Ms Amy Sheridan > Sullivan & Worcester LLP > Boston, United States > Lawyer Profile

Sullivan & Worcester LLP
ONE POST OFFICE SQUARE
BOSTON, MA 02109
MASSACHUSETTS
United States

Work Department

Tax/Employment & Benefits

Position

Amy concentrates her practice in the employee benefits and executive compensation area and is experienced in designing, structuring and addressing documentation and compliance issues for compensation and benefit arrangements. She has broad expertise with regulatory and tax requirements related to welfare plans (including federal health care reform and HIPAA privacy and security requirements), qualified and nonqualified retirement plans and individual retirement accounts. She designs and reviews nonqualified deferred compensation arrangements and is noted for her skill and deep knowledge of Internal Revenue Code Sections 409A, 457(f) and 457A and tax rules related to equity arrangements. She has been recognized for her work in structuring novel and creative deferred compensation, bonus and phantom equity arrangements. Amy is also experienced in analyzing ERISA prohibited transaction, fiduciary and reporting issues, and in structuring benefit plan investments to avoid application of ERISA (including through use of venture operating companies (VCOCs) and real estate operating companies (REOCs)).

Amy has worked with clients in the financial technology and blockchain, life sciences, healthcare, real estate, professional services, education, financial services, hotel and hospitality, esports and gaming, media and not-for-profit sectors and regularly advises domestic and multinational companies ranging from start-ups to public companies.

Career

Admitted to Massachusetts Bar and U.S. Tax Court

Memberships

  • Boston Bar Association, Tax Committee, At-Large Member
  • Boston Bar Association, ERISA Committee, Former Co-Chair
  • Lecturer, Boston University School of Law, Graduate Tax Program
  • Women’s Network Advisory Board, Greater Boston Chamber of Commerce, former member
  • Boston Compensation Advisory Board, former member
  • American Society of Pension Professionals & Actuaries – New England Benefits Council, Former Programming Chair
  • Women’s Leadership Program, Greater Boston Chamber of Commerce

Education

  • Boston University School of Law (LL.M.)
    • Taxation
  • Harvard Law School (J.D.)
  • Wellesley College (B.A., magna cum laude)

Lawyer Rankings

United States > Labor and employment > Employee benefits, executive compensation and retirement plans: design

Sullivan & Worcester LLP advises on a range of tax-related issues which arise from employment and benefit matters. David Guadagnoli leads the practice. Described as ‘an exceptional resource’ for clients, Guadagnoli has strong experience in advising on tax-qualified retirement plans, particularly 401(k) and 403(b) plans. Amy Sheridan focuses on regulatory and tax requirements for welfare plans. Sheridan’s recent work includes assisting household employers with tax-qualified contribution plans. Both individuals are based in Boston.