Tara Schulstad Sciscoe

Law School:
University of Michigan Law School
Graduated in 1994

Admitted to Practice:
Indiana
United States Court of Appeals for the Sixth Circuit
United States Court of Appeals for the Seventh Circuit
United States District Court - Northern District of Indiana
United States District Court - Southern District of Indiana
United States Tax Court

Mini Biography:
Tara Schulstad Sciscoe's primary area of law is employee benefits, including qualified and non-qualified retirement plans, 403(b) plans, 401(a) defined contribution and defined benefit plans, 457 eligible and ineligible plans, qualified excess benefit arrangements, health and welfare plans, defined contribution health care programs, severance plans, early retirement incentives, and phased retirement programs.

Full Biography:
Tara Schulstad Sciscoe's primary area of law is employee benefits, including qualified and non-qualified retirement plans, 403(b) plans, 401(a) defined contribution and defined benefit plans, 457 eligible and ineligible plans, qualified excess benefit arrangements, health and welfare plans, defined contribution health care programs, severance plans, early retirement incentives, and phased retirement programs. She additionally advises employers with respect to fiduciary duties, tax qualification issues, plan corrections, reporting and withholding, ERISA disclosure and reporting responsibilities, and benefit disputes, and assists both employers and executives in drafting and negotiating employment agreements and executive compensation programs.

Ms. Sciscoe works closely with public and private colleges, universities, and other educational organizations, as well as with church plans and all other types of for-profit and non-profit entities. She is an active member of the National Association of College and University Attorneys ("NACUA"), currently serving on NACUA's Committee on Membership and Member Services. She is also a member of the National Association of College and University Business Officers ("NACUBO") and the American Bar Association, Section on Taxation.

Ms. Sciscoe is a frequent writer and speaker on employee benefit issues affecting tax-exempt and governmental employers. Some of her most recent presentations include: "403(b) 5500 Data and Audit Issues," November 2009 ASPPA Annual Conference; "The Federal Stimulus Package," "Workforce Adjustments and Displacements," and "403(b) Plans: Living with the New Regulations," a three-part webinar series in April 2009 for Illinois public universities; "Achieving 403(b) Retirement Plan Compliance by December 31st," November 2008 NACUBO Tax Forum; "Big changes are happening in the 403(b) world – are you prepared?," September 2008, Sikich LLP; "Understanding the Final 403(b) Regulations," August 2008, CUPA-HR Indiana; "The Final Guide to the 403(b) Regulations," May 2008 Independent Schools Association of Central States; "Finally, the 403(b) Regulations Go Final," October 2007 Independent Colleges of Indiana; "The Numbers Game: 403(b), 409A, etc.," October 2007 Indiana Association of School Business Officials; and "The Rules Have Changed – Are your employees at risk for tax penalties?," October 2006, CACUBO Annual Conference.

Some of Ms. Sciscoe's publications include: "Compliance with the New 403(b) Regulations," Fall 2008 NACUANote; "Should I Stay or Should I Go? Early Retirement Incentive Programs," Summer 2007, NACUA pamphlet; "Take Control of Your Retirement Plan," November 2006, NACUBO Business Officer Magazine; and "Rethinking Deferred Compensation," Journal of Deferred Compensation, Aspen Publishers, Vol. 8, No. 3, Spring 2003. She also frequently authors special bulletins and electronic alerts for Ice Miller clients and friends.

Ms. Sciscoe graduated from Duke University in 1991 earning an A.B., cum laude, in psychology and political science. She earned her juris doctorate, cum laude and Order of the Coif, from the University of Michigan in 1994, where she was a contributing editor of the Michigan Law Review. Born in Indianapolis, Indiana, Ms. Sciscoe joined Ice Miller in 1994.

Services:
403(b) Plans
457 Plans
Benefit Compliance and Correction Programs
Benefit Disputes and Litigation
Church Benefit Plans
Colleges and Universities
Colleges and Universities Benefit Plans
Corporate and Business Services
Dispute Resolution/Litigation
Employee Benefits
Employment and Pension Disputes
ERISA
Executive Compensation
Fiduciary Responsibility and Audits
Health and Fringe Benefit Plans
Health Plans and Benefit Consulting
Litigation
Public Sector/Government Employee Benefit Plans
Retirement Plans
Tax

Industry Experience:
403(b) Plans
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
457 Plans
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Benefit Disputes and Litigation
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Employee Benefits
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Public Sector/Government Employee Benefit Plans
  Schools
Employment and Pension Disputes
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
ERISA
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Executive Compensation
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Fiduciary Responsibility and Audits
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Health and Fringe Benefit Plans
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Litigation
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools
Retirement Plans
  Colleges and Universities
  Governments
  Manufacturing (General)
  Schools
Tax
  Colleges and Universities
  Governments
  Manufacturing (General)
  Nonprofit
  Schools

Professional Associations:
Member of the Indiana State Bar Association
Member of the American Bar Association, Section on Taxation
Member of National Association of College and University Business Officers (NACUBO)
Member of National Association of College and University Attorneys (NACUA)

Published In:
"Compliance with the New 403(b) Regulations," NACUANote, Fall 2008.
"Should I Stay or Should I Go? Early Retirement Incentive Programs," Summer 2007, NACUA.
"Take Control of Your Retirement Plan," November, 2006, NACUBO Business Officer Magazine.
James Kemper and Tara Schulstad, "Rethinking Deferred Compensation Plans for Executives of Tax-Exempt Employers," Journal of Deferred Compensation, Aspen Publishers, Vol. 8, No. 3, Spring 2003.

Speaking Engagements:
Tara Schulstad Sciscoe and Lisa Alexander, "403(b) 5500 Data and Audit Issues," ASPPA Annual Conference, Washington, D.C., November 4, 2009.

