• vcard
  • Education
    • LL.M., Villanova University School of Law, 2009, Taxation
    • J.D., Villanova University School of Law, 2007
    • B.A., Villanova University, 2004, Economics

Liz Bray represents publicly traded companies, executives, and most often, private corporations and closely held entities.to design, implement and ensure the compliance of employee benefit plans and executive compensation arrangements with the Internal Revenue Code (IRC), ERISA, COBRA, the Affordable Care Act and other federal statutes affecting such arrangements, including with respect to qualified and non-qualified deferred compensation plans, executive employment agreements, incentive compensation plans, equity compensation plans, severance plans and retention plans.  Liz also routinely assists clients in structuring deferred compensation in compliance with Section 409A of the IRC.

Liz also has significant background in employee benefits issues that arise in the context of mergers and acquisitions, including the transition of benefit plans, and new benefit plan design and issues regarding golden parachute taxes under Section 280G of the IRC. 

Practicing in the area of employee benefits and executive compensation allows her to find creative and practical options to problems created by complex laws and regulations.

eAlerts Updates
January 7, 2021
text icon Publications & Presentations
Co-Author, COVID-19 Blog
March 28, 2020
eAlerts Updates
July 15, 2014
text icon Publications & Presentations
Affordable Care Act After the Supreme Court Decision
Presentation given in Hoffman Estates, Illinois
October 2012
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Looking Forward to 2012: Group Health Plans and Retirement Plans
Presentation given in Hoffman Estates, Illinois
October 2011
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The Evolving Look of Health Care Reform
DuPage Society for Human Resource Management; Lisle, Illinois
April 2011
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Health Care Reform: Where We Are Now
Illinois Association of School Boards' Joint Annual Conference; Chicago, Illinois
November 2010