Section 409A Revisited: Severance Plans and Other Deferred Compensation Programs With Release Agreement Conditions May Need to Be 'Fixed'," Fulbright & Jaworski L.L.P. Alert, April 21, 2011
  • Comment letter to Department of Treasury on behalf of the Section of Taxation of the State Bar of Texas concerning Section 409A Final Regulations, December 1, 2008
  • "$700 Billion Dollar Bailout Bill Triggers Tax On Certain Deferred Compensation," Fulbright & Jaworski L.L.P. Briefing, October 23, 2008
  • "Section 409A Final Regs and What They Mean," Fulbright ALERT, July 31, 2008
  • Comment letter to Department of Treasury on behalf of the Section of Taxation of the State Bar of Texas concerning Conflict between Section 401(a)(9) (required minimum distribution) Regulations and Section 411(d)(6) (anti-cutback) Regulations, June 10, 2008
  • "Executive Compensation Deduction – New IRS Ruling," Fulbright & Jaworski L.L.P. Briefing, February 25, 2008
  • "Section 409A: Final Regs and What They Mean," for the Taxation Section of the State Bar of Texas, August 30, 2007
  • "Section 409A Documentary Compliance Deadline Looms," Fulbright & Jaworski L.L.P. Alert, July 31, 2007
  • "Section 409A Final Regs and What They Mean," Fulbright & Jaworski L.L.P. Alert, July 31, 2007
  • Comment letter to Department of Treasury on behalf of the Section of Taxation of the State Bar of Texas concerning Proposed Section 409A Regulations, December 30, 2005
  • "New Deferred Compensation Rules: Proposed Regulations (the other shoe drops)," December 14, 2005 
  •  "FASB Mandates Stock Option Expensing," Fulbright ALERT, December 15, 2004
  • State Bar of Texas Annual Meeting 2018 Tax Section Report of the Chair, June 22, 2018 (Houston, Texas)
  • "Extending Equity Incentives to International Employees", Norton Rose Fulbright International Legal Conference presentation with Monique Fry (UK), Remco Smorenburg (The Netherlands)  of Norton Rose Fulbright and William J. Dunn, Head of Executive Compensation (United States), PricewaterhouseCoopers, June 3, 2014 (Menlo Park, California).
  • "Impact of Dodd-Frank § 954 Claw-Back on Designs of Compensation Programs and "Potential Pitfalls of Section 162(m) 'Plan-Within-a-Plan' Design Strategies", RPTE-American Bar Association teleconference with Doreen Lilienfield, Shearman & Sterling, David P. Simonetti, Thompson Reuters and Stephen F. Herbes, 1199SEIU National Benefit and Pension Funds, March 21, 2014.
  • "How and When to Allocate Plan Assets Resulting From Unusual Situations Such as Excess Revenue Sharing Rebates, Forfeitures and Unexpected Assets", Southwest Benefits Association SWBA/IRS 24th Annual Employee Benefits Plan Conference for Practitioners and Plan Sponsors, Donald J. Keiffer, Internal Revenue Service and Heath A. Miller, Sheperd Kaplan, LLC, November 7, 2013 (Dallas, Texas).
  • "Pension Funding Considerations in Cross-Border Financing Transactions" Seminar with Lesley Browning (UK) and Martin Rochette (Canada) and David Lemieux (Canada) of Norton Rose Fulbright, June 11, 2013 (Montréal, Quebec, Canada).
  • Oral testimony in United States Department of the Treasury Internal Revenue Service Public Hearing on Proposed Regulations 
  • "Determination of Government Plan Status" with Henry Talavera on behalf of the Texas Bar Association Tax Section, July 9, 2012 (Washington, D.C.).
  • "Fee Disclosure Update – New Guidance and Case Law Update", Gulf States TEGE Council, with panelists Ross Carmichael, Department of Labor and Jean Martone, Portfolio Evaluations, Inc., June 22, 2012 (Dallas, Texas).
  • Testimony at public hearing before the United States Department of Treasury and Internal Revenue Service on proposed Section 414(d) regulations concerning governmental plan status, Washington, D.C., July 9, 2012
  • "Fee Disclosure Issues-Best Practices and Aftermath of the New Regulations", Gulf States TEGE Council, Dallas, Texas, June 22, 2012
  • "Section 409A Final Regs and What They Mean," 25th Annual Advanced Tax Law Course Cosponsored by the Taxation Section of the State Bar of Texas, Houston, Texas, August 30, 2007
  • Testimony at public hearing before the United States Department of Treasury and Internal Revenue Service concerning proposed Section 409A regulations, Washington, D.C., January 25, 2006
  • "New Deferred Compensation Rules: Proposed Regulations (the other shoe drops)," Fulbright & Jaworski L.L.P. teleconference, November 2, 2005
  • "New Deferred Compensation Rules: Review of Just Issued IRS Guidance," Fulbright & Jaworski L.L.P. teleconference, December 22, 2004
  • American Bar Association-Tax Section
    • Member of the Employee Benefits Committee
  • American Bar Association-Section of Real Property, Trust and Estates
    •  Chair of the Nonqualified Deferred Compensation Committee (2014-2015)
  • State Bar of Texas - Tax Section
    • Immediate Past Chair of the Tax Section (2018) 
    • Chair of Tax Section (2017-2018)
    • Member of Council (2007- 2018)
    • Chair of Committee on Governmental Submissions (2010 - 2014)
    • Chair of Employee Benefits Committee (2006 - 2007)
  • Houston Bar Association
  • Gulf Coast Area TE/GE Council (2012 - 2014)
  • Southwest Benefits Association
  • National Association of Stock Plan Professionals
  • Lone Star Pension Council
    • Served as Founding Director
  • United Way of the Texas Gulf Coast Women's Initiative, Alex de Tocqueville Society
  • American Bar Foundation, Life Fellow
  • Houston Bar Foundation, Life Fellow
  • Member, L'Alliance Française de Houston