Stephen Harris is a partner in the Tax Department of Paul Hastings, and co-chair of the firm’s Global Compensation, Benefits, and ERISA practice. Steve is a recognized leader in compensation, benefits, and ERISA law. He has been ranked by Chambers USA as one of the top employee benefits and executive compensation lawyers in California and Chambers has noted that he “maintains an impressively broad practice that includes IRS, HIPAA and COBRA compliance.” He is also recognized by The Best Lawyers in America and The Legal 500 for ERISA litigation. Steve published works include authoring a treatise covering the Federal WARN Act and state analogs and co-authoring the fiduciary responsibility chapter of Employee Benefits Law. He was also a contributing author for Reductions in Force.



  • The Legal 500, Labor & Employment - Employee Benefits, Executive Compensation and Retirement Plans: Transactions (2021)
  • Chambers USA, Employee Benefits & Executive Compensation - Band 1 (2013-2022)
  • The Legal 500, ERISA Litigation
  • Best Lawyers in America


  • University of Southern California Law School, J.D.
  • University of California Los Angeles, B.A.


Notable Representations:

  • Outside Benefits Counsel: Mr. Harris worked closely with clients to advise and implement a number of important strategic initiatives, including advising clients on benefit plan changes; amending and restating qualified pension plans; revamping plans’ claims procedures; eliminating certain non-qualified deferred compensation plans and obligations; eliminating “Rabbi trusts” in a trust busting exercise; handling benefit claims as well as advising on numerous Internal Revenue Code Section 162(m), 280G, and 409A issues. Mr. Harris recently devised a strategy that resulted in the IRS approving a retroactive qualified plan amendment that saved our client millions of dollars when a scrivener’s error introduced a faulty provision into the retirement plan.
  • Won Several Defined Benefit Class Actions: Mr. Harris won summary judgment against class claims brought by plaintiffs alleging that they were unjustly denied defined benefit plan benefits.
  • Won Several Single-Plaintiff Benefits Cases: Mr. Harris won summary judgment on behalf of a client who offset long-term disability benefits by certain pension plan benefits in the face of adverse Ninth Circuit authority and, in doing so, convinced the Ninth Circuit that the offset did not violate ERISA, the Internal Revenue Code, or the Age Discrimination in Employment Act. Mr. Harris prevailed at arbitration against a plaintiff’s claim that she was entitled to “good reason” resignation benefits under a change in control plan. Mr. Harris won perhaps the very first Affordable Care Act case claiming that retiree annual or lifetime limits are illegal.
  • Mergers and Acquisitions: Regularly leads the benefits, labor, employment, and executive compensation; and international labor and employment representation, including transactions valued in the many billions of dollars.

Reported Litigation Victories:

  • Impress Communications v. UnumProvident Corp.
  • Grenell v. UPS Health and Welfare Package.
  • Serpa v. SBC Telecomms. Inc.
  • Safavi v. SBC Disability Income Plan.
  • Stewart v. AT&T Inc.
  • Barnes v. AT&T Pension Ben. Plan-Nonbargained Program.




    • Previous board member, Junior Achievement of Southern California and Menorah Housing
    • Served as counsel for various charities on a pro bono basis

    Practice Areas



    Employment Litigation

    Workplace Retaliation and Whistleblower Defense

    Global Compensation, Benefits, and ERISA

    International Employment Law

    Employment Counseling and Preventive Advice

    Employment Law




    New York Bar

    California Bar


    USC Gould School of Law, J.D. 1996

    University of California, Los Angeles, B.A. 1993

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