Amy A. Null


Null, Amy A.

Amy Null has broad experience advising employers and financial industry service providers on ERISA, federal income tax law, and other rules and regulations concerning employee benefit plans.

Ms. Null counsels employers with respect to structuring and compliance aspects of retirement, health and other employee benefit plans and executive compensation programs. In addition, she works with financial services and other business clients that provide human resources and employee benefit services and products. This aspect of Ms. Null's practice utilizes her knowledge of ERISA, the tax law, and the health and welfare regulatory regimes including HIPAA and the Affordable Care Act.

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. During her government service, Ms. Null devoted substantial time to projects on cash balance pension plans, HIPAA and retirement plans of tax-exempt employers.

Honors & Awards

  • Selected by peers for inclusion in the 2015-2018 editions of the Best Lawyers in America for employee benefits (ERISA) law and tax law, and was named Boston Employee Benefits (ERISA) Law Lawyer of the Year for 2018
  • Recognized as a leader in employee benefits and executive compensation in the 2006-2017 editions of Chambers USA: America's Leading Lawyers for Business. Sources describe her as having "a lot of technical strength but can also take complex compliance concepts and make them accessible and understandable," and as "terrific, thoughtful and a great practitioner in the Boston legal community."  
  • Recommended in the 2017 edition of The Legal 500 United States in the labor and employment: employee benefits and executive compensation
  • Named a "New England Super Lawyer" (formerly "Massachusetts Super Lawyer") in the 2004, 2005, 2009, 2010 and 2011 issues of Boston Magazine

Publications & News


January 23, 2018

WilmerHale Represents HS2 Solutions in Acquiring LunaMetrics

Digital transformation agency HS2 Solutions announced that it has completed the acquisition of LunaMetrics, an award-winning analytics consultancy that specializes in using data to help businesses illuminate the bridge between marketing, user behavior and ROI.

January 12, 2018

Tax Act: New Opportunity to Defer Income from Certain Private Company Equity Grants

The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years, the income attributable to stock received upon the exercise of compensatory options or the vesting of restricted stock units (RSUs) on or after January 1, 2018.

January 12, 2018

Tax Act: Taxation of Fringe Benefits After Tax Reform

The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees.

January 12, 2018

Tax Act: Deductibility of Executive Compensation After Tax Reform

Section 162(m) of the tax code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered employee” in any single taxable year. The Tax Act makes the following changes to Section 162(m):

January 12, 2018

Tax Cuts and Jobs Act Summary

On December 22, 2017, President Trump signed sweeping tax reform legislation (H.R. 1) into law. The new law, commonly known as the Tax Cuts and Jobs Act, makes significant changes to the Internal Revenue Code that will have an impact on individuals, pass-through businesses, corporations, tax-exempt organizations, executive compensation and international taxation.

November 29, 2017

WilmerHale Represents Akamai in Acquisition of Nominum

Akamai Technologies, Inc. announced the company completed its acquisition of Nominum, a provider of DNS-based security solutions supporting many of the world's leading carriers.

September 28, 2017

WilmerHale Represents CIRCOR in $855M Acquisition of Colfax’s Fluid Handling Business from Colfax Corp.

CIRCOR International, Inc.—a leading provider of flow control solutions and other highly engineered products for markets including oil & gas, aerospace, power, process and general industrial—announced that it has signed a definitive agreement to acquire Colfax Fluid Handling (CFH) from Colfax Corporation for approximately $855 million including cash, newly issued CIRCOR shares, and the assumption of pension plan liabilities linked to the CFH business.

August 16, 2017

WilmerHale Lawyers Named Among the 2018 Best Lawyers in America®, Nine Recognized as Lawyers of the Year

Best Lawyers in America®—the oldest and most respected peer-review publication in the legal industry—recognizes 107 WilmerHale lawyers and names nine partners as Lawyers of the Year in its 24th edition.

June 27, 2017

WilmerHale Represents State Street in the Sale of its BlockCross ATS to Instinet

Longstanding client State Street is represented by a team led by Stephanie Evans that includes Livingston Miller, Mark Nylen, Byron Crowe, Nils Remole, Andre Owens, Jeremy Moorehouse, Michael Bevilacqua, Bill Caporizzo, Amy Null and Benjamin Kelsey.

June 9, 2017

The Legal 500 United States 2017 Recognizes 125 WilmerHale Lawyers Across 28 Practice Areas

The Legal 500 United States has released its 2017 rankings, recommending 125 WilmerHale lawyers—including 12 who are named to its elite “Leading Lawyers” list and two on its “Next Generation Lawyers” list—and 28 practice areas in its 11th edition.

Recent Highlights

Ms. Null's recent practice includes:

  • Leading the Human Resources representation of Thermo Fisher Scientific in its acquisition of Alfa Aesar, a cross border stock and assets transaction including business units in the United States, UK, Germany and Asia
  • Providing ERISA and employee benefits advice on the pending sale of Barclays' Wealth and Investment Management (WIM) Americas business to Stifel Financial
  • Advising a large, tax-exempt employer in connection with its pension de­-risking project
  • Obtaining favorable private letter rulings and numerous IRS-approved corrections on behalf of clients of a pension administrator in connection with the correction of systemic vendor error
  • Working with a large employer with a significant casual workforce to create a compliance strategy for ACA reporting

Professional Activities

Ms. Null is past chair of the American Bar Association Tax Section's Exempt Organization and Government Plans Subcommittee 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, including the ABA Tax Section, Employee Benefits Committee, 2012 proposals for tax simplification and reform. Ms. Null is a member of the ABA Tax Section's Employee Benefits Committee and the Boston Bar Association.


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JD, cum laude, Harvard Law School, 1991

BA, Haverford College, 1988

Bar Admissions


Government Experience

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