Mary Beth Braitman

Law School
Indiana University School of Law-Indianapolis
Graduated in 1981

Professional Experience:
Mary Beth works with governmental retirement and health systems on federal tax questions, compliance with federal law, fiduciary issues and plan design innovations. Recent projects include financing/designing health benefits; fiduciary audits on governance and investment practices; innovative pick-up programs; qualified excess benefit arrangements; correction projects; and design of comprehensive compliance strategies.

In the last several years, a number of complex "change" questions have arisen, often in connection with sustainability and design projects. Ice Miller's Employee Benefits Group strives to be creative and constructive in these projects.

She is currently a member of the Advisory Board of the National Council of Teachers Retirement (NCTR), the Emeritus Board of the National Association of Public Pension Attorneys (NAPPA), the National Association of Government Defined Contribution Administrators (NAGDCA), the Indiana Municipal Lawyers Association and the American College of Employee Benefits Counsel. She is also a member of the IRS Determination Liaison Group.

Professional Associations:
Member, Indiana Municipal Lawyers Association
Member, National Association of Public Pension Attorneys Emeritus Board
Member, National Council of Teachers Retirement Corporate Advisory Committee
Member, National Association of Governmental Defined Contribution Administrators, American College of Employee Benefits Counsel, IRS Determination Letter Liaison Group

Special Certifications:
Fellow, American College of Employee Benefits Counsel, Inducted in September 2006

Awards and Recognitions:
The Best Lawyers in America Employee Benefits Law, 1989-2012
Martindale-Hubbell Bar Register of Preeminent Lawyers, 2004-2011
Who's Who of American Women, Most Recently Listed in 2010-2011
Who's Who in American Law, 2011
Indiana Super Lawyers, 2011
Who's Who in America , 2011

Published In:
Contributor, CCH Law, Explanation and Analysis, Pension Protection Act of 2006; "Update on Legal Issues Affecting Public Plans," NCTR Annual Conference, Austin, Texas, October 2006; "Current Regulatory Requirements for Employee Health Expense Accounts - HRAs and HSAs," NAGDCA, September 2006; "Guide to the Proposed 415 Regulations for Qualified Governmental Plans," NCTR Annual Conference, Tampa, Fla., October 2005; "Selected Federal Regulatory Development for Governmental Plans," NAPPA Annual Conference, June 2005; "Plan Assets - A Moving Target?" NAPPA Annual Conference, June 2004; "Advanced Tax" Workshop, NAPPA Annual Conference, San Francisco, Calif., June 2003; "Retiree Health Care Programs," Government Finance Officers Association Annual Convention, May 2003; "403(b) Plan Update;" “Governmental Plan 457 Proposed Regulations,” IRS Leadership Conference, Chicago, Ill., Oct. 24, 2002; "Governmental Plan 457 Proposed Regulations,” Public Safety Employees Pension and Benefits Conference, Palm Springs, Calif., Oct. 21-23, 2002; "Recent Regulatory Developments for Public Pension Plans,” National Council on Teacher Retirement 80th Annual Convention, Anchorage, Alaska, Oct. 7-10, 2002; "Portability Issues After EGTRRA;” “Governmental Plans Update - ALI-ABA Retirement, Deferred Compensation and Welfare Plans of Tax Exempt and Governmental Employers” and “Retirement Savings Legislation Included in Tax Relief Bill Applicable to Governmental Plans,” ALI-ABA - Washington, D.C., Sept. 11-13, 2002; “High Performance Plans – Innovations in Service Purchase, Retiree Medical, and Leave Conversion,” National Association of State Personnel Executives, August 2002 Convention

