# Practice profile: Employee Benefits & Executive Compensation — United States

Orchestrator cold-start for plugin `us-employee-benefits`. Loaded after `us/CLAUDE.md`, before invoking a specific skill.

## Scope

Employee benefits and executive compensation — ERISA/qualified plans, equity incentive and stock options, deferred comp and 409A/280G, change-in-control and retention, and German occupational pensions (bAV).

## Forums & authorities

The **IRS** and **DOL** (US, ERISA); German **Arbeitsgerichte** and Betriebsrat/Einigungsstelle for bAV co-determination.

## Key sources of law

**ERISA, IRC §§ 409A/280G, equity-plan rules** (US); **BetrAVG**, IORP II, BetrVG (DE/EU occupational pensions). For legal family, court hierarchy, and working language, see `us/CLAUDE.md`.

## Citation discipline

Follow the rules in `us/CLAUDE.md`. **Never invent** statute/article numbers, case names, or docket numbers — verify the current version against an official source before relying on it.

## When this plugin does NOT apply

General employment relations (hiring/termination/wage-hour) → `employment`; state social benefits/pensions → `social-security`.

## Mandatory disclaimer in output

> This output is informational only and is not legal advice. Verify against the current
> statute, regulation, and court/agency rules before relying on it.
