SHARON L. LIPPETT is a Member of the Firm in the Employee Benefits and Executive Compensation practice, in the New York office of Epstein Becker Green. She has substantial experience in matters relating to tax-qualified and nonqualified retirement plans, welfare plans, cafeteria plans, and fiduciary matters. Her practice focuses on the design, establishment, communication, and legal compliance of compensation and benefit arrangements, including non-qualified deferred compensation plans and qualified retirement plans.

Ms. Lippett:

  • Counsels fiduciaries, including investment fiduciaries of plans sponsored by employers in the financial services industry, among others, on plan governance and best practices for plan fiduciaries, the administration of retirement plans and welfare plans, and on the formulation and implementation of policies for the investment of retirement plan assets
  • Provides advice on compensation and benefit matters and legal compliance (related to ERISA, the Internal Revenue Code, and HIPAA) in connection with corporate transactions and plan terminations
  • Counsels employers on the design, administration, and regulatory compliance of tax-qualified defined benefit and defined contribution plans, non-qualified deferred compensation plans, and other arrangements
  • Drafts plan documents, summary plan descriptions, and agreements between plan sponsors, plan fiduciaries, and plan service providers, such as trustees, record keepers, asset managers, third-party administrators, insurers, and auditors

Ms. Lippett was recommended by The Legal 500 United States in the area of Employee Benefits, Executive Compensation, and Retirement Plans: Design (2017 to 2019).

Before joining Epstein Becker Green, Ms. Lippett was an attorney in the Compensation, Governance & ERISA Group of a large international law firm. Prior to practicing law, Ms. Lippett was a compensation and benefits manager in the corporate headquarters of a major U.S. corporation.

Representative Experience

  • Served as benefits counsel to sponsors of tax-qualified and non-qualified retirement plans
  • Counseled borrowers and lenders on the ERISA-related provisions of credit agreements and on promissory notes
  • Advised issuers and underwriters on the ERISA-related provisions in documents related to securities offerings
  • Counseled a tax-exempt entity on the application of Section 457(f) of the Internal Revenue Code covering ineligible deferred compensation plans of tax-exempt entities
  • Advised asset managers on the requirements applicable to an ERISA plan asset fund
  • Rutgers University School of Law – Newark (J.D.)
  • New York University, Stern School of Business (M.B.A., with distinction)
  • Washington University (B.A.)
    • Phi Beta Kappa
Bar Admissions
  • New York