- Employee Benefits & Executive Compensation
- Executive & Equity Compensation; Deferred/Non-Qualified Compensation Plans
- Payroll Tax & Fringe Benefits
- Washington Strategic Government Relations and Counseling
- Life Sciences
- Tax Controversy & Litigation
- Tax Consulting to U.S. Multinationals
- Life Sciences and Healthcare
Winner, Chambers USA “Awards for Excellence” for Employee Benefits & Executive Compensation (2014)
Listed, Employee Benefits & Executive Compensation (Nationally) in Chambers USA (2014)
Listed, Labor and Employment: Employee Benefits and Executive Compensation in The Legal 500 United States (2014)
honors + affiliations
Listed, Chambers USA: America's Leading Lawyers for Business (2011–2014)
Listed, The Best Lawyers in America (2005–2015)
Member, American Bar Association
Member, District of Columbia Bar Association
Member, Virginia State Bar Association
- District of Columbia
- U.S. Supreme Court
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Courts of Appeals for the Sixth, Eighth, Eleventh, and Federal Circuits
- U.S. District Court for the District of Columbia
- U.S. District Court for the District of Nebraska
- U.S. Court of Federal Claims
- Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
United States of America
Mary B. "Handy" Hevener is a partner who works jointly in Morgan Lewis's Employee Benefits and Executive Compensation Practice and Tax Practice. Ms. Hevener focuses her practice on the tax treatment of benefits provided to employees and independent contractors outside of qualified retirement plans, including stock options and other stock-based compensation; executive income deferrals; golden parachutes; and a range of fringe benefits, from health and life insurance to employee loans, cars, planes, and prizes.
Ms. Hevener advises large U.S. and multinational companies on minimizing payroll taxes and maximizing corporate deductions with respect to worker benefits. She has dealt with executive benefits triggered by corporate mergers, acquisitions, and spinoffs, including golden parachute issues and stock option deduction allocations. She counsels on information reporting, compensation plan design, employment contracts, corporate and payroll tax audits, penalty abatements, and IRS ruling requests. Her group annually handles dozens of payroll tax and corporate tax audits relating to compensation and benefits. Ms. Hevener has also assisted with numerous tax litigations of first impression, including the payroll taxation and deduction of employee meals, the deductibility of corporate aircraft, the taxation of all types of payroll, stock options, and the tax treatment of payments to former employees made outside of qualified retirement plans.
From 1981 through 1984, Ms. Hevener served as an attorney-advisor for the U.S. Treasury Department's Office of the Tax Legislative Counsel, where she focused on tax issues affecting current and deferred employee benefits (including parachute payments) and tax-exempt organizations. Ms. Hevener also worked on legislation and IRS guidance affecting alternative minimum taxes, social security taxes, and a variety of excise taxes.
Ms. Hevener has served for 30 years as a member of the advisory board of New York University's Institute on Federal Taxation, and is a frequent speaker before the Tax Executives Institute. She formerly served on a volunteer basis as one of the original members of the Information Reporting Program Advisory Committee to the Internal Revenue Service.
Ms. Hevener received her J.D., with honors, from the University of Virginia School of Law in 1978 and her B.A., cum laude, from Wellesley College in 1974.
Ms. Hevener is admitted to practice in the District of Columbia and in Virginia and before the U.S. Courts of Appeals for the D.C., Eighth, Eleventh, and Federal Circuits and the U.S. Court of Federal Claims.
- University of Virginia School of Law, 1978, J.D., With Honors
- Wellesley College, 1974, B.A., Cum Laude