Tara Schulstad Sciscoe and Mary Beth Braitman, three part webinar series prepared especially for Illinois colleges and universities, "The Federal Stimulus Package, Workforce Adjustments and Displacements, and 403(b) Plans: Living with the New Regulations," April 14, 21, and 28, 2009.

Tara Schulstad Sciscoe, Bob Architect and Sean Scally, "Achieving 403(b) Retirement Plan Compliance by December 31st," NACUBO Tax Forum, Chicago, IL, November 18, 2008.

Tara Schulstad Sciscoe, Karen Sanchez, and Diana Jordan, "Big changes are happening in the 403(b) world – are you prepared?," Sikich LLP, Aurora, Illinois, September 10, 2008.

Tara Schulstad Sciscoe, "Understanding the Final 403(b) Regulations," College & University Professional Association for Human Resources (CUPA-HR), State of Indiana, August 26, 2008.

Tara Schulstad Sciscoe and Wayne McClain, "Spring into Business – The Final Guide to the 403(b) Regulations," Independent Schools Association of Central States, May 2, 2008.

Tara Schulstad Sciscoe and Jim Kemper, Ice Miller, Butler University and Independent Colleges of Indiana Seminar - "Finally, the 403(b) Regulations Go Final," October 17, 2007.

Mary Beth Braitman and Tara Schulstad Sciscoe, IASBO (Indiana Association of School Business Officials) "The Numbers Game: 403(b), 409A, etc.," October, 4, 2007.

Mary Beth Braitman and Tara Schulstad Sciscoe, NIESC (Northern Indiana Educational Services Cooperative) - "403(b) Final Regulations - A Practical Guide for School Corporations," September 14, 2007.

Mary Beth Braitman and Tara Schulstad Sciscoe, ISTA (Indiana State Teachers Association) Financial Services Program Annual Conference, "Age Discrimination," April 10 - 12, 2007.

Tara Schulstad Sciscoe and Mary Beth Braitman, Marion County Superintendent's Association, "Negotiating Superintendent Contracts," January 27, 2007.

Tara Schulstad Sciscoe and Roger Fecher, CACUBO (Central Association of College and University Business Officers) Annual Conference, "The Rules Have Changed - Are your employees at risk for tax penalties?" October, 16, 2006.

Tara Schulstad Sciscoe, Terry A.M. Mumford, and Roger Fecher, OACUBO (Ohio College and University Business Officers, "The Big Picture in Human Resources," July 19, 2006.

Tara Schulstad Sciscoe and Elena Langrill, NACUA (National Association of College and University Attorneys) 2006 Annual Conference, "Employee Benefits: A Primer on How to Talk the Talk," June 28, 2006.

Tara Schulstad Sciscoe and Roger Fecher, Great Lakes Colleges Association, "Executive Compensation, The Future of Retirement Plans, and Early Retirement Incentive Plans," June 14, 2006.

Mary Beth Braitman, and Tara Schulstad Sciscoe, IASBO (Indiana Association of School Business Officials), "How to Stay Out of Trouble Part II - Common Compliance Issues in School Retirement and Retiree Benefit Programs," October 18, 2005.

Tara Sciscoe, "Employee Benefits Round-Up," Annual Conference of National Association of College and University Attorneys, June 28, 2005.

Tara Sciscoe, "Non-Qualified Deferred Compensation Plans of Colleges and Universities," Tax Institute for Colleges and Universities, May 23, 2005.

Tara Sciscoe and Mary Beth Braitman, "Supplemental Retirement and Severance Pay: how to recognize if your school - and your employees - have problems under the tax code and other federal laws," ISTA Financial Services Corporation Educational Conference, May 3, 2005.

Tara Sciscoe, "VEBAs: Where Do We Go From Here?," Indiana Association of School Business Officials, September 22, 2004.

Tara Sciscoe and Bruce Arick, "Controlling Fiduciary Exposure in a Post-Enron World," Annual Conference of National Association of College and University Business Officers, July 19, 2004.

Tara Sciscoe, "Attracting and Retaining School Administrators," South Central Indiana School Superintendents Conference, July 15, 2004.

Tara Schulstad, "Alphabet Soup: ADEA, ADA, FMLA and COBRA," Indiana Chamber of Commerce, January 29, 2002.

Tara Schulstad, "The Fundamentals of Non-discrimination Testing," Church Plan Workshop, April, 2001.

Tara Schulstad, "What is an ERISA Plan?," Indiana Chamber of Commerce, January 30, 2001.

Tara Schulstad, "ERISA Basics," Indiana Continuing Legal Education Forum, January 23, 2001.

Tara Schulstad, "Top Ten Fiduciary Failures," Risk Insurance Managers Association, Indiana division, 2000.

Tara Schulstad and Van Olson, "Non-Qualified Deferred Compensation Arrangements," National Association of Financial and Insurance Advisors, March 2, 2000.

Tara Schulstad, Tracy Mounts, and Cathy Reese, "Qualified Domestic Relations Orders," Ice Miller sponsored breakfast workshop, 2000.

Tara Schulstad, "Fiduciary Red Flags," Circle City Seminar, March 5, 1999.

Community Involvement:
Past-President and Executive Committee Member of the Board of Directors of the Social Health Association
Member of the Duke Alumni Advisory Committee for Indiana

Reported and Representative Cases:
Fairfield Mfg. Co. v. Hartman, 132 F. Supp. 2d 1142 (N.D. Ind. 2001)
Eaton v. Onan Corporation, 117 F.Supp. 2d 812 (S.D. Ind. 2000).
Marriott Mgmt. Services Corp. v. School Employees Retirement System, Nos. 96-4191, 96-4194 (6th Cir. 1998)
Reilly v. Daly, 666 N.E.2d 439 (Ind. App. Ct. 1996)