Ms. Hayes joined Ogletree in 2018. Her practice focuses on qualified and non-qualified retirement plans, ERISA compliance, executive compensation arrangement, health and welfare plans.

Ms. Hayes assists clients with designing plans that provide benefits for employees, including qualified and non-qualified plans, severance plans, health plans, and executive compensation arrangements. She also provides guidance to clients with regard to ERISA compliance, the operation and interpretation of plans, as well as plan-related taxation issues.

Prior to joining Ogletree, Ms. Hayes advised clients on federal tax consequences and planning opportunities relating to corporate mergers and acquisitions and business formations and dissolutions. In addition, Ms. Hayes assisted clients in captive insurance formation, administration and defense before the IRS.