Mr. McCabe is a partner in Morrison & Foerster’s San Francisco office. His practice focuses on the representation of emerging high-technology companies and established domestic and foreign companies in the areas of executive compensation and employee stock plans, employee benefits, and non-qualified retirement plans. In addition, Mr. McCabe frequently advises individual executives concerning their equity compensation arrangements. Mr. McCabe has significant experience with executive compensation issues arising in mergers and acquisitions of both private and public companies. Some of the public companies for which Mr. McCabe currently provides representation include BEA Systems, Inc. , Digimarc Corporation , DSP Group, Inc., Electroglas,Inc., Franklin Resources, Inc. , Fujitsu Limited , Glenborough Realty Trust , JDS Uniphase Corporation , Maxim Integrated Products, Inc. , Novellus Systems, Inc. , and United Dominion Realty Trust.

In particular, Mr. McCabe has extensive experience designing a variety of incentive and equity-based compensation arrangements, including incentive and non-qualified stock options, discounted stock options, restricted stock, stock appreciation rights, phantom stock plans and employee stock purchase plans. Mr. McCabe advises clients on issues relating to the deductibility of executive compensation, including restrictions on golden parachute payments and non-performance based compensation. He has designed “rabbi trust” arrangements, which provide security for the payment of deferred compensation. He also provides clients with advice regarding the complex accounting, taxation and SEC compliance issues that affect compensation arrangements.

Additionally, Mr. McCabe advises individual clients in the areas of taxation, estate planning, estate administration, charitable gift planning, probate, and trust law, as well as non-profit and charitable clients in all aspects related to their tax-exempt status and corporate governance matters under state law.

Mr. McCabe received his law degree, magna cum laude , from Cornell University in 1992, and his B.A., cum laude , in economics from the University of Utah in 1989. He served as an editor of the Cornell Law Review . Mr. McCabe is admitted to practice in the State of California, and is a member of the sections on taxation of the American, California and San Francisco Bar Associations. He is also a member of the National Association of Stock Plan Professionals. Mr. McCabe associated with the firm in 1992, and has been a partner of the firm since 2000.