Gary D. Ammon

Of Counsel Philadelphia
Phone: (215) 988-2981 (215) 988-2981
Fax: (215) 988-2757


Gary D. Ammon has extensive, in-depth experience in virtually every aspect of employee benefits and executive compensation. His work for clients includes qualified retirement plans (e.g., designing, drafting and installing pension, profit-sharing and 401(k) plans; terminating plans; and advising on benefit claims by participants); plans using employer stock (e.g., stock bonus plans, ESOPs, incentive and nonqualified stock option plans, and restricted stock and restricted stock unit plans); and nonqualified deferred compensation and other arrangements for executives (including “rabbi trusts”). Gary has often been involved with the employee benefit aspects of mergers, acquisitions, spinoffs and joint ventures.

In addition, Gary has substantial experience advising investment advisers, banks and mutual funds on ERISA fiduciary and prohibited transaction issues and about prototype plans and individual retirement accounts for their customers. Gary deals on a regular basis with the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL). He has obtained private letter rulings from the IRS and opinion letters from the DOL regarding proposed transactions.

Gary has participated in a number of employee benefit programs and seminars for the Penjerdel Employee Benefits and Compensation Association (PEBA), the Pennsylvania Bar Institute, the Pennsylvania Institute of Certified Public Accountants, the Eastern Conference on Mergers and Acquisitions, and others.

During law school, Gary was awarded an honors clerkship with Judge Aldisert of the Third Circuit Court of Appeals.


  • Negotiated the value of stock in a publicly held bank’s employee stock ownership plan when the bank was acquired by another publicly held bank, obtaining a higher value for the stock than was originally offered by the acquired bank.
  • Developed a stock appreciation rights plan for a company that runs a chain of restaurants to enable the company’s executives to share in the growth of the company.
  • Helped to develop a manual of ERISA “do’s and don’t’s” for the manager of a hedge fund to use when the hedge fund began holding ERISA-covered plan assets.
  • Drafted an equity incentive plan – offering options, restricted stock, restricted stock units, stock appreciation rights, and stock grants – for the use of a company that was anticipating an initial public offering.


Bar Admissions

  • Pennsylvania


  • Temple University Beasley School of Law, LL.M., Taxation, 1992
  • Duquesne University School of Law, J.D., 1977
  • Allegheny College, B.A., 1969


  • American Bar Association, Tax Section, Employee Benefits Committee