Biography

General counsel and human resources professionals at corporations and nonprofit organizations turn to Suzanne with their most challenging questions on benefits and compensation plans; they know Suzanne takes the time to understand each client's particular benefits culture in order to provide the best solutions within the framework of legal compliance.

Suzanne focuses on the operation of employee and executive post-employment benefits, such as retirement and deferred compensation plans, and the fiduciary governance of ERISA plans. For global and national business organizations, as well as tax-exempt educational, health care, and other institutions in the New England region and beyond, Suzanne guides employers in legal compliance and best practices for the operation and oversight of these plans and their assets.

Building relationships of confidence and trust with each client by combining her knowledge and experience with personal contact and timely responses is one of Suzanne's principal values. Her advice on designing, structuring, and implementing benefit and compensation plans has helped support her clients as they have grown over the years from regional companies to national and international players.

Suzanne serves as Chair of the firm's Employee Benefits and Executive Compensation Group and previously worked in public interest and private practices in Washington, D.C. Suzanne has experience in all aspects of ERISA and employee benefits law, including:

  • Qualified and nonqualified retirement plans
  • Health and welfare plans
  • Benefit plans in mergers and acquisitions
  • Fringe benefits
  • Equity, incentive, and other executive compensation arrangements

Suzanne is a regular contributor to the firm's employee benefits and executive compensation blog, Benefits Law Update.

Services/Industries

Education

  • Yale Law School  (J.D.)
  • Duke University  (A.B., summa cum laude)
    • Phi Beta Kappa

Bar Admissions

  • Washington, D.C.
  • Maine

Honors

  • AV® rated by Martindale-Hubbell
  • Recognized in Chambers USA: America's Leading Lawyers for Business under Employee Benefits & Executive Compensation
  • Recognized by Best Lawyers® as the 2013 Employee Benefits (ERISA) Law "Lawyer of the Year" in Portland, Maine
  • Listed in The Best Lawyers in America© for Employee Benefits (ERISA) Law in Portland, Maine
  • Selected by peers for inclusion in New England Super Lawyers© under Employee Benefits

To learn more about third-party ratings and rankings, and the selection processes used for inclusion, click here.

Firm Highlights

Blog

Proposed Regulations Clarify Application of Excise Tax under Code Section 4960

Proposed Regulations published by the Treasury Department last month provide helpful clarifications regarding the application of the excise tax under Section 4960 of the Internal Revenue Code of 1986, as amended (the “Code”). The...

Blog

Allocation of Medical Loss Ratio Rebates and Premium Refunds

One consequence of the current COVID-19 crisis for group health plans has been the significant reduction in employee preventive care and elective medical procedures as people shelter in place and socially distance. When group...

Blog

IRS Allows Tax-Advantaged Leave Donation to COVID-19 Relief Organizations

Under new guidance, the IRS will give favorable tax treatment to employees who donate leave to COVID-19 relief organizations. In IRS Notice 2020-46 , the agency announced that employees who donate paid leave for...

Blog

IRS Issues New Guidance on CARES Act Retirement Plan Distributions and Loans

The IRS recently issued Notice 2020-50 , which expands relief provided for retirement plan distributions and loans under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Distributions Under the CARES Act, a...

Publication/Podcast

The SECURE Act

Click here to view as a PDF. The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) is the most far reaching new law affecting retirement benefits in more than...

Blog

DOL Proposed Regulation Highlights the Risks of ESG Investing for ERISA Fiduciaries

On June 23, 2020, the U.S. Department of Labor (“DOL”) issued a proposed regulation outlining the duties of an ERISA fiduciary when considering an investment that incorporates environmental, social, and corporate governance (“ESG”) factors...

Publication/Podcast

December 2019 Client Advisory

Click here to view as a PDF. This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments...

News

Nearly 80 Verrill Attorneys Recognized by Best Lawyers® 2021, Including a Dozen Named Lawyers of the Year

(August 24, 2020) – Nearly 80 Verrill attorneys were recognized as "Best Lawyers" by Best Lawyers® 2021 , including 12 attorneys named “Lawyer of the Year,” a distinguished recognition for only a single lawyer...

News

38 Verrill Attorneys, Across Four Offices, Recognized in 2020 Chambers & Partners Guide

(April 27, 2020) – Verrill has been rated as a Leading Firm in a total of ten categories and subcategories as evaluated by London-based Chambers & Partners , one of the world's most respected...

Blog

A Chronology of COVID-19 Relief for ERISA Plans

This chronology traces the major ongoing relief provided by legislation, regulatory action, and other agency guidance to assist ERISA plan participants, fiduciaries, and sponsors during the ongoing COVID-19 pandemic through August 10, 2020. Superseded...