Brenna Clark focuses her practice on a range of employee benefits and compensation matters. She advises clients with respect to the design, implementation and compliance of qualified and nonqualified retirement plans, executive compensation arrangements, fringe benefits and other benefit programs. Ms. Clark also provides employee benefits advice in corporate transactions.
Prior to joining Eversheds Sutherland (US), Brenna served as an employee benefits and executive compensation attorney with law firms in Atlanta and Chicago.
Client Tools
•409A Law
Selected Experience
Represented Southwire, North America’s largest wire and cable producer, in its acquisition of assets from DCN Cables, LLC.
Represented Southwire in the acquisition of a $75 million cable manufacturing facility from ABB Inc. in Huntersville, North Carolina.
Awards and Rankings
Recognized by The Legal 500 United States in the area of tax: employee benefits and executive compensation (2018-2019) and US taxes: non-contentious (2019)
Multimedia
Legal and HR considerations for post-merger benefits integration (March 20, 2019)
Following a merger or other corporate acquisition, one of the most critical questions is the harmonization or separate operation of the employee benefit plans of the respective organizations. This ...
Webcast: Global share plans - hot topics and current developments (November 16, 2018)
Global equity plans present unique challenges, including a constantly changing legal landscape. In this webcast, we will feature experts throughout Europe and the US to explain the cutting-edge ...
Webcast: Assessing Retirement Plan Compliance in a Post-Determination Letter World (September 28, 2017)
Eversheds Sutherland (US) attorneys Brenna Clark and Meredith O’Leary present, Assessing Retirement Plan Compliance in a Post-Determination Letter World, a webcast on September 28, 2017. ...
Podcast: In The Wake of Windsor: New Post-DOMA IRS Guidance on Retirement Plans, Amendments, and Retroactivity (April 10, 2014)
On April 4, 2014, the Internal Revenue Service issued Notice 2014-19, which applies the U.S. Supreme Court's US v. Windsor decision and related post-DOMA IRS guidance to qualified retirement plans. ...
News
In the News
New Partners Grab Their Brass Rings at Atlanta Law Firms (January 12, 2018)
Daily Report and Law.com
Brenna Clark, Stacy Fredrich, Trent Myers and Cindy Upchurch are mentioned in this Daily Report article for being elected partner, effective January 1, 2018.
Moves and Appointments (December 29, 2017)
Tax Analysts
In this article for Tax Analysts, five Eversheds Sutherland US tax attorneys are mentioned for being elected partner, effective January 1, 2018.
Eversheds Sutherland Unveils US Promotions (December 21, 2017)
Legal Week
Eversheds Sutherland is mentioned in this Legal Week article regarding the election of 17 new US partners effective January 1, 2018.
New IRS Memorandum Is a Hardship Act to Follow (June 2017)
Lexis Federal Tax Journal Quarterly
Eversheds Sutherland (US)’s legal alert, “New IRS Memorandum Is a Hardship Act to Follow,” is featured in the June 2017 edition of Lexis Federal Tax Journal Quarterly.
IRS: Self-Certification Permitted for Hardship Withdrawals from Retirement Accounts (April 3, 2017)
Society for Human Resource Management
Eversheds Sutherland (US) attorney Brenna Clark is quoted in this Society for Human Resource Management article regarding the Internal Revenue Service’s (IRS) ease on hardship withdrawal ...
IRS Shift on Hardship Distribution Substantiation Welcomed (March 28, 2017)
Tax Notes
Eversheds Sutherland (US) attorney Brenna Clark is quoted in this Tax Notes article regarding an internal IRS memo that lays out an alternative method of confirming hardship that allows employees to ...
Deferred No Longer: Treasury and IRS Issue Long-Awaited 409A Guidance (September 2016)
Lexis Federal Tax Journal Quarterly
Sutherland’s legal alert, “Deferred No Longer: Treasury and IRS Issue Long-Awaited 409A Guidance,” is featured in the September 2016 edition of Lexis Federal Tax Journal Quarterly.
EPCRS Updates Good News for Plan Sponsors (May 7, 2015)
PlanSponsor and PlanAdviser
Sutherland attorneys Alice Murtos and Brenna Clark are quoted in PlanSponsor and PlanAdviser articles regarding the IRS recently issuing updates to its Employee Plans Compliance Resolution System ...
