Carol Weiser helps companies design and operate workable employee benefits and executive compensation packages that meet the complex standards of multiple regulatory regimes, including compliance with the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA), as well as the Securities and Exchange Commission executive compensation disclosure rules. She also represents clients in audits and disputes with the Internal Revenue Service.
With more than 25 years of experience in employee benefits, Carol regularly advises clients on a variety of employee benefits plans, including qualified retirement plans, executive compensation and non-qualified deferred compensation arrangements, welfare benefit plans, fringe benefits, employment agreements, tax sheltered annuities, individual retirement accounts and cafeteria plans.
Carol works extensively in the increasingly regulated area of executive compensation, and she has successfully lobbied for the development of certain more flexible rules under Section 409A of the Internal Revenue Code. She also counsels clients concerning compliance and other aspects of the operation of employee plans, such as taxation of distributions, nondiscrimination requirements, prohibited transactions and early retirement windows.
Sutherland advises multiple Fortune 500 companies on health and welfare plans' compliance.
Sutherland advises Fortune 500 companies on compliance with the requirements under the Internal Revenue Code and ERISA with respect to their health and welfare plans. This includes health savings accounts and reimbursement arrangements, flexible spending accounts and other section 125 plan arrangements.
Sutherland advises one of the world's largest food and snack manufacturing companies on post-acquisition benefits and compensation matters.
Sutherland advised the buyer on certain integration issues relating to employee benefits and executive compensation matters (including golden parachute and related issues), following the $15-plus billion acquisition of an international snack food manufacturer.
Sutherland assists clients with early retirement windows and reduction-in-force programs.
We help clients develop, design and document early retirement windows and reduction-in-force programs in retirement plans and severance arrangements. This counsel includes analysis of qualified plan nondiscrimination issues and obtaining waivers under ADEA.
Awards and Rankings
Recognized by The Legal 500 United States in the area of tax: employee benefits and executive compensation (2011)
Named to The Best Lawyers in America in the area of employee benefits (ERISA) law (2009-2014)
Fellow, American College of Employee Benefits Counsel
Co-chair, ABA Joint Committee on Employee Benefits (JCEB), National Institute on Health and Welfare Plans (2007-2013)
Steering Committee, International Pension and Employee Benefits Lawyers Association (2011-2013)
Former Chair, Employee Benefits and Executive Compensation Committee, Business Law Section, American Bar Association (1997-2001)
Former Chair, Joint Committee on Employee Benefits, American Bar Association (2001-2002)
Member of the Board, Gifts for the Homeless Inc.