Amy E. Sheridan

Amy concentrates her practice in the employee benefits and executive compensation area and is experienced in addressing documentation and compliance issues for welfare plans (including federal health care reform and HIPAA privacy and security requirements), qualified retirement plans and individual retirement accounts. She designs and reviews nonqualified deferred compensation arrangements, including for compliance with Internal Revenue Code Sections 409A and 457A. Amy is also experienced in analyzing ERISA prohibited transaction, fiduciary and reporting issues.

Bar & Court Admissions

• Massachusetts
• U.S. Tax Court

Education

• LL.M., Taxation, Boston University School of Law
• J.D., Harvard Law School
• B.A., magna cum laude, Wellesley College

Community Engagement

• Women's Network Advisory Board, Greater Boston Chamber of Commerce 
• Boston Compensation Advisory Board
• Lecturer, Boston University School of Law, Graduate Tax Program
• Boston Bar Association, ERISA Committee, Former Co-Chair
• American Society of Pension Professionals & Actuaries - New England Benefits Council, Former Programming Chair
• Wellesley College Alumnae Association of Boston, Former Co-President
• Women's Leadership Program, Greater Boston Chamber of Commerce

Awards & Honors

• Best Lawyers in America® (2021)
• Chambers USA, Ranked in Employee Benefits & Executive Compensation (Massachusetts) (2015-2020)
• The Legal 500 U.S. (2014-2020)
• "Rising Star," Massachusetts Super Lawyers (2007-2015)

• Coming to America: Avoiding US Tax Disasters on Stock Options
  Financier Worldwide
  August 24, 2020
• Mid-Year Retirement Benefits Update
  Client Alert
  July 21, 2020
• Sullivan Earns Top Rankings in the 2020 Edition of The Legal 500 United States
  Press Release
  June 10, 2020
• Sullivan Ranked in the 2020 Edition of Chambers USA
  Press Release
  April 23, 2020
• Benefit Related Provisions of the CARES Act and Other Federal Relief
  Client Alert
  April 6, 2020
• CORONAVIRUS CRISIS
  Employment and Benefits Cost-Savings Option
  April 3, 2020
• EFMLA, PLSA, And Tax Credits….Oh My!
  Client Alert
  March 24, 2020
• Nontaxable Payments to Employees? A New Way to Help Employees in the Age of COVID-19
  Client Alert
  March 22, 2020
• What Employers Need to Know About Health Plans and the Coronavirus
  Client Alert
  March 16, 2020
• Voluntary Compliance Program – What You Need to Know
  Client Alert
  March 9, 2020
• Employment & Benefits News and Developments
  January 23, 2020
• Massachusetts Paid Family and Medical Leave Law Implementation Postponed
  Sullivan Client Advisory
  June 12, 2019
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Get Ready for the Massachusetts Paid Family and Medical Leave Law
  Sullivan Client Advisory
  May 29, 2019
• Sullivan Ranked in the 2019 Edition of Chambers USA
  Press Release
  April 25, 2019
• Employment & Benefits Group Awarded NEEBC Employee Benefits Best Practices Award
  Press Release
  December 12, 2018
• Employment & Benefits News and Developments
  Client Advisory
  November 20, 2018
• Sullivan Ranked in the 2018 Edition of The Legal 500 United States
  Press Release
  May 30, 2018
• Compensation and Benefits Aspects of the New QBI Deduction
  Tax Notes
  April 30, 2018
• Employment & Benefits News and Developments
  Client Advisory
  February 20, 2018
• Trump tax reform likely to boost investments and M&A from Israel, lawyers say
  The Times of Israel, Quoted
  November 12, 2017
• A Question-and-Answer Guide to Code Section 409A
  Client Advisory
  Updated as of October 2017
• Sullivan Ranked in the 2017 Edition of The Legal 500 United States
  Press Release
  May 31, 2017
• Sullivan Ranked in the 2017 Edition of Chambers USA
  Press Release
  May 26, 2017
• FICA Taxes and Administrative Traps for Employers
  Client Advisory
  April 14, 2017
• 2017 Reminders and Developments
  Client Advisory
  January 23, 2017
• Sullivan & Worcester Receives Award for Cross-Border Deal of the Year from The M&A Advisor
  The M&A Advisor
  November 14, 2016
• Sullivan Ranked in the 2016 Edition of The Legal 500 United States
  Press Release
  June 15, 2016
• Sullivan in the 2016 Edition of Chambers USA
  Press Release
  May 27, 2016
• 2016 Limits and Other Developments
  Benefits Brief
  October 27, 2015
• Sullivan Ranked in the 2015 Edition of The Legal 500 United States
  Press Release
  June 3, 2015
• Sullivan Ranked in the 2015 Edition of Chambers USA
  Press Release
  May 26, 2015
• Beyond the basics of Internal Revenue Code Section 409A
  Massachusetts Lawyers Weekly
  April 20, 2015
• The Lurking Risks of Employee Benefits
  ACC Docket, Practice Area Briefings
  December 5, 2014
• 2015 Year-End Reminders and Developments
  Benefits Brief
  November 12, 2014
• Sullivan & Worcester Attorneys Selected as 2014 Rising Stars
  New England Super Lawyers Magazine
  October 17, 2014
• Practitioner Alerts MNEs to IRS Focus on Deferred Compensation Tax Rules
  Worldwide Tax Daily, Tax Notes Today, Quoted
  May 23, 2014
• The Interaction of Employment Taxes with the New Medicare Tax
  Business Entities
  September/October 2013
• U.S. Tax Penalty for Gay Couples is Disappearing
  The Boston Globe, Quoted
  August 2, 2013

