REPRESENTATIVE EXPERIENCE
Representative matters illustrating Carol’s extensive experience include the following:
- Representing a Fortune 100 company in resolving a more than $400 million pension audit dispute with the IRS.
- Assisting a number of Fortune 25 to Fortune 200 companies, as well as tax-exempt organizations, in redesigning and restating their officer and other nonqualified deferred compensation plans, including foreign plans, for compliance with Internal Revenue Code Section 409A, as well as Section 162(m) performance-based compensation requirements.
- Advising a 7,000-employee corporation on all aspects of health and welfare plan compliance.
- Advising with respect to employee benefits aspects of numerous corporate transactions, reductions in force and early retirement windows.
- Assisting clients with compliance reviews of qualified retirement plans and use of IRS correction programs.
PROFESSIONAL HONORS AND AWARDS
- 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 (2009-2013)
- Fellow, American College of Employee Benefits Counsel
- Selected for inclusion in Washington, D.C., Super Lawyers® in the area of Employee Benefits/ERISA and Tax (2009-2012)
PROFESSIONAL AND COMMUNITY INVOLVEMENT
- Member, American Bar Association
- Former Chair, Employee Benefits and Executive Compensation Committee, Section of Business Law, American Bar Association (1997-2001)
- Former Chair, Joint Committee on Employee Benefits, American Bar Association (2001-2002)
- President and Chairman of the Board, Gifts for the Homeless Inc.
RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
- Co-author, “New Tax Guidance on Use of Annuities in Retirement Plans,” Employee Benefit Plan Review (May 2012)
- Co-author, “How To Buy Health Coverage In An Insurance Exchange,” Employment Law360 (September 9, 2011)
- Co-author, “Notice Offers Relief From Compensation Deduction Limit for Some Health Insurers,” BNA Tax Management (March 28, 2011)
- Co-author, “First 100 days and labor law,” Daily Report (May 1, 2009)
- Author, “Health and Welfare and Other Employee Benefits,” Corporate Controller’s Manual (2nd & 3rd editions)
- Co-chair, ABA Joint Committee on Employee Benefits (JCEB), National Institute on Health and Welfare Plans since 2007
- Speaker, “Countdown to Compliance: What the Supreme Court Ruling on Health Reform Means for Health Plans,” Sutherland Quick Call (July 9, 2012)
- Speaker, “Latest and Greatest in the Federal Tax Arena,” TEI New York Chapter Meeting (September 27, 2011)
- Speaker, Sutherland Webinar: “What's Next in Employment Agreements” (June 8, 2011)
- Speaker, “401(k) Fiduciary Compliance: What Plan Sponsors Need to Know,” BNA LegalEdge Live Conference (April 23, 2008)
- Speaker, “Making Your Plan Documents Work for You and Not Against You,” Health and Welfare Benefit Plans Responding to Change (October 15-16, 2007)
- Speaker, “The Final 409A Regulations and Employment Agreements,” American Bar Association, Joint Fall Meeting of Taxation and Real Property, Trust and Estate Law Sections (September 29, 2007)
- Speaker, “Drafting Employment Agreements After 409A,” American Bar Association, Annual Meeting, Section of Business Law (August 13, 2007)
- Speaker, “The Latest Twist on 409A,” American Bar Association Midyear Tax Section Meeting (January 19, 2007)
