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Vivian S. McCardell

Of Counsel

Vivian S. McCardell counsels clients on individual retirement accounts and annuities (IRAs) and similar products offered by financial institutions and broker-dealers, as well as qualified and nonqualified retirement plans. She helps clients address issues with nonbank custodians and trustees and other service providers. Additionally, Vivian advises clients on compliance with the US Internal Revenue Code, the US Employee Retirement Income Security Act (ERISA), and other federal and state laws that affect IRAs, and qualified and nonqualified retirement plans.

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ML BeneBits
Covering a full range of Benefits and Compensation Topics

    Extended Profile

    Vivian’s practice includes counseling clients on the design, drafting, documentation, and administration of retirement plans. She also provides support in transactional matters, including the sale of IRA, qualified retirement plan, and nonqualified retirement plan custodians and trustees.

    Vivian represents clients before the federal agencies that regulate retirement plans, IRAs, and nonbank custodians and trustees, these include the US Internal Revenue Service (IRS), the US Department of Labor (DOL), and the Pension Benefit Guaranty Corporation (PBGC). She also has experience working under these agencies’ remedial correction programs and agency-initiated audits.

    Vivian has experience with a host of employee benefits and retirement products. She has worked with traditional, Roth, simplified employee pension (SEP), salary reduction simplified employee pension (SARSEP), and savings incentive match plan for employees (SIMPLE) IRAs, as well as Coverdell education savings accounts and health savings accounts.

    She also has experience with qualified retirement plans, including pension, profit-sharing, and 401(k) plans, and with nonqualified retirement plans such as excess benefit plans, deferred compensation plans, and supplemental executive retirement plans sponsored by employers. 

    Education

    • Temple University, 1976, B.MusEd.
    • Temple University, 1982, M.MusEd.
    • Temple University, Beasley School of Law, 1990, J.D.

    Admissions

    • New Jersey
    • Pennsylvania

    Publications

    1/29/2018 - UPDATE: US Tax Reform Impacts Roth IRA Conversions

    1/17/2018 - Impact of US Tax Reform on Roth IRA Conversions, ML BeneBits

    1/17/2018 - US Tax Reform Impacts Roth Individual Retirement Account Conversions

    4/5/2017 - Rollover Roulette: Rollover, Direct Rollover, Direct Payment, Direct Transfer or Transfer (Part 2: Potential Horrible Consequences), ML BeneBits

    4/4/2017 - Rollover Roulette: Rollover, Direct Rollover, Direct Payment, Direct Transfer, or Transfer (Part 1: The Terms), ML BeneBits

    8/25/2016 - IRS Rollover Relief Rolls Out!, ML BeneBits

    5/19/2016 - More DOL Final Fiduciary Rule Fallout: Some Potential IRS Pitfalls for IRA Custodians and Trustees (Part 2 of 2), ML BeneBits

    5/13/2016 - More DOL Final Fiduciary Rule Fallout: Some Potential IRS Pitfalls for IRA Custodians and Trustees (Part 1 of 2), ML BeneBits

    8/11/2015 - Pension Plan Sponsors: Whether Your Pension Plan is Frozen, Partially Frozen or Freeze Dried, Don’t Forget Those PBGC Reportable Events, ML BeneBits

    2/11/2015 - ABLE Act Allows Millions of Individuals with Disabilities to Save

    9/17/2014 - Presenter,2014 IRA Roundtable for Financial Institutions

    9/5/2014 - Presenter, IRA Quarterly Update

    5/22/2014 - Presenter, IRA Quarterly Luncheon

    2/5/2013 - Presenter, 2013 IRA Roundtable for Financial Institutions, Morgan Lewis Roundtable, New York

    9/17/2012 - Speaker, Midwest IRA Roundtable

    12/7/2011 - Presenter, 2011 IRA Roundtable for Financial Institutions

    10/26/2010 - Presenter, 2010 IRA Roundtable for Financial Institutions

    View more...

    Events

    3/19/2014 - Hot Topics in Employee Benefits — What We’re Seeing - March 2014