Speaking Engagements:
She is a frequent writer and speaker on public plan issues. She recently presented in the following: "Governmental Plans Tax Update," National Council on Teacher Retirement, October 2011; "Legal Perspective," American College of Bond Counsel, October 2011; "Governmental Plans Tax Update," P2F2 Annual Conference, October 2011; "Governmental Plans Tax Update," National Council on Teacher Retirement, October 2010; "Governmental Plans Health Update 2010/2011 Legal Activity," P2F2 Annual Conference, September 2010; "Governmental Plans Tax Update," P2F2 Annual Conference, September 2010, "Tax Panel, Part 1: Operational Compliance Reviews," P2F2 Annual Conference, October 2009; "Tax Panel, Part 2: IRS Compliance Update," P2F2 Annual Conference, October 2009; "Legal Update for Governmental Plans," National Council on Teacher Retirement, October 2009; "Update on PPA Provisions Affecting Distributions from Governmental Plans," ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans for Tax-Exempt and Governmental Employers, Sept. 11, 2009; "Governmental Plans and IRS Compliance," P2F2 Conference, October 2008; "Update on Legal Issues Affecting Public Plans," National Council on Teacher Retirement, October 2008; "Revenue, Expenses, and Disclosure," National Association of Government Defined Contribution Administrators, September 2008; Moderated at the National Association of Public Pension Attorneys Conference, June 2008; "Compliance Countdown for 403(b) and Governmental 457(b) Plans," Great Lakes Benefits Conference, April 2008; "Implementing a Domestic Partner Benefits Policy," 2007 Winter Edition Human Resources 2008, Answers to Your Top 25 Question; "Legislative/Regulatory Developments In The Public Sector," 53rd Annual Employee Benefits Conference (International Foundation of Employee Benefit Plans), November 2007; "Developing An Approach To Funding Retiree Health Benefits: One Size Does Not Fit All," National Education Association Retirement Benefits Forum, November 2007; "Governmental Plans Legal Update – Selected Regulatory Developments," National Council on Teacher Retirement, October 2007; "Current Regulatory Overview – GASB Standards 43/45 – Funding for Retiree Health Care" – National Association of Government Defined Contribution Administrators, September 2007; "Pension Protection Act of 2006 Workshop," Municipal Law XXIV, June 21, 2007; "Current Benefit Issues," Panel, NAPPA Annual Conference, June 2007; "GASB Statement 45," Public Employee Forum (NCPERS, International Association of Fire Fighters and American Federation of Teachers), Washington, D.C., February 7, 2007; "Update on Legal Issues Affecting Public Plans," National Council on Teacher Retirement, Austin, Texas, October 2006; "Current Regulatory Requirements for Employee Health Expense Accounts – HRAs and HSAs," National Association of Government Defined Contribution Administrators, September 2006; "Federal Regulatory Update," NCTR Annual Conference, October 2005; "Selected Federal Regulatory Developments for Governmental Plans," NAPPA Annual Conference, June 2005; "Plan Assets - A Moving Target?," NAPPA Annual Conference, June 2004; "Advanced Tax Workshop," NAPPA Annual Conference, June 2003; "The Changing Landscape of the Way We View Retirement – Early Retirement Incentives," NAPPA Annual Conference, June 2003; “403(b) Plan Update,” and “Governmental Plan 457 Proposed Regulations,” IRS Leadership Conference, Chicago, Ill., October 24, 2002; “Governmental Plan 457 Proposed Regulations,” Public Safety Employees Pension and Benefits Conference, Palm Springs, Cal., Oct. 21-23, 2002; “Recent Regulatory Developments for Public Pension Plans,” National Council on Teacher Retirement 80th Annual Convention, Anchorage, Alaska, Oct. 7-10, 2002; "Portability Issues After EGTRRA,” “Governmental Plans Update - ALI-ABA Retirement, Deferred Compensation and Welfare Plans of Tax Exempt and Governmental Employers,” and “Retirement Savings Legislation Included in Tax Relief Bill Applicable to Governmental Plans,” ALI-ABA, Washington, D.C., Sept. 11-13, 2002; “High Performance Plans – Innovations in Service Purchase, Retiree Medical, and Leave Conversion," National Association of State Personnel Executives, August 2002 Convention

Internal Committees:
Co-Chair, Ice Miller's Employee Benefits Group

Services:

close window