Mary I. Bresnan is an associate in the Tax Department, practicing in the fields of employee benefits and executive compensation law.
In the employee benefits area, Mary has experience advising a wide array of clients in the design, drafting, implementation and ongoing qualification of qualified plans, with a focus on 401(k), cash-balance and defined benefit plans, as well as 403(b) plans, cafeteria plans, flexible spending account programs, health savings accounts and severance plans. She also has experience advising clients with respect to benefit plan compliance issues, including drafting submissions to the Internal Revenue Service pursuant to the Employee Plans Compliance Resolution Systems regarding a variety of operational and plan document failures.
In the executive compensation area, Mary has been involved in the representation of both employers and senior executives in connection with the negotiation and drafting of equity plans and awards, employment agreements, severance agreements and other compensation arrangements, including compliance with Section 409A.
Mary also has experience analyzing the employee benefits and executive compensation issues related to purchases, sales, mergers, joint ventures and other forms of business combinations.