Austin Ozawa

  • Partner
  • 1271 Avenue of the Americas
  • New York, NY 10020
  • USA
  • T +1.212.906.4515


Austin Ozawa is a partner in the Tax Department of the New York office of Latham & Watkins, where he focuses on executive compensation and employee benefits matters for both public and private companies and financial institutions.

Mr. Ozawa’s experience includes the negotiation and drafting of executive employment agreements; the design, implementation, and administration of equity and non-equity incentive compensation plans and arrangements; and SEC and ERISA compliance and disclosure matters.

Mr. Ozawa regularly advises private equity funds, such as Odyssey Investment Partners and Leonard Green & Partners, and publicly held companies, such as WCI Communities, Inc., Avery Dennison Corporation, and Multi Packaging Solutions International Limited, in connection with mergers and acquisitions, initial public offerings, and other corporate transactions or executive compensation and employee benefits matters.

Additionally, Mr. Ozawa counsels issuers and investment banks regarding ERISA “plan asset” and other issues related to debt and equity financing transactions, including collateralized loan obligation and aircraft finance transactions.

Thought Leadership

  • COVID-19: Due Diligence Considerations for M&A Transactions -  May 30, 2020
  • US Emergency Paid Leave Act: New Relief to Mitigate COVID-19’s Economic Impact -  March 19, 2020
  • US Emergency Paid Leave Bill: New Relief To Mitigate COVID-19’s Economic Impact -  March 17, 2020
  • Investment Funds: Sun Capital Reversal Offers Important Takeaways Regarding Portfolio Company Pension Liabilities -  December 03, 2019
  • IRS Provides Initial Guidance on Section 162(m) Tax Reform Changes -  August 29, 2018
  • The Impact of Pending Tax Reform on Executive Compensation: The Need for Deductive Reasoning -  December 11, 2017
  • 2017 Proxy Season: Key ISS Compensation-Related Updates -  January 19, 2017
  • Director Compensation After Calma v. Templeton: Proactive Steps to Consider -  May 28, 2015
  • Private Equity Funds Further Exposed to Portfolio Company Pension Plan Liabilities -  July 29, 2013
  • The Working World, Issue 16, August 2012 -  August 16, 2012
  • Asahi: The PBGC’s Continued Attack On Non-US Controlled Group Members -  January 18, 2011
  • Valuing Payments In Lieu of WARN Notice -  August 1, 2010
  • The Long Arm of the (Pension) Law: ERISA Liability Outside the United States -  February 1, 2010
  • The Long Arm of the (Pension) Law: ERISA Liability Outside the United States -  11 August 2009
  • Pensions in Pain: New Treatments for a New Time -  August 7, 2009
  • Second Circuit Imposes New Pension Liabilities in Bankruptcy -  May 12, 2009
“Austin Ozawa is a very smart and hardworking Title 1 expert.”The Legal 500 US 2020
Bar Qualification
  • New York
  • JD, Columbia University School of Law, 2007
  • BA, University of California, Los Angeles, 2004
    Summa Cum Laude
  • Tax
  • Executive Compensation, Employment & Benefits
  • Corporate Governance