Mary Jo Larson has more than 25 years of experience in counseling employers on the design of employee benefits and executive compensation programs and their documentation, operation and legal compliance. She counsels both the employers who sponsor benefit plans and the fiduciaries responsible for administering plans and investing plan assets and handles all types of employee benefit plans, such as broad-based 401(k), pension, medical, non-qualified deferred compensation, and stock option plans.

Honors and Awards

  • Fellow, American College of Employee Benefits Counsel, 2005-Present
  • Named as one of the Top 100 Michigan Super Lawyers 2010
  • Named as one of the Top 50 Women Michigan Super Lawyers 2008-2011
  • Chambers USA America's Leading Lawyers, 2006-Present (received a #1 ranking among the Leading Practitioners in the Employee Benefits & Executive Compensation Field)
  • Named to Michigan Super Lawyers 2006-2011
  • Named a Top Lawyer in Employee Benefits Law by DBusiness 2010, 2011
  • Best Lawyers in America, Employee Benefits Law, 2001-2012 
  • Martindale-Hubbell, AV Rated - Peer Review Rating, 2005-Present 
  • Martindale-Hubbell Bar Register of Preeminent Women Lawyers, 2011

Bar Associations

  • American Bar Association
    Taxation Section
  • State Bar of Michigan
    Employee Benefits Committee, Taxation Section (1990-Present); Chair (2001-03)

Teaching and Lecturing

  • "2011 Fiduciary Changes - What Is An Employer To Do?," joint Webinar with Westminster Consulting, LLC (April 12, 2011)
  • "Employee Benefit Plans Update (Health Care Reform, Grandfather Rules)," presented to the Medical Office Managers Organization (August 11, 2010)
  • "Employer Stock in 401(k) Plans," WNJ Human Resources Seminar 2010 (March 23, 2010)
  • "Employee Benefits in Challenging Times" presented to TEC 19 (March 26, 2009)
  • "Last Call for 409A," WNJ Human Resources Seminar 2008 (September 11, 2008)
  • "Employer of Choice - Meaningful Benefits - Incentive Compensation," WNJ Human Resources Seminar 2008 (September 11, 2008) 
  • "Changes Affecting Incentive Compensation and Equity-Based Compensation," Institute of Continuing Legal Education, After-Hours Tax Series, The New 409A Regulations - What You Need to Know Before January 1, 2008 (October 9, 2007)
  • "409A: What is an Executive to Do? Complying with the Deferred Compensation Rules under the Newly Issued Final Regulations," Michigan Association of Certified Public Accountants CPE Mega Conference (May 1, 2007)
  • "The Long Reach of 409A – Complying with the New Deferred Compensation Rules and the Newly Issued Final Regulations," Michigan Association of Certified Public Accountants CPE Mega Conference (May 23, 2007)
  • "The Staggered Remedial Amendment Period," Great Lakes Area TE/GE Council Panel Presentation (April 2007)
  • "The Long Reach of 409A – Complying with the New Deferred Compensation Rules," Michigan Association of Certified Public Accountants Personal Financial Planning Conference (October 2006)
  • "Nonqualified Deferred Compensation After 409A – A Primer," Michigan Association of Certified Public Accountants Group Educational Conferences: (Troy, July 2006, Plymouth, June 2006, West Oakland Small Practitioners, March 2006)
  • "Nonqualified Deferred Compensation After 409A – A Primer," Michigan Association of Certified Public Accountants Winter Accounting and Auditing Conference (February 2006)
  • "ERISA Fiduciary Concerns," The Marsh Sales Group (June 2004)
  • "What's A Fiduciary to Do? Current Investment Issues: Enron, Company Stock Funds and the Mutual Fund Scandals," Michigan Employee Benefits Conference (January 2004)
  • "Retirement Plan Design," Institute of Continuing Legal Education (November 2002)
  • "Electronic Professional Relationships – New Ways to Organize Provider/Client Relationships Through Shared, but Confidential Websites," Michigan Employee Benefits Conference (March 2002)
  • "Same Desk Rule 2000," Women in Employee Benefits (December 2000)
  • "Other Arrangements – Supplemental Executive Retirement Plans, Deferred Compensation Agreements, Tax-Sheltered Annuities and Individual Retirement Plans," International Society of Certified Employee Benefits Specialists, Detroit Area Chapter, Conference (October 1999 and November 2000)

Publications

  • "Fiduciary Prudence In Uncertain Times," Employee Benefit Plan Review (March, 2009)
  • "A Look at the Past, Present and Future," Inside the Minds: Employee Benefits and Executive Compensation Client Strategies (March 2008)
  • Coauthor, "The Brave New World of Equity-Based Compensation Post – 409A," Compensation and Benefits Review (May/June 2005)
  • "The Constructive Receipt Doctrine – Is Ignorance Bliss?," Michigan Tax Lawyer (Winter 2003)
  • "Fleshing Out Phantom Stock," Michigan Tax Lawyer, 2d Quarter (1999)

Professional Affiliations

  • Michigan Employee Benefits Conference
    Executive Committee and Secretary (2000-01); Executive Committee and Programs Cochair (2001-02); Board of Directors and Treasurer (2002-04); Board of Directors and President (2004-05); Board of Directors and Immediate Past President (2005-06)
  • IRS Great Lakes Tax-Exempt and Governmental Entities Council
    TE/GE Council (January 2007-Present)

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