Executive Compensation, RSUs, Section 409A, share reserves, stock More from: Alessandra Murata, Michael Bergmann , Cooley Alessandra Murata and Michael Bergmann are Partners at Cooley LLP. This post is based on their Cooley memorandum. As seasoned pilots know, a downward spiral often starts gradually, almost imperceptibly, unless you heed the early warning signs. If those signs are missed or ignored, trouble compounds.