Aryeh Zuber

Aryeh Zuber advises clients on the fiduciary responsibility provisions of ERISA and the excise tax provisions of the Internal Revenue Code, with particular emphasis on section 4975.

Aryeh provides strategic counsel to financial institutions, plan sponsors, trustees, investment managers, broker-dealers, custodians, and investment committees, to ensure compliance with:

• ERISA fiduciary duties
• Prohibited transaction rules
• “Plan asset” regulations essential to pension plan asset investment

He guides fund sponsors on ERISA plan asset considerations within private investment fund operations and structuring fund vehicles to meet these complex requirements. Aryeh regularly counsels issuers, underwriters, and fiduciaries on ERISA-related issues involving annuity providers and collateralized loan obligations, particularly when navigating Department of Labor regulations and prohibited transaction exemptions.

Aryeh also drafts key ERISA-related provisions and opinion letters addressing venture capital operating company (VCOC) and real estate operating company (REOC) status for private investment funds.

With deep proficiency in ERISA, fiduciary responsibility, and IRS and DOL compliance programs, Aryeh is a trusted advisor to financial institutions and investment entities managing fiduciary risk and regulatory compliance.

In the executive compensation space, Aryeh helps public and private companies, firms, and executives design, negotiate, and draft cash- and equity-based incentive compensation, employment agreements, severance, transaction-related, and other executive arrangements in both transactional and non-transactional settings. He has substantial experience advising on executive compensation and benefits in mergers and acquisitions, IPOs, spin-offs, SPACs, and lending transactions, counseling buyers, sellers, debtors, and creditors on complex employee benefits issues.

He also provides comprehensive counsel on a broad range of employment matters, including wage and hour compliance, discrimination, and workplace policy development, drawing on his extensive background in employment litigation and counseling.

A recognized thought leader, Aryeh regularly writes on key industry trends and served as an adjunct professor at Fordham University School of Law, where he taught courses on ERISA.

Thought Leadership

• “Chapter 13: ESG Considerations in Retirement Plan Investing,” ERISA Fiduciary Law, Part IV: Investment Strategies for Plan Assets, Bloomberg Law (2024) 
• “Raising the Bar: DOL’s Amendment Sets Higher Standards for QPAM Qualification,” Latham & Watkins Client Alert (April 2024)
• “DOL Final Rule on ESG Factors to Take Effect February 1, 2023,” Latham & Watkins Client Alert (January 2023)
• “Amended Fiduciary Rule: Done, Done, On To The Next One,” Law360 (June 2018)
• “How DC Circ. TCPA Decision Affects Health Care Cos.,” Law360 (April 2018)
• “Derivative Harassment,” Workplace Harassment Law, Bloomberg Law (2018)
• “Assessing Likelihood Of Survival For SEC Pay Ratio Rule,” Law360 (March 2017)
• “Furthering Women's Equality With NY's New Labor Laws,” Law360 (January 2016)