Katrina Clingerman

Experienced tax and benefits attorney with over twenty years of experience. Thrives in an in-house environment working with business partners to create a compliance culture that balances legal risk and achieving organizational goals. Skilled at working with internal and external stakeholders, communicating complex legal concepts in plain language, balancing competing demands, and fostering a compliance culture. Trusted advisor and subject matter expert. Accomplishments include successfully leading efforts to consolidate multiple retirement plans across a multi-entity system, working with IRS to resolve and correct extensive errors, and streamlining gifts, grants, and contracting processes. Specific experience and competencies: • Retirement and benefit issues under ERISA and the Internal Revenue Code, including qualified plans, non-qualified plans, defined benefit, defined compensation, executive compensation, 401(a), 401(k), 403(b), 457, 409A, and governmental plans. • Health and welfare benefit plan issues including ACA, cafeteria plan rules, and income tax issues. • Non-profit organizations, including federal and state tax-exemption, formation, structure, transactions, lobbying, gifts and grants, excess benefit transactions, and other issues. • General tax experience, including payroll and employment tax issues, reporting of various benefit payments, and correction of reporting errors.