Christen Sewell is an associate in the firm’s Washington, DC office, where she is a member of the firm’s Employee Benefits & Executive Compensation practice group. Her practice focuses on all aspects of employee benefits and executive compensation, including compliance with the Internal Revenue Code and ERISA. Her practice covers tax-qualified retirement plans, health and welfare plans, equity compensation and nonqualified deferred compensation plans, among other areas.
- Assisted employer sponsors of tax-qualified pension plans with correction of operational and document errors under U.S. Department of Labor and Internal Revenue Service voluntary correction programs.
- Assisted employer sponsor with complying with ERISA's rules for assigning and allocating fiduciary responsibilities among employees.
- Advised companies regarding the implications of Section 409A of the Internal Revenue Code on non-qualified deferred compensation plans and arrangements.