Ann Fievet is an associate in Goodwin’s Business Law department and a member of its ERISA & Executive Compensation practice. Ms. Fievet consults with clients on plan design, implementation, and administration of tax-qualified retirement plans. Her collaborative client-centered approach provides clients with the tools to design and administer their retirement programs within the parameters of the many applicable legal requirements while streamlining ongoing compliance and administration.
In her practice, Ms. Fievet advises on retirement plan design and administration, including applicable technical legal requirements and plan sponsor fiduciary responsibilities and governance issues. She regularly assists clients with plan corrections involving tax qualification errors, including corrections submitted to the Internal Revenue Service under its Voluntary Correction Program and those resolved under Audit CAP. Her technical expertise related to qualified retirement plans includes advising on coverage, nondiscrimination and top heavy testing, application of controlled group and related rules to various corporate structures, and safe harbor design requirements. In addition, she assists plan sponsors in engaging and communicating with recordkeepers, investment service providers, and other third-party administrators as well as in managing external retirement plan audits and assisting clients in preparing government filings, processing domestic relations orders, and responding to participant claims and appeals.
In addition to her experience with for-profit corporations, Ms. Fievet has advised nonprofit organizations on the design and maintenance of their 457(b) and 403(b) plans, including church plans, and has successfully negotiated with the IRS on behalf of nonprofit plan sponsors to correct various tax qualification errors.