Maureen O'Brien

Maureen O'Brien advises clients on a broad range of employee benefits matters, including qualified plan design, welfare plan design, employee benefit plan compliance issues, fiduciary matters, multi-employer pension plan issues and nonqualified deferred compensation plans. Read Maureen O'Brien's full bio.

Firm/Organization: McDermott Will & Emery

Blogs: Corporate Deal Source, Employee Benefits Blog, Tax Controversy 360

Latest Articles

Employee Benefits Blog

Piling On: Corporations Support the New York Times in Multiemployer Pension Calculation Dispute

By Diane Morgenthaler, Maureen O'Brien, Richard J. Pearl & Erin Steele on February 19, 2019

Several large employers are disputing how much money the New York Times owes a union multiemployer pension fund. Recently, six companies—including US Foods Inc. and United Natural Foods Inc.—filed an amicus brief supporting the New York Times in its case before the US Court of Appeals for the Second Circuit. Ruprecht Co., an Illinois meat processor, also filed its own brief in support of the New York Times. Under the Employer Retirement Income Security Act…

Employee Benefits Blog

Worker Classification: Complications Beyond the Front Page

By Ellen M. Bronchetti, Ron Holland, Maureen O'Brien, Maria C. Rodriguez & Erin Turley on February 7, 2019

When California’s Dynamex decision rolled out the “ABC test”, it placed the burden on the employer to prove independent contractor (IC) status. In a presentation at the Employment and Employee Benefits Forum in California, McDermott’s lawyers discussed the implications of Dynamex, as it applies to various types of employers as well as those using staffing companies. Additionally, they cover Dynamex’s impact on worker classification and employee benefits plans, particularly under ERISA. Lastly, they provide best…

Tax Controversy 360

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

By Andrew Liazos, Maureen O'Brien, William R. Pomierski & Joseph K. Urwitz on August 27, 2018

On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code. Overall, Notice 2018-68 strictly interprets the Section 162(m) grandfathering rule under the Tax Cuts and Jobs Act. Public companies and other issuers subject to these deduction limitations will want to closely consider this guidance in connection with filing upcoming periodic reports with securities regulators. Further action to support existing tax positions or adjustments to…

Employee Benefits Blog

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

By Andrew Liazos, Maureen O'Brien, William R. Pomierski & Joseph K. Urwitz on August 23, 2018

Employee Benefits Blog

Navigating the Challenges of Cross-Border M&A Transactions

By Maureen O'Brien & Anthony A. Bongiorno on May 8, 2018

Last month, Alexander Lee and Maureen O’Brien joined with Rob Wellner from Velocity Global to discuss the tax and employee benefits complications that arise in cross-border transactions. Key points discussed: Complex tax structures must be considered and understood Transfers of employment may be governed by different statutes in each affected jurisdiction Purchasers may not be ready to provide employment, payroll and benefits on the closing date without significant pre-closing work View full presentation.…

Employee Benefits Blog

LIVE WEBINAR | Employee Benefits and Employment Integration: How to Handle Transactions Without Losing Your Workforce

By Kristin E. Michaels, Maureen O'Brien & Judith Wethall on March 22, 2018

Avoid the culture wars and legal issues post-transaction. Join our lawyers Kristin E. Michaels, Maureen O’Brien and moderator Judith Wethall for a discussion of how to best integrate employees and employee benefit plans after a transaction. Register Today.…

Employee Benefits Blog

Webinar: Navigating the Challenges of Cross-Border M&A Transactions

By Maureen O'Brien & Anthony A. Bongiorno on March 19, 2018

Join us Wednesday, March 21 at 1:00 pm (EDT) for an in-depth webinar on navigating cross-border mergers and acquisitions. Partners Alexander Lee and Maureen O’Brien along with Rob Wellner from Velocity Global will be presenting the unique tax, employment, benefits and executive compensation issues that arise during and after a global transaction. With these insights, participants will learn how to manage challenges associated with M&A activities and implement new solutions that streamline the process. Register …

Employee Benefits Blog

The Budget Act Makes Some Surprising Changes to Benefit Plans

By Jacob Mattinson, Sarah L. Engle & Maureen O'Brien on March 6, 2018

On February 9, 2018, President Trump signed a bipartisan budget deal into law, effectively extending federal funding through March 23, 2018. The act includes multiple provisions affecting employee benefit plans, including relaxed hardship withdrawal rules and relief for individuals affected by the California wildfires. Continue Reading.…

Employee Benefits Blog

Going Up but Never Down | 2018 ERISA Penalties

By Diane Morgenthaler, Maureen O'Brien & Rick Stepanovic on February 15, 2018

The Department of Labor announced increased penalties for employee benefit plans under ERISA. The increases generally apply to penalties that involve employee benefit reporting and disclosure failings if the penalty is assessed after January 2, 2018, and if the violation occurred after November 2, 2015. We’ve compiled a resource outlining the ERISA penalty amounts assessed for violations on or before January 2, 2018, and those amounts assessed after January 2. Continue Reading.…

Employee Benefits Blog

Treasury Issues New Guidelines on Searching for Missing Retirement Plan Participants

By Jeffrey Holdvogt, Rick Stepanovic & Maureen O'Brien on November 28, 2017

The US Department of the Treasury recently issued guidance that retirement plan sponsors should consider as part of their obligation to take reasonable steps to locate missing participants. Specifically, the Treasury issued a memorandum which sets forth guidelines that prohibit auditors from challenging qualified plans as failing to satisfy the required minimum distribution standards under Internal Revenue Code (IRC) Section 401(a)(9) if the plan has fulfilled all of the following with respect to participants that…

Maureen O'Brien

Piling On: Corporations Support the New York Times in Multiemployer Pension Calculation Dispute

Worker Classification: Complications Beyond the Front Page

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

Navigating the Challenges of Cross-Border M&A Transactions

LIVE WEBINAR | Employee Benefits and Employment Integration: How to Handle Transactions Without Losing Your Workforce

Webinar: Navigating the Challenges of Cross-Border M&A Transactions

The Budget Act Makes Some Surprising Changes to Benefit Plans

Going Up but Never Down | 2018 ERISA Penalties

Treasury Issues New Guidelines on Searching for Missing Retirement Plan Participants

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