Press Releases
Eversheds Sutherland Represents Nassau Financial Group in Agreement to Acquire Foresters Life Insurance and Annuity Company (October 17, 2019)
Eversheds Sutherland is pleased to announce that it represented Nassau Financial Group L.P. in entering into a definitive agreement for Nassau Life Insurance Company (NNY) to acquire Foresters ...
19 Eversheds Sutherland Practice Areas, 87 Attorneys Named Among Nation’s Best in 2019 Legal 500 United States (June 10, 2019)
Eversheds Sutherland is pleased to announce that 19 practice areas and 87 attorneys have been recognized in the 2019 edition of The Legal 500 United States, a comprehensive survey of legal service ...
Eversheds Sutherland Represents Great-West in proposed sale of its individual life insurance and annuity business (January 25, 2019)
NEW YORK - Eversheds Sutherland is pleased to announce that it is representing Great-West Life & Annuity Insurance Company in the proposed sale of its individual life insurance and annuity business ...
18 Eversheds Sutherland Practice Areas, 68 Attorneys Named Among Nation’s Best in 2018 Legal 500 United States (May 30, 2018)
Eversheds Sutherland (US) LLP is pleased to announce that 18 practice areas and 68 attorneys have been recognized in the 2018 edition of The Legal 500 United States, a comprehensive survey of legal ...
Eversheds Sutherland Elects 17 New US Partners (December 20, 2017)
Eversheds Sutherland (US) LLP is pleased to announce the election of 17 new partners effective January 1, 2018. Eversheds Sutherland Co-CEO Mark D. Wasserman commented: “It is an honor to welcome our ...
Sutherland Elects 18 New Counsel (January 14, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce the election of 18 new counsel, effective January 1, 2016. “Each of these attorneys provides excellent service to our ...
Presentations
Webcast: Global share plans - hot topics and current developments (November 16, 2018)
Global equity plans present unique challenges, including a constantly changing legal landscape. In this webcast, we will feature experts throughout Europe and the US to explain the cutting-edge ...
Webcast: Assessing Retirement Plan Compliance in a Post-Determination Letter World (September 28, 2017)
Eversheds Sutherland (US) attorneys Brenna Clark and Meredith O’Leary present, Assessing Retirement Plan Compliance in a Post-Determination Letter World, a webcast on September 28, 2017. ...
Year-End Retirement Plan Update (December 15, 2016)
BDO
Sutherland attorney Brenna Clark presents, “Year-End Retirement Plan Update,” at BDO’s Year-End Review on December 15, 2016, in Atlanta, Georgia.
Selected University Foundation Issues (May 29, 2014)
Northern Illinois University Foundation
Sutherland attorneys Matthew J. Gries, Sheldon M. Kay, and Brenna Clark present Selected University Foundation Issues by webcast to the Northern Illinois University Foundation on May 29, 2014.
Publications
Legal Alerts
The IRS shows off its flexibility: Guidance for cafeteria plans, flexible spending accounts, and high deductible health plans (May 18, 2020)
As the COVID-19 global pandemic continues to impact employers, the IRS has been looking for ways to provide some additional flexibility to employer-sponsored benefit plans. In the past week, the IRS ...
Employer-sponsored group health plans-COVID-19 guidance and legislation (March 27, 2020)
On March 27, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the CARES Act), which provides sweeping relief to employers and employees through tax credits, expanded retirement ...
Congress delivers a CARES package to employers, and other recent developments (March 27, 2020)
On March 27, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the CARES Act), which provides sweeping relief to employers and employees through tax credits, expanded retirement ...
Legal Alert: COVID-19 Update: President Trump signs federal paid leave law (March 20, 2020)
On Wednesday, March 18, President Trump signed the Families First Coronavirus Response Act, which includes new requirements for paid sick leave, an expansion of the Family and Medical Leave Act ...
Emerging benefit plan issues relating to the coronavirus (March 11, 2020)
As employers prepare their workforces for issues related to COVID-19, they should also take steps to ensure that their benefit plans are prepared. The impact of the virus will put a financial and ...
