Director of Employee Benefits Services

Terry L. Moore is the Director of Employee Benefits Services. She consults on employee benefits and compensation issues with the firm’s clients. Her tremendous range of experience includes qualified and nonqualified deferred compensation plans, multiple employer plans, Employee Stock Ownership Plans (ESOPs) and 403(b) plans. She also handles the operational review of plans to comply with requirements for correction under the Internal Revenue Service's Employee Plans Compliance Resolution Program and DOL Voluntary Fiduciary Correction Program. A sampling of Terry’s work includes:

• IRS qualified plan examination, compliance, and correction programs

• Preparation of requests for IRS opinion and private letter rulings, general information letters and technical advice

• DOL fiduciary compliance and correction programs

• ERISA reporting and disclosure compliance

• ERISA fiduciary and prohibited transactions

• Service provider/vendor review for selection and retention purposes

• Operational compliance reviews for retirement and health and welfare plans

• Plan governance reviews

• Retirement plan design, drafting and IRS qualification

• Plan terminations including distress and involuntary PBGC terminations

• Due diligence in mergers and acquisitions

• Non-qualified employee benefits programs

• Income tax

Before joining Cohen & Buckmann, Terry spent 23 years with a large, international law firm. Other notable experience includes her work as a tax law specialist in the Employee Plans Technical and Actuarial Division in the national office of the IRS. In this role, she issued opinion letters on master and prototype plans compliance with legal regulations and for regulatory and technical questions regarding the application of law in the form of issuing private letter rulings and general information letters. She also instructed and trained other tax law specialists and revenue agents in employee plan matters, including the auditing of qualified plans and established a continuing legal education program for the Employee Plans division of the national office of the IRS. Terry also worked as a manager in the IRS District Office, Income Tax Examination Division where she trained employees focused on income tax.