Mary I. Bresnan is an associate in the Tax Department, practicing in the fields of employee benefits and executive compensation law. In the employee benefits area, Mary has experience advising a wide array of clients in the design, drafting, implementation and ongoing qualification of qualified plans, with a focus on 401(k), cash-balance and defined benefit plans, as well as 403(b) plans, cafeteria plans, flexible spending account programs, health savings accounts and severance plans. She also has experience advising clients with respect to benefit plan compliance issues, including drafting submissions to the Internal Revenue Service pursuant to the Employee Plans Compliance Resolution Systems regarding a variety of operational and plan document failures.