Amy Null is a partner in the Tax Practice. She joined the firm in 2001.
Practice
Ms. Null has broad experience advising tax-exempt and taxable employers on ERISA, federal income tax law and other rules and regulations applicable to employee benefit plans. Prior to joining the firm, Ms. Null was an attorney advisor for the US Department of the Treasury, Office of Tax Policy from 1998 to 2000, where she worked closely with representatives of the Internal Revenue Service, the Department of Labor and other regulatory agencies in developing legislative proposals and regulatory guidance applicable to employee benefit plans, including guidance specifically applicable to 403(b) plans and 457(b) plans. Ms. Null was also previously associated with Ropes & Gray.
Recent Highlights
Ms. Null's recent practice includes:
- Advising a large, tax-exempt employer in connection with its pension de-risking project
- Analyzing the effect of deferred compensation provisions on executive retirement arrangements for tax-exempt and taxable employers
- Obtaining a favorable private letter ruling in connection with correction of vendor error
- Drafting specimen 403(b) and 457(b) retirement plans for clients in the retirement services industry
Professional Activities
Ms. Null is past chair of the American Bar Association Tax Section's Subcommittee on Government Plans and past chair of the Boston Bar Association's ERISA Committee. She is a frequent national speaker on recent employee benefits issues, including as a panelist in the ALI-ABA programs on pension, profit-sharing, welfare and other compensation plans. In connection with the ABA, she has also participated in IRS agent training sessions on the audit of 403(b) plans (as a private practice representative) and has been actively involved in commenting to the IRS and Treasury on regulatory guidance. Ms. Null is a member of the ABA Tax Section's Employee Benefits Committee and the Boston Bar Association.
Honors and Awards