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Overview
MARIANNE ADVISES CLIENTS ON BENEFITS AND COMPENSATION MATTERS INCLUDING EXECUTIVE COMPENSATION AND COMPLIANCE ISSUES WITH REGULATORY AGENCIES.
Marianne is a Partner in Dorsey’s Benefits and Compensation practice group and past Chair of the firm’s Executive Compensation Practice Group. She assists clients in the design, formation, administration, merger and termination of employee benefit plans. She has extensive experience with qualified and non-qualified retirement plans, deferred compensation plans, severance plans and agreements, equity compensation plans and other incentive compensation arrangements. Particular areas of focus include helping non-U.S. companies design and administer compensation and benefits programs for their U.S. employees and assisting financial institutions in designing incentive compensation arrangements in line with regulatory guidance on sound incentive compensation policies. Marianne regularly advises clients on benefits and compensation matters in business acquisitions, dispositions and mergers, and she represents clients in resolving compliance issues with the IRS and other regulatory agencies.
Experience
Client Achievements
Representative Matters
Representative examples of benefits and compensation matters on which Marianne has assisted clients recently include:
- Advising large banking organizations on all aspects of employee benefits and incentive compensation arrangements
- Assisting numerous non-U.S. companies in designing equity and incentive compensation plans and employment agreements in compliance with U.S. tax laws, including IRC Section 409A
- Helping non-U.S. companies navigate complex U.S. tax and ERISA requirements with respect to full range of U.S. employee benefit programs
- Addressing U.S. tax and ERISA issues in cross border mergers and reorganizations
- Providing ERISA fiduciary training to investment committees for employer-sponsored pension and 401(k) plans
- Representing employers in DOL and IRS audits
- Helping employers in correcting retirement plan errors
- Advising clients on ERISA prohibited transactions
- Counseling clients on IRC Section 280G tax issues related to change in control golden parachute payments
News & Resources
Articles
November 07, 2022
May 7, 2020
December 07, 2018
Under New IRS Section 162(m) Guidance, Many Common Arrangements will not Retain Grandfathered Status
September 20, 2018
January 31, 2017
May 22, 2014
February 4, 2014
January 12, 2011
April 17, 2007
News & Press Mentions
June 24, 2021
June 10, 2019
August 15, 2018
June 18, 2018
August 15, 2017
August 15, 2016
June 10, 2016
August 17, 2015
June 12, 2015
August 18, 2014
July 17, 2014
June 13, 2014
Events & Speaking Engagements
August 11, 2010
Select Presentations
- "Potential Pitfalls in Equity Awards and Separation Pay", Seattle Seminar, January, 2011
- “Looking Beyond Health Care Reform: Impacts and Best Practices for Employers,” Seattle Seminar, April 2010
- "U.S. Benefits Issues in Mergers and Acquisitions", Sixth Annual Mergers and Acquisitions Conference, Calgary, Canada, December, 2009
- "SEC Disclosure Rules - Executive Compensation", Corporate Counsel Symposium, Minneapolis, November, 2006
- "IRC Section 409A and Implications for Private Companies", Utah Technology Counsel, Salt Lake City, October, 2006
- "Taxation of Deferred Compensation - What is New and What Has Changed", Western Pension and Benefits Conference, Seattle, April, 2006
- "IRC Section 409A and Implications for Incentive Compensation, Employment Agreements and Severance Plans", Society of Human Resources Professionals, Seattle, March, 2006
Industries & Practices
Healthcare & Life Sciences
Explore This Practice View client achievements related to this practice View resources related to this practiceCanada Cross-Border Transactions
Explore This Practice View client achievements related to this practice View resources related to this practiceBanking & Financial Institutions
Explore This Practice View client achievements related to this practice View resources related to this practiceFood, Beverage & Agribusiness
Explore This Practice View client achievements related to this practice View resources related to this practiceEnergy & Natural Resources
Explore This Practice View client achievements related to this practice View resources related to this practice- Banking & Financial Institutions
- Benefits & Compensation
- Canada Cross-Border Transactions
- Energy & Natural Resources
- Executive Compensation
- Food, Beverage & Agribusiness
- Healthcare & Life Sciences
- Indian & Alaska Native
- Mergers & Acquisitions
- Oil & Gas
- Sustainability
- Technology
Professional & Civic
Professional Achievements
- Member, Western Pension & Benefits Conference: 1996 to Present
- Member, American Benefit Council
- Washington State Bar Association Taxation Section: 1983-1990; 1994-Present
- Chair, Federal Tax Liaison Committee: 1996-1997
- Member, State Liaison and Administration Committee: 1988-1990
- American Bar Association
- Taxation Section: 1980-1990; 1994-Present
- Natural Resources Section, Forest Resources Committee (Vice-Chair for Timber Taxation): 1986-1987
- Advisory Board Member, University of Washington Women's Center; 1993-1997, 2001- 2010
- Past President, Washington Women in Tax
- Past President, Northwest Women's Law Center
- Trustee, Evergreen School: 1996-1999
- Trustee, Seattle Children's Museum: 1993-1996
- Member, Medical Staff Ethics Committee, Valley Medical Center: 1989-1993
- Member and Past Officer, King County Women's Political Caucus
- Charter Board Member, The Central Exchange, Kansas City, Missouri
Accolades
- Listed in Best Lawyers in America©, 2007-2023
- Named a Best Lawyers® Lawyer of the Year, Litigation – Employee Benefits (ERISA) Law, 2022
- Listed in Best Lawyers in America Employment Law Issue, 2021
- Listed as a Washington Super Lawyer, 2011, 2013-2019
- Recognized by the Puget Sound Business Journal as one of the 2010 Best Lawyers in Employee Benefits Law in the Seattle Area
