Amy Sheridan

Tax/Employment & Benefits

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.

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