John Martini serves as the managing partner of Polsinelli’s Philadelphia office and focuses his practice on executive compensation, corporate governance and employee benefits.

Executive Compensation and Benefits – John frequently represents public companies, private equity firms and management teams in connection with all phases of the employment relationship. He assists employers and executives in assessing the market value and market terms of management compensation arrangements while ensuring that those arrangements are delivered under a beneficial tax structure. He also handles high-profile investigations, complex pay equity and disparate impact matters, as well as administrative-related employee benefits matters.

Corporate Governance – He has been at the forefront of advising both management and board members with regard to evolving shareholder and stakeholder expectations for Environmental, Social and Governance (ESG) compliance. John’s experience in this area extends to proxy advisory services (including ISS and MSCI) ESG criteria, institutional shareholder standards and various uniform disclosure standards, including Task Force on Climate-Related Financial Disclosures (TFCD) and Sustainability Accounting Standards Board voluntary disclosures (SASB).

Industry and Geographic Focus – John is well versed in matters related to the financial services, life sciences, energy, manufacturing and retail industries and across a range of geographical jurisdictions throughout the United States, Puerto Rico, Latin America, Europe and China.

Education

  • Villanova University Charles Widger School of Law (J.D.)
    • Villanova Law Review, Associate Editor
  • Grove City College (B.S.)

    Bar Admission

    • Pennsylvania

    Recognition

    • Recognized as a Stellar Performance Lawyer by Thomson Reuters, 2026
    • Selected for inclusion in Best Lawyers in America® for Employee Benefits (ERISA) Law, 2025-2026
    • Ranked in Chambers USA: America's Leading Lawyers for Business, Band 1, Employee Benefits & Compensation, 2006-2025
    • Ranked in The Legal 500 USA, Employee Benefits, Executive Compensation and Retirement Plans: Transactional, 2020-2022; Tax – U.S. Taxes: Non-Contentious, 2023
    • The Business Journals' 2019 Influencers: Law Professional Affiliations
    Publications
    New Year, New Dependent Care FSA Limits: Don’t Forget to Amend Your Plan!
    Key Takeaways The One Big Beautiful Bill Act allows employers to raise the dependent care FSA exclusion limit starting Jan. 1, 2026. This is the first time since 1986 and offers meaningful additional tax savings for employees. Employers must amend plan documents to implement the higher limit. Without a formal update, plans will not be able to offer the increased contribution cap in 2026. Plan amendments must be executed by Dec. 31, 2025 to adopt the new limit. Plan sponsors should complete written amendments and follow the appropriate governance process before year end. The One Big Beautiful Bill Act (OBBB) allows employers to increase the maximum annual exclusion limit for dependent care flexible spending accounts (DCFSAs) beginning Jan. 1, 2026 – the first
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    A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill
    On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new restrictions on premium tax credit eligibility – changes that may reduce the risk of triggering an employer shared responsibility penalty under the Affordable Care Act (ACA). While the OBBB does not change the tax incentives for retirement savings, nor does it cap the exclusion amount for employer-sponsored health insurance, it introduces several developments worth employer attention. A summary of key provisions follows. HSAs Extension of Telehealth Safe Harbor for HSA Participants. The OBBB permanently extends the COVID-era safe harbor allowing coverage of telehealth and other remote care services
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