Mary Niehaus

MARY NIEHAUS represents and advises a global clientele on matters relating to employee benefits, ERISA, and executive compensation. She represents large multi-national corporations, private equity firms, international consulting and accounting firms, internet start-ups, manufacturing companies, and other employers on issues that arise in corporate transactions, restructurings, bankruptcies, governmental employee benefit plan audits, relating to employee benefit plan cybersecurity, and in the design, implementation, and administration of qualified and nonqualified retirement, welfare and fringe benefit plans.

Mary represents employers, private equity firms, and lending institutions with regard to employee benefit and executive compensation matters arising in connection with national and cross-border business transactions, such as mergers and acquisitions, divestitures, joint ventures, spinoffs, initial public offerings, restructurings, and commercial loans. She also assists plan sponsors with audits by and disputes with the U.S. Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation, and assists employers in addressing issues of multiemployer plan withdrawal liability.