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Susan J. Daley



Firmwide Executive Committee; Firmwide Chair Employee Benefits & Executive Compensation practice

Susan Daley is a partner with Perkins Coie and has more than 20 years of experience in the areas of executive compensation, securities and employee benefits. She is currently President of the Chicago Chapter of the National Association of Stock Plan Professionals, Chair of the Federal Securities Law Subcommittee of the Employee Benefits Committee of the American Bar Association Section of Taxation, and a member of the BNA Pension & Benefits Advisory Board.  She is a former Chair of the Illinois State Bar Association Employee Benefits Section Council, the Chicago Bar Association Employee Benefits Committee and the Chicago Bar Association Federal Taxation Committee.

Susan is a frequent author and speaker on securities, executive compensation and employee benefits issues. Some of her recent presentation topics include Executive Compensation Issues Arising in these Economic Times; Escaping the Options Back-Dating Scandal Unscathed: How to Make Sure Your Grant Practices are Beyond Question; Let the Sun Shine In - Disclosing Executives Pay; Executive Compensation: First Look at the SEC's New Disclosure Rules!; 409A: A Farewell to Transition; 8-K Reporting Obligations; Proxy Disclosure; 10b-5 Plans; Keeping Profits and Avoiding Embarrassment; Reporting Requirements and Liability Issues Under Section 16 of the Securities Exchange Act of 1934; Annual Meetings, Proxy Statements and Stock Option Plan Fundamentals; Impact of Deferred Compensation Legislation on Severance, Employment Agreements and Compensation Arrangements; Securities Issues with Respect to Executive Compensation; and Expensing Options under FAS 123R and Trends in Equity Compensation. 

Professional Recognition

  • Listed in Best Lawyers in America 1995 - Present: Employee Benefit (ERISA) Law 
  • Listed in Who's Who in America
  • Listed in Who's Who of Emerging Leaders in America
  • Listed in Who's Who in American Law
  • Listed in Chicago Magazine as one of the "Top 100 Illinois Super Lawyers," 2009 - 2012 
  • Listed in Illinois Law & Politics, "Super Lawyers"
  • Listed as one of the "Top 50 Women Illinois Super Lawyers," as published by Law & Politics, 2006 - 2012 
  • Ranked by Chambers USA, as "America's Leading Employment Lawyers," 2011 - present
  • Ranked by Chambers USA, as “America’s Leading Business Lawyers," 2007 - 2010
  • Peer Review Rated AV in Martindale-Hubbell
    (AV®, BV® and CV® are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards and policies.)

Professional Leadership

  • National Association of Stock Plan Professionals, President, Chicago Chapter
  • American Bar Association, Chair of the Federal Securities Law Subcommittee, of the Section of Taxation Employee Benefits Committee
  • BNA Pension & Benefits Reporter, Advisory Board Member
  • Illinois State Bar Association, Employee Benefits Section Council, Former Chair
  • Chicago Bar Association, Employee Benefits Committee, Former Chair; Federal Taxation Committee, Former Chair
  • American College of Employee Benefits Council, Fellow
  • National Center for Employee Stock Ownership, Member
  • Great Lakes Area IRS TE/GE Council, Former Member  


  • Harvard Law School, J.D., 1981
  • University of Connecticut, B.A., summa cum laude, 1978

Bar Admissions

  • Illinois