Jeremy M. Pelphrey



Jeremy M. Pelphrey advises businesses, fiduciaries and funds on a broad range of ERISA and transaction-based matters. He represents privately held, middle-market and emerging growth companies in mergers and acquisitions, spinoffs, and private sponsor and institutional buyer transactions. In addition, he represents private investment funds in the acquisition, recapitalization and disposition of portfolio companies. Jeremy also has significant experience advising mature companies regarding their business succession plans. He frequently represents parties involved in the formation and disposition of employee stock ownership plans (ESOPs).

Jeremy has extensive experience in the area of fiduciary consulting, as well as advising tax-exempt and governmental organizations on their tax-qualified and deferred compensation arrangements.

Jeremy routinely negotiates with the Internal Revenue Service and the U.S. Department of Labor on correction programs for ERISA-covered plans. In this role, he drafts submissions, negotiates settlements, and resolves issues with governmental officials and agencies.

Before entering private practice, Jeremy served as an adjunct professor at Bradley University, where he lectured on labor law. Before beginning law school, he taught statistics as an adjunct professor at the City University of New York. Jeremy is a frequent author and speaker on issues related to ESOPs and other tax-qualified plans, health and welfare benefit plans, and fiduciary consulting.


Best Lawyers®, Employee Benefits (ERISA) Law (2020)
40 Under 40 Emerging Leaders Award,” The M&A Advisor (2015) 
Finalist, 13th Annual M&A Advisor Awards (2014) 
Nominated, “Energy Deal of the Year,” ACG New York Champion’s Awards (2014)

Awards Methodology (


Bar Admissions

  • California
  • Illinois


  • Pennsylvania State University, Dickinson School of Law, J.D., 2004
  • City University of New York, John Jay College, M.A., 2000
  • Eastern Illinois University, B.A., 1999


  • IRS TE/GE Pacific Coast, Advisory Council
  • American Bar Association, Tax Section
  • Los Angeles County Bar Association, Tax Section, Compensation and Benefits Committee
  • National Center for Employee Ownership
  • The Employee Stock Ownership Plan Association
  • Los Angeles Employee Benefits Group

Jeremy's Areas of Focus