Rory D.Lyons

Rory Lyons has more than 30 years of experience in all aspects of executive compensation affecting public and private companies. Rory advises senior executives and boards of directors on employment and change-in-control agreements, the design and implementation of stock and incentive plans, and benefit and compensation issues raised in connection with mergers, acquisitions, and other changes in capital structure. Rory's practice also includes a wide range of general business tax matters, including advising publicly held and privately held corporations on the tax aspects of acquisitions, dispositions, restructurings, joint ventures, and other major corporate transactions. Rory coordinates the tax and employee benefit activities for Jones Day's Atlanta Office and acts as one of the leaders for Jones Day's Firmwide Executive Compensation Practice.

Rory's recent transactions include Reynolds American's acquisition by British American Tobacco Plc in a transaction valued at $49 billion; Newell Brands' acquisition of Jarden Corporation for $16 billion; The Southern Company's acquisition of AGL Resources for $12 billion; Exelis' acquisition by Harris Corporation for $4.8 billion; and the proposed $38 billion merger-of-equals involving PotashCorp and Agrium.

Rory also is a frequent writer on executive compensation issues, such as the Section 409A rules regulating deferred compensation, the $1 million cap on executive pay, and the tax penalties imposed on golden parachute payments.