Nicholas J. Lezak is of counsel at Carlsmith Ball LLP in Honolulu, specializing in tax law with a focus on employee benefits, executive compensation, and ERISA compliance. He advises employers on qualified retirement plans, nonqualified deferred compensation, and the benefits aspects of mergers and acquisitions. He earned his J.D. from the University of Michigan Law School and has been recognized in The Best Lawyers in America for Employee Benefits (ERISA) Law.