An associate in Groom’s Employers & Sponsors tax practice, Elizabeth Smith brings years of experience counseling clients on the compliance, design, and ongoing maintenance of qualified retirement plans (including 401(k), 403(b), and pension plans), nonqualified deferred compensation arrangements (including 409A guidance), and health and welfare plans subject to the Affordable Care Act (“ACA”) and Health Insurance Portability and Accountability Act (“HIPAA”).
Elizabeth focuses her practice on Internal Revenue Code and ERISA compliance, partnering with clients to navigate plan design and administration, prepare amendments and participant communications, complete plan corrections in accordance with IRS procedures, support plan transitions during mergers and acquisitions, and train plan fiduciaries on plan structures, governance, and fiduciary duties. Prior to joining Groom, Elizabeth worked at a midsized full-service law firm where she advised clients on employee benefits and executive compensation matters.
While earning her J.D. at Harvard Law School, Elizabeth was an active member of the Women’s Law Association and served as a legal consultant for All Hands and Hearts Disaster Relief. She graduated summa cum laude from Duke University, where she now mentors undergraduates with an interest in law through the university’s Pre-Law Mentorship Program.
Outside of work, Elizabeth enjoys watching crime dramas, taste-testing local bakeries, and spending quality time with her nieces and nephew to secure her position as favorite aunt.
