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 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

Next Steps for Making Collective Investment Trusts Available to More Retirement Plans

Collective investment trusts (“CITs”) have become an increasingly popular choice for 401(k) plan investment menus over the past decade, consistent with a trend toward lower-cost investment options that has been driven, in part, by...

Matter

Defined Contribution Plans Investment Menu Harmonization

We advised a major Massachusetts health system regarding the harmonization and rationalization of more than two dozen defined contribution plans with participant-directed investments, which were the combined legacy of several mergers by which the...

Blog

When Cash is not King: Holiday Gifts as “De Minimis” Fringe Benefits

To celebrate the holiday season, this post highlights the tax consequences of employer-sponsored holiday perks such as gift cards, turkeys, hams and gift baskets. Under the current tax rules, employers may give infrequent low...

Publication/Podcast

Amending Your Retirement Plans this Year for SECURE Act and CARES Act Changes

This post was updated on September 29, 2022. On August 3, 2022, the IRS extended the deadline for retirement plan sponsors to adopt amendments necessary to comply with the Setting Every Community Up for...

Blog

401(k) Plan Matching Contributions: To True Up or Not True Up?

As a matter of plan design, for purposes of matching contributions some 401(k) plans provide that a participant’s compensation for the entire plan year is taken into account (regardless of whether the participant makes...

Blog

IRS Guidance Expands Access to ACA Premium Tax Credit, Allows Cafeteria Plan Sponsors to Permit Employees to Revoke Family Coverage Mid-year

Final Regulations under Section 36B of the Internal Revenue Code On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B relating to eligibility for the Affordable Care Act’s...

News

77 Verrill Attorneys Recognized by Best Lawyers® 2023, Including Six Named Lawyers of the Year

News

39 Verrill Attorneys Named 2022 Super Lawyers and Rising Stars

Blog

Pension-Linked Emergency Savings Accounts: Something Old, Something New, Something Borrowed, Something Forthcoming

Following the initial flurry of publications summarizing the retirement plan enhancements under the SECURE 2.0 Act of 2022 (“SECURE 2.0”), this post takes a deeper dive into one of those enhancements: the optional “pension-linked...

Blog

A Last-Minute Gift – Prescription Drug Reporting Grace Period and Good Faith Relief

In a move akin to last-minute gift-giving, the Departments of Labor, Health and Human Services, and the Treasury (the “Departments”) released FAQ 56 on December 23, 2022, which provides relief regarding the Prescription Drug...

Contact Verrill at (855) 307 0700