Terry L. Moore

Terry L. Moore ˘

Director of Employee Benefits Services

As director of employee benefits services in the executive compensation and employee benefits department, Terry L. Moore provides consulting services on a wide range of employee benefit issues. She has wide-ranging experience with qualified and nonqualified deferred compensation plans, multiple employer plans, Employee Stock Ownership Plans (ESOPs) and 403(b) plans, including the operational review of such plans in order to comply with requirements for correction under the Internal Revenue Service's Employee Plans Compliance Resolution Program and DOL Voluntary Fiduciary Correction Program.

Terry was a tax law specialist in the Employee Plans Technical and Actuarial Division in the national office of the IRS with responsibility for issuing opinion letters on master and prototype plans compliance of legal regulations and for regulatory and technical questions regarding the application of law in the form of issuing private letter rulings and general information letters. She instructed and trained other tax law specialists and revenue agents in employee plan matters, including the auditing of qualified plans. She was also a manager in the IRS District Office, Income Tax Examination Division where she held the position of classroom and on-the-job instructor.

Concentrations

  • Employee benefits and compensation
  • Operational compliance reviews for retirement and health and welfare plans
  • IRS qualified plan examination, compliance and correction programs
  • Retirement plan design, drafting and IRS qualification
  • Preparation of requests for IRS opinion and private letter rulings, general information letters and technical advice
  • DOL fiduciary compliance and correction programs
  • Plan terminations including distress and involuntary PBGC terminations
  • ERISA reporting and disclosure compliance
  • Due diligence in mergers and acquisitions
  • ERISA fiduciary and prohibited transactions
  • Plan governance reviews
  • Service provider/vendor review for selection and retention purposes
  • Non-qualified employee benefits programs
  • Income tax

 

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Capabilities

Experience

  • IRS, Employee Plans Technical and Actuarial Division, IRS National Office, Tax Law Specialist
  • IRS, New Orleans District Office, Income Tax Examination Division, Group Manager

Recognition & Leadership

  • Listed, The Legal 500 United States, 2012-2014

Credentials

Education
  • J.D., The George Washington University Law School, 1985
  • B.A., Dillard University, 1973
˘ Not admitted to the practice of law.