Overview
Michelle McCarthy advises clients of all types – from tax-exempt organizations to Fortune 100 companies – regarding every facet of employee benefits law, including the design, structure, implementation, regulatory compliance, administration and termination of all types of retirement, executive compensation and health and welfare benefit plans. Michelle advises clients from a variety of different industries on compliance with the applicable state and federal requirements governing employee benefits and compensation arrangements. Her broad experience in the employee benefits area includes, among other things, the representation of clients in collective bargaining, litigation, restructuring, as well as mergers and acquisitions.
Michelle has had a strong focus on multiemployer plans throughout her career, advising boards of trustees on multiemployer plan governance, administration and compliance issues. She also advises contributing employers regarding their participation in multiemployer health and pension plans and provides corporate transaction support on multiemployer plan issues, including potential withdrawal liability.
Specific to qualified retirement plans, Michelle’s work with clients includes both defined contribution and defined benefit plans, including cash balance plans. She has represented numerous clients in matters involving the Internal Revenue Service (IRS), US Department of Labor (DOL) and Pension Benefit Guaranty Corporation (PBGC) – including issues related to IRS and DOL voluntary correction programs, IRS private letter rulings and PBGC issues involving ERISA Section 4062(e).
Michelle also counsels clients on all aspects of health and welfare plans, working with clients to comply with the complicated and ever-changing requirements under the IRC, ERISA, ACA, COBRA, HIPAA, MHPAEA, GINA and state and local laws.
Michelle also guides clients on matters pertaining to the design, taxation and accounting of cash-based and equity incentive plans, nonqualified deferred compensation, trends in compensation practices and tax-efficient pay strategies.
Insights
Publications
Speaking Engagements
News
Podcasts
Organizations
Community & Professional
State Bar of California, Compensation and Benefits Committee, Chair
Taxation Section, American Bar Association, Member
Women's Lawyers Association of Los Angeles, Member
Free Arts for Abused Children, Director
Honors
Honors & Recognitions
Recognized in Best Lawyers in America, Employee Benefits (ERISA) Law, Los Angeles, 2020
Practices
Education
- University of California, Riverside, B.A., 1995, cum laude
- University of San Diego School of Law, LLM, 1999
- University of San Diego, J.D., 1998
Admissions
- California