Katrina M. Clingerman

Undergraduate School
Bachelor of Arts, DePauw University
Graduated in 1993

Law School
Indiana University School of Law-Indianapolis
Graduated in 1999

Professional Experience:
Katrina Clingerman practices in the area of employee benefits law, with a focus on state and local governmental employers.

She works with governmental employers and retirement plans across the country, consulting on a variety of pension and health benefit matters and assisting with federal tax questions, compliance with federal law, and plan design issues. Recent projects include plan amendments to implement benefit changes and analysis of benefit protection issues, the financing and design of retiree health benefits, establishment and operation of a qualified excess benefit arrangement, analysis of the applicability of various foreign investment reporting requirements, establishment of a group trust and expansions of existing group trusts to include 115 trusts, comprehensive compliance review, design of compliance strategies, taxation of disability benefits, and taxation of domestic partner and same-gender spouse health benefits. Clingerman has assisted in seeking determination letters for a number of qualified governmental retirement plans having features such as hybrid structures, DROPs, 401(h) accounts and 13th checks. In addition, she has worked on a variety of Internal Revenue Service private letter rulings on behalf of public retirement systems on topics including 457(b) plans, qualified excess benefit arrangements, retiree health trusts and taxation issues. Furthermore, Clingerman has assisted qualified plans and governmental employers with correction projects to resolve concerns regarding the structure and funding of retiree health benefits, implementation of 415(b) limitations, compliance with the 401(a)(9) required minimum distribution requirements, rollovers, the 401(a)(17) compensation limits and employment tax issues.

Prior to joining the Employee Benefits Group, Clingerman was a member of the Ice Miller Tax Group and concentrated her practice on corporate and tax issues affecting nonprofit and tax-exempt entities with matters ranging from incorporation and application for tax-exemption to ongoing management and compliance issues. She has written articles and spoken on a variety of tax issues relating to exempt organizations, including advising tax-exempt organizations and their governing bodies regarding the federal and state tax implications of their activities. Most recently, Clingerman has assisted pension plans with the establishment of 501(c)(3) research organizations and 501(c)(25) title-holding organizations.

Clingerman is originally from Indianapolis, Ind. She received her Bachelor of Arts, summa cum laude, in 1993 from DePauw University where she was a member of Phi Beta Kappa. In 1999, Clingerman earned her juris doctorate, cum laude, from Indiana University School of Law-Indianapolis. While attending law school, she received the Forrest E. Jump Scholar Award and served as note development editor for the Indiana Law Review.

Clingerman joined Ice Miller in April 1999. She is admitted to practice law in the state of Indiana. She is active in the Indianapolis Bar Association, where she completed the Bar Leader Series.

Professional Associations:
Member, Indianapolis Bar Association
Member, American Bar Association
Chair, Tax Section Executive Committee, Indianapolis Bar Association

Awards and Recognitions:
Forrest E. Jump Scholar Award, Indiana University School of Law-Indianapolis

Published In:
"What is a Hybrid Plan and Why do Tax Lawyers Care?" National Association of State Retirement Administrators Annual Conference, August 2011
"Implementing a Domestic Partner Benefits Policy," Human Resources 2008 Answers to Your Top 25 Questions, Thompson Publishing Group
"Pension Protection Act of 2006 Summary of Certain Provisions Affecting Governmental Plans," National Council on Teacher Retirement, October 2006

Speaking Engagements:
Clingerman has spoken on a variety of tax issues. Examples of recent presentations and involvement as a panelist include:
"Top IRS Issues for Public Pension Funds," Illinois Public Pension Fund Association - Midwest Pension Conference, October 2011
Basic Tax Issues, National Association of Public Pension Attorneys Legal Education Conference, June 2011
"IRS Rules and Regulations Trustees Should Know," National Conference on Public Employee Retirement Systems - Trust Education Seminar, May 2011
IRS Issues, Illinois Public Pension Fund Association Midwest Pension Conference, October 2010
"The World as You Know it is Ending," National Association of State Retirement Administrators, August 2010
Illinois Pension Reform Panel, Illinois Public Finance Conference, June 2008
Tax Qualification and PPA Issues, NCPERS Annual Conference, May 2007
Pension Protection Act – Revisited, IFEBP Benefits Conference for Public Employees, March 2007
Current Hot Topics , ICC Employee Benefits Conference, January 2005

Services:

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