Nancy Gallup is an of counsel in the firm's Employee Benefits & Executive Compensation practice. She has a broad range of experience in qualified and executive non-qualified retirement plans, welfare plans and fiduciary issues, and counsels clients on structuring, negotiating and implementing benefits arrangements appropriate for various business transactions. Nancy is a frequent speaker on benefits topics, including benefits issues in mergers and acquisitions, executive deferred compensation and Section 409A, fiduciary considerations in sponsoring and administering ERISA-covered employee benefit plans, corrections under evolving IRS voluntary correction programs, and various welfare benefit topics, including HIPAA and documentation and compliance issues.