Mary Niehaus

Practice Areas

MARY NIEHAUS is a partner in the Chicago office and represents and advises a global clientele in all matters relating to employee benefits, ERISA and executive compensation. She primarily 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, 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 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 disputes with and audits by the U.S. Department of Labor, the Internal Revenue Service and the Pension Benefit Guaranty Corporation. Mary has significant experience assisting clients in addressing issues of multiemployer plan withdrawal liability. In addition, Mary has an extensive practice regarding all types of compensation arrangements, including 401(k) plans, multiemployer plans, pension plans, cafeteria plans and supplemental executive retirement plans. She also has a wide range of experience addressing issues of employee benefit plan cybersecurity.