Marilyn Doolittle focuses her practice in the areas of employee benefits, ERISA, and executive compensation. She has significant experience in designing, implementing, administering, and reviewing compliance of 401(k) plans, defined benefit plans, 403(b) programs, ESOPs and other retirement arrangements, for both public and private sector employers. Marilyn’s experience also includes work with executive compensation programs including statutory and nonqualified stock options, nonqualified deferred compensation plans for both taxable and tax exempt entities, and other incentive compensation arrangements. She has provided technical support and guidance to employers in connection with Internal Revenue Service (IRS) and Department of Labor (DOL) audits of employee retirement and executive compensation programs. Marilyn also has experience assisting employers with their health and other employee welfare benefit plans, including the establishment and ongoing tax compliance of VEBAs.
Marilyn is a contributor to Haynes and Boone's Practical Benefits Lawyer blog, which discusses issues and developments in the areas of employee benefits and executive compensation. She was recognized as a Texas Super Lawyer in Employee Benefits/ERISA in 2013.
Marilyn has represented clients in the following:
Assisting numerous companies in reviewing and modifying nonqualified deferred compensation plans and other compensation arrangements to comply with Internal Revenue Code §409A.
Negotiating with Internal Revenue Service in connection with executive compensation audit for a major publicly-traded corporation, allowing the company to deduct compensation in excess of Code §162(m) limitation.
Assisting a large medical joint venture purchasing a medical clinic in reviewing the clinic’s 401(k) plan for compliance with statutory requirements; developed cost-effective EPCRS correction methodology and obtained compliance statement from IRS.
Providing technical support to two large public university systems undergoing IRS audits of their §403(b) plans.
