Elizabeth H. Bray
Polsinelli PC
Elizabeth (Liz) Bray, Esq., is an attorney who practices in Polsinelli's Chicago office. Ms. Bray understands and works with clients to design, implement and ensure the compliance of employee benefit plans and executive compensation arrangements with the Internal Revenue Code, ERISA, HIPAA, COBRA, the Affordable Care Act and other federal statutes affecting such arrangements. In doing so, she routinely drafts and reviews welfare plans including group health plans, cafeteria plans and wellness plans as well as qualified pension, profit-sharing and non-qualified retirement plans. Ms. Bray assists clients with tax and ERISA issues that arise in connection with mergers, acquisitions, and other corporate transactions, including the 280G parachute payment calculations. Additionally, she advises clients with respect to all forms of equity compensation plans, including the review of such plans for tax compliance with 409A. She serves her community as committee member for the board and pro bono service provider of the Family Defense Center, a non-profit helping to advocate for families in the welfare justice system. Ms. Bray received her B.A., J.D. and LL. M. from Villanova University.
(05/18)
