Amy N. Moore

Amy Moore is chair of Covington’s employee benefits and executive compensation practice.  She advises public and private companies and tax exempt organizations on a wide range of tax, ERISA, and employment law issues concerning all types of benefit programs. 

Ms. Moore counsels some of the world’s largest multinational companies on the design and implementation of innovative benefit strategies, including the restructuring of retirement programs to meet the needs of the modern work force; the use of surplus pension and insurance assets to provide non-traditional benefits; and the establishment of funding and security arrangements for welfare plans and executive compensation.  She represents clients in connection with pension fund investments in private equity funds, hedge funds, group trusts, and derivatives.  She also advises on benefits and compensation issues in acquisitions and divestitures, debt finance, joint ventures, and other corporate transactions. 

Ms. Moore represents companies in audits and contested agency proceedings involving benefit plans and advises clients on employee benefits issues that arise in connection with ERISA litigation and settlements.  She also counsels employers on issues of plan administration and the correction of operational problems under government-sponsored remedial programs.

Representative Matters

• Helped a Fortune 250 company restructure several complex defined benefit plans covering approximately 90,000 employees in order to implement a new enterprise-wide retirement program.
• Advised a large number of public and private companies and tax exempt organizations on the re-design of their executive and director compensation programs in response to the new deferred compensation rules in Internal Revenue Code section 409A.
• Testified on health care reform before the Subcommittee on Health, Employment, Labor and Pensions of the House Committee on Education and Labor.

Honors and Rankings

• The Best Lawyers in America, Employee Benefits (1997-2008)
• Chambers USA, Employee Benefits & Executive Compensation (2007-2008)
• Legal 500 US, Employee Benefits, Executive Compensation, and Tax - Employee Benefits (2007)
• Washington DC Super Lawyers, Employee Benefits/ERISA (2007-2008)

Publications and Speeches

• "Deferred Compensation," The ERISA Industry Committee Board of Directors' Meeting (October 2007)
• "Testimony on ERISA Preemption at the Hearing on Health Care Reform: Recommendations to Improve Coordination of Federal and State Initiatives, Subcommittee on Health, Employment, Labor and Pensions of the Committee on Education and Labor, U.S. House of Representatives," (May 2007)
• "Legal Update on Health Plan Issues," regular presentation at quarterly meetings of the ERISA Industry Committee Health Policy Committee (2005-2007)