Supreme Court holds that longer ERISA statute of limitations applies in Intel case (February 28, 2020)
The U.S. Supreme Court ruled on February 26, 2020 that ERISA plaintiffs do not gain “actual knowledge” of fiduciary misconduct merely by receiving financial disclosures from the plan. The unanimous ...
2019 in review - ERISA guidance (January 15, 2020)
In 2019, the Department of Labor (DOL) continued its trend of providing limited advance guidance under the Employee Retirement Income Security Act of 1974, as amended (ERISA). By volume, the amount ...
Congress delivers SECURE and more in year-end benefits bonanza (January 3, 2020)
On December 20, 2019, President Trump signed into law the Further Consolidated Appropriations Act, 2020 (the “Appropriations Act”), a comprehensive government funding bill that includes substantial ...
Funding bill repeals Cadillac Tax and includes other provisions impacting group health plans (January 2, 2020)
On December 20, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Act”), a year-end spending bill that includes key provisions that will affect employer-sponsored benefit ...
Transparency in coverage rule-Potential implications for self-insured health plans (December 3, 2019)
On November 15, the Department of Health and Human Services, the Department of Labor, and the Department of the Treasury (collectively, the “Agencies”) issued a proposed Transparency in Coverage ...
Articles
Emerging Coronavirus Issues For Employer Benefit Plans (March 13, 2020)
Law360
As employers prepare their workforces for issues related to COVID-19, they should also take steps to ensure that their benefit plans are prepared. The impact of the virus will put a financial and ...
US Cybersecurity and Data Privacy review and update: Looking back on 2019 and planning ahead for 2020 (February 4, 2020)
In collaboration with Eversheds Sutherland attorneys Paula Barrett, Jake McQuitty, Craig Rogers, Jennifer Van Dale, Rhys McWhirter and David Cook .
The reality of cybersecurity and data privacy threats and regulations proved a sobering one for many companies in 2019.The cost of data privacy began to hit home in January, with French ...
Playing it safe: Cybersecurity risks to retirement plans (Fall 2019)
Partnering Perspectives
Companies are increasingly moving from paper records to electronic records, and retirement plan records are no exception. With the significant data breaches in recent years and the prevalence of ...
Securing retirement: 401(k) plan cybersecurity (August 27, 2019)
SHRM
Retirement plan participants are becoming increasingly reliant on online platforms, including mobile phone apps, to access and monitor their 401(k) plan accounts. At the same time, these types of ...
Cybersecurity and Data Privacy review and update: Looking back on 2018 and planning ahead for 2019 (March 1, 2019)
From the implementation of the GDPR to the passage of the CCPA, the year 2018 proved to be a monumental one for cybersecurity and data privacy. Regulators from around the world responded to ...
Action Items for Retirement Plan Sponsors in 2019 (February 6, 2019)
Law360
In 2017 and 2018, much of the focus in the benefits world was on tax reform and the impact the Tax Cuts and Job Act might have on benefit programs. In 2019, plan sponsors will have an opportunity to ...
It's Curtains for Some Lump Sum Programs (July 22, 2015)
Law360
On July 9, the Internal Revenue Service released Notice 2015-49 to announce it intends to prohibit retirees who are receiving annuity payments from a defined benefit pension plan from electing a lump ...
IRS Issues Updates to Employee Plans Compliance Resolution System (July 7, 2015)
TerraLex Connections
In their article for TerraLex Connections, Sutherland attorneys Brenna Clark and Alice Murtos discuss the IRS updates to its Employee Plans Compliance Resolution System (EPCRS). EPCRS allows plan ...
Newsletters
Partnering Perspectives (Fall 2019)
We are pleased to present the Fall 2019 edition of Partnering Perspectives. Technology, data privacy new types of transactions, and new legislation can challenge in-house legal departments. Keeping ...
Eversheds Sutherland International Pensions Agenda (May 2019)
For many companies, pension issues are a global concern, and keeping up with developments in multiple jurisdictions is a challenge. The Eversheds Sutherland International Pensions Agenda offers a ...
Eversheds Sutherland Global Tax Brief (December 2017)
The Eversheds Sutherland Global Tax Brief is a collection of tax developments from our attorneys across the globe. We hope you enjoy this issue of the Brief and look forward to sharing more updates ...
