Vivian S. McCardell counsels clients on individual retirement accounts and annuities (IRAs) and similar products offered by financial institutions and broker-dealers, as well as qualified and nonqualified retirement plans. She helps clients address issues with nonbank custodians and trustees and other service providers. Additionally, Vivian advises clients on compliance with the US Internal Revenue Code, the US Employee Retirement Income Security Act (ERISA), and other federal and state laws that affect IRAs, and qualified and nonqualified retirement plans.