Education
- LL.M. in Taxation, with distinction, 1999
Georgetown University Law Center - J. D., with honors, 1996
Golden Gate University - B.A., Rhetoric and Philosophy,1993,
Willamette University
Professional Career
- 2001 - Present
Director (Associate prior to 2005)
Trucker Huss
San Francisco, California - 1999 - 2001
Associate
Cooley Godward LLP
Palo Alto, California
Professional Licenses
and Affiliations
- Member, The State Bar of California
- Past President, Bay Area Chapter of the National Institute of Pension Administrators
- Member, American Bar Association (Contributing Author, Labor Section’s Employee Benefits Law)
- Member, Bar Association of San Francisco
- Member, Los Angeles IRS/Practitioners Benefits Conference (Past Member of Steering Committee)
- Member, Western Pension & Benefits Council
Lauded by Chambers as having “exceptional client management skills” and a “very diligent and detail-oriented” approach, Mary has two decades of experience in all aspects of employee benefits.
Currently, her main focus is assisting employers with the implementation of the Patient Protection and Affordable Care Act (ACA) and drafting executive compensation and nonqualified deferred compensation plans. She designs and drafts voluntary and involuntary severance plans. Mary assists employers with obtaining Private Letter Rulings from the IRS and she submits comments to the IRS and Department of Labor both prior to the issuance of regulations and in response to proposed guidance issued by those agencies.
Mary has extensive experience in handling benefit plans in mergers and acquisitions. Her clients include large publicly-held companies and complex multi-entity health care organizations. Mary has lectured frequently on ACA and executive compensation topics for many clients and organizations including Western Pension and Benefits Conference, the San Francisco Bar Association and the Bay Area Chapter of the National Institute of Pension Administrators. For many years she was a contributing author to the ABA Labor Section’s Employee Benefits Law, published by BNA. Mary is a Chambers rated lawyer and is listed as a 2017 and 2018 Top Rated Employee Benefits Attorney in San Francisco, CA by Super Lawyers.
RECENT PUBLICATIONS
- Proposed Regulations for Health Reimbursement Arrangements — Impact of the Trump Administration on the Affordable Care Act
- Does the Trump Administration Control the Fate of the ACA?
- Qualified Small Employer Health Reimbursement Arrangements Available for Small Employers
- EEOC Issues Final Wellness Rules Under the ADA and GINA
- Understanding How Medicare Coverage Affects HSA Eligibility to Avoid Surprise Tax Penalties
- IRS Issues New Draft Forms and Instructions for ACA-Required Reporting in 2016
- Opt-Out Payments and Health Coverage Affordability Issues
RECENT PRESENTATIONS
- ACA Repeal: Where Things Stand—And What Lies Ahead
- The Future of the Affordable Care Act (ACA) Under a Trump Presidency and GOP-Controlled Congress
- Compensation Planning for Non-Profits and Governmental Entities—Newly Issued Code Section 457(f) Proposed Regulations Offer Clarity and New Opportunities in Designing Executive Compensation
- Compensation Planning for Tax-Exempt Entities: Navigating IRC Section 457(f)
- High Deductible Health Plans (HDHPs) and Health Savings Accounts (HSAs)—How Do Those Plans Work?
- Health Care Reform Information Reporting – The Deadline for Filing Forms 1094-c and 1095-c Is Approaching. Are You Prepared?
- Wellness Programs-Overview of Laws Regulating Wellness Programs Including the Recently Issued Proposed EEOC Regulations!
- Health Care Reform Information Reporting (code Sections 6055 and 6056)–Forms and Instructions Issued!
- Reporting Obligations Under IRC 6055 & 6056
- Shared Responsibility for Employers Regarding Health Coverage-The Pay or Play Rules
