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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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.