Carol T. McClarnon

Washington,  DC  U.S.A.

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Experience & Credentials

Practice Areas

  • Tax
  • Employee Benefits & Executive Compensation
  • Retirement Products & Services
  • Insurance Products
Contact InfoTelephone: 202.383.0946
Fax: 202-637-3593
University Ball State University, B.S.
Law SchoolIndiana University School of Law, J.D., cum laude Managing Editor, Indiana Law Journal
Admitted1990, Ohio; 1999, District of Columbia
BornHammond, Indiana, December 24, 1960

Carol McClarnon has more than 20 years of experience providing legal guidance on ERISA and tax compliance to both employers and employee benefit service providers. A member of Sutherland's Tax Practice Group, Carol typically advises financial services companies on ERISA and tax issues that impact their retirement services and insurance product operations. In addition, she routinely works with securities counsel to perform legal analyses on cutting-edge annuity and retirement plan products that are under development.

Carol represents plan sponsors and service providers before the Internal Revenue Service (IRS) and the Department of Labor, obtaining prohibited transaction exemptions, private letter rulings and/or voluntary compliance relief. She works with the full range of retirement plans for both public and private employers. Carol has been active in the American Bar Association, where she served as a vice chair of the Employee Benefits Law Committee of the Tort and Insurance Practice Section and as a member of the Employee Benefits Committee of the Section of Taxation.

Selected Experience

Sutherland represents retirement product and service providers before government regulators.

Sutherland advises on hundreds of plan financial products and service arrangements.

Sutherland advises on structuring retirement products and services to satisfy ERISA-prohibited transaction requirements.

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409A Law


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Labor Department Provides Guidance on ERISA Coverage of State-Run Retirement Programs for Private Sector Employers
Brenna M. Clark,Adam B. Cohen,Carol T. McClarnon,W. Mark Smith,Allison E. Wielobob, November 24, 2015
In recent years, a number of states have explored the idea of establishing state-run retirement plans for private sector employees who do not have access to employer-sponsored retirement plans. The preemption concerns under the Employee Retirement Income Security Act of 1974, as amended (ERISA),...

DOL Has Many Questions About its Fiduciary Reproposal
Brenna M. Clark,Adam B. Cohen,Carol T. McClarnon,Vanessa A. Scott,W. Mark Smith, May 29, 2015
As has been widely reported, the U.S. Department of Labor (DOL) on April 14 issued its proposal to expand the definition of investment advice fiduciary under the Employee Retirement Income Security Act (ERISA). DOL included in that package more than 170 questions concerning its proposal or matters...

Supreme Court Instructs Ninth Circuit to Consider Common Law of Trusts in Applying ERISA's Statute of Limitations
Wilson G. Barmeyer,Brenna M. Clark,Adam B. Cohen,Carol T. McClarnon,W. Mark Smith, May 20, 2015
The Supreme Court has once again emphasized the importance of ERISA’s origins in the common law of trusts, this time in interpreting its statute of limitations. On May 18, the Court reversed the Ninth Circuit’s decision in Tibble v. Edison1, which had held that a claim for breach of...
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Office Information

Carol T. McClarnon

700 Sixth Street NW, Suite 700
WashingtonDC 20001-3980


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