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 35 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.
Firm Publications
News
Blog Posts
Published In
  • "Fee Litigation Hits Higher Education," published in the Daily Herald Business Ledger, Sept. 22, 2016
  • 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" and “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
  • "Federal Legal Developments" -- P2F2 Annual Conference -- October 2016
  • "Representing Governmental and Tax Exempt Employers: Ethics, Fiduciary Issues and Case Studies" -- ALI-CLE -- October 2016
  • "Update on Governmental Plan Litigation and Bankruptcy -- ALI-CLE -- October 2016
  • "DC Affinity Group" -- NAPPA Conference -- June 2016
  • "Federal Legal Developments" -- P2F2 Annual Conference -- October 2015
  • "Recent Litigation from the State Requiring Pension Reform Bills -- ALI-CLE -- September 2015
  • "Fiduciary Duty Hot Topics (Automatic Enrollment Arrangements for Defined Contribution Plans and ERISA Default Investment Rules-Model for Governmental Plans?)" -- NAPPA Conference -- June 2015
  • "Governmental Plans and Charter Schools -- IRS Notice 2015-07 -- NCTR Webinar -- February 2015
  • "Federal Legal Developments" – P2F2 Annual Conference – October 2014
  • Let's Make a Deal" – NAPPA Conference – June 2014
  • "Federal Legal Developments" – P2F2 Annual Conference – October 2013
  • "Federal Tax Updates" – SACRS Roundtable – May 15, 2013
  • "Professional Development" – Association of Public Pension Fund Auditors – May 8, 2013
  • "Federal Issues for Governmental Plans," National Council on Teacher Retirement, October 2012
  • "Federal Legal Developments," P2F2 Annual Conference, October 2012
  • "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
  • "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
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