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Elaine has worked in the qualified plan area since 1976. She has extensive experience in all aspects of the qualification of retirement plans, including review of plan documents and compliance with plan law for plans of companies involved in a merger or acquisition, submission of plan documents for determination letters on their continuation or termination, and submission of methods of self-correction of operational errors. For nine of those years, she has also been a drafting paralegal in the area of estate planning and trusts, with experience drafting wills and trusts with complex and unusual provisions and/or generation-skipping planning, irrevocable insurance trusts and charitable lead and remainder trusts.
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