Liz Bray understands and works with clients to design, implement and ensure the compliance of employee benefit plans and executive compensation arrangements with the Internal Revenue Code, ERISA, HIPAA, COBRA, the Affordable Care Act and other federal statutes affecting such arrangements. In doing so, she routinely drafts and reviews welfare plans including group health plans, cafeteria plans and wellness plans as well as qualified pension, profit-sharing and non-qualified retirement plans. Liz uses her experience to assist clients with the tax and ERISA issues that arise in connection with mergers, acquisitions, and other corporate transactions, including the 280G parachute payment calculations. Liz also advises clients with respect to all forms of equity compensation plans, including the review of such plans for tax compliance with 409A and 162(m).
Practicing in the area of employee benefits and executive compensation allows her to find creative and practical options to problems created by complex laws and regulations.