Mary Beth works with governmental retirement and health systems compliance with federal law, fiduciary issues and plan design innovations. Recent projects include financing/designing health benefits; fiduciary audits on governance and investment practices; 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. Mary Beth advises with respect to potential federal law and fiduciary issues in these projects. We strive to be creative and constructive in these projects.
Reported and Representative Cases
She represents governmental clients in over 30 states in significant matters involving employee benefits and compliance with federal law.
She speaks and writes regularly for the National Council on Teacher Retirement, the Public Pension Financial Forum, the National Association of Public Pension Plan Attorneys.
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