Seminars & Presentations

• Legal and Regulatory Update
  Massachusetts Society of CPAs (May 28, 2020)
• The Challenges and Solutions for Companies Doing Business in the U.S. 2019
  The Fourth Floor, Tel Aviv (June 4, 2019)
• Legal and Regulatory Update
  Massachusetts Society of CPAs (MSCPA) (May 30, 2019)
• Calculating the New IRC §199A: 'Qualified Business Income' With a 20% Deduction for Pass-Through Entities and Schedule C Filers
  Massachusetts Association of Accountants (November 19, 2018)
• Tax Law Overview
  Harvard Law School Tax Law Podcast Series (June 21, 2018)
• The Qualified Business Income (QBI) Deduction: It Actually Makes Sense
  Massachusetts Association of Accountants (MAA) (June 12, 2018)
• Legal and Regulatory Update
  Massachusetts Society of CPAs (MSCPA) (May 21, 2018)
• The 11th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center (May 15, 2018)
• Cutting through the pass-through business tax jungle
  Webinar - Sponsored by Boston Private (March 29, 2018)
• The Qualified Business Income (QBI) Deduction: It Actually Makes Sense!
  Sullivan & Worcester Conference Center, Boston, MA (March 28, 2018)
• The 2017 Tax Act
  Sullivan Conference Center, Boston, MA (January 31, 2018)
• Tax Reform Roundtable: What It Means to You, Your Business and Your Investments
  Boston Private’s Best Practices for Business Webinar (January 11, 2018)
• Crossing the Border (With a Smile)
  Berkovitch St 4, Tel Aviv-Yafo (October 31, 2017)
• Hot Topics in Retirement Plans
  Massachusetts Society of CPAs (MSCPA) (May 19, 2017)
• 10th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center, Boston, MA (May 16, 2017)
• 9th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center, Boston, MA (May 17, 2016)
• Total Rewards for Executives: Attract, Retain and Motivate Key Leadership Talent
  New England Employee Benefits Council (NEEBC) (May 4, 2016)
• ERISA Fiduciary Developments
  Boston Bar Association (June 2, 2015)
• Best Practices for Minimizing Fiduciary Risk and Executing a Productive Investment Committee Meeting
  BDO USA, LLP (May 19, 2015)
• The Importance of Employment and Non-Competition Agreements in a Family Business
  Sullivan & Worcester Conference Center, Boston, MA (May 5, 2015)
• Employment and Benefits Basics for Startup Companies
  S&W Startup Series, Sullivan & Worcester, Boston, MA (January 22, 2015)