Candace L. Quinn

Partner | Corporate

About
Credentials
Experience

About

Candace Quinn is a partner at Pierson Ferdinand, focusing her practice on ERISA and tax law with extensive experience in executive compensation and employee benefits. She advises multinational and domestic companies across a range of industries, including healthcare, life sciences, technology, manufacturing, software, energy, finance, and nonprofit organizations. Her work includes designing and implementing incentive compensation plans—such as Long-Term Incentive Plans (LTIPs), stock appreciation rights, Restricted Stock Units (RSUs), and Incentive Stock Options (ISOs), with a strong emphasis on tax compliance under Internal Revenue Code (IRC) and regulations including Sections 409A, 280G, and 4960. Candace also advises on SEC executive compensation rules, including pay-for-performance disclosures, clawback policies, and integrating sustainability metrics into executive pay.

  • Candace provides guidance on ERISA and IRC qualified pensions, 401(k), and 403(b) retirement plans, and addresses regulatory compliance and conducts due diligence operational plan compliance reviews on retirement and health and welfare, and self-insured medical plans. She assists fiduciaries on complex ERISA rules including prohibited transaction rules, offers strategic counsel on best practices in fiduciary governance and compliance with ERISA, the Affordable Care Act (ACA), HIPAA, COBRA, Voluntary Employees’ Beneficiary Association (VEBA) rules and on Department of Labor (DOL) and IRC rules and regulations. She advises on the DOL’s Cybersecurity Best Practices Guidance for protecting retirement benefits. Candace represents plan sponsors before the DOL and IRS, addressing government audits and corrections. She also advises clients on the provisions of the One Big, Beautiful Bill Act (OBBBA).

    In mergers and acquisition transactions, Candace conducts legal ERISA and tax due diligence reviews and consults on ERISA and tax provisions of M&A Purchase Agreements including addressing IRC 409A Deferred Compensation and 280G Golden Parachute rules. She provides ERISA litigation support and counsels on the DOL’s rule on prudence and loyalty in selecting plan investments and shareholder rights. She also advises updates under current administration and the DOL’s interpretive bulletin on fiduciary standards under ERISA. Additionally, she provides fiduciary training to plan sponsors and fiduciaries on required standards of care and best practices. Her counsel includes Qualified Professional Asset Manager (QPAM) exemption compliance and reporting, and guidance under the Delinquent Filer Voluntary Compliance Program (DFVCP).

    Known for distilling complex legal concepts into clear, actionable guidance, Candace brings added value through her dual LL.Ms in Tax and Energy. She also serves on the advisory board of a clean energy company and is active in nonprofit initiatives focused on conservation, veterans’ causes, and women’s health.

Practices

  • Executive Compensation and Benefits

  • Tax/ERISA

Admissions

  • New York

  • Massachusetts

Education

  • Vermont Law School, LL.M.

  • Boston University School of Law, LL.M.

  • Suffolk University Law School, J.D.

  • Tulane University, B.S.

Professional Affiliations

  • New York Bar Association (Section of Taxation)

  • New York City Bar Association

  • Massachusetts Bar Association

  • American Bar Association (Section of Taxation and Energy Law)

  • Women’s Executive Circle of New York (Co-Founder/Co-President)

  • United States Council for International Business, Environment Committee and Labor and Energy Working Group

Experience

  • Frier Levitt

Representative Experience

  • Advised a multinational company with regard to employee benefits and ERISA compliance.

  • Provided U.S. representation for a major luxury retail house on international merger and acquisition.

  • Advised a significant academic medical center with regard to incentive compensation design for key executives and tax compliance.

  • Designed an incentive plan for the advisory board of a hydrogen energy company.

  • Analyzed incentive federal and state tax credits for a public utility during an acquisition.

  • Represented an international turbine company during a U.S. acquisition.

  • Designed incentive plan and bonus plan for key executives of company in the food industry.

  • Designed and drafted incentive plans for key executives at an international software logistics company.

  • Counseled buyer of international perfume company on compliance with US employee benefits requirements including addressing the Affordable Care Act coverage mandate in acquisition transaction during due diligence review.

  • Advised academic medical center on 403(b) plan compliance with IRS compliance requirements and addressing mergers of multiple 403(b) plans.

  • Providing regulatory guidance to religious organization on church plan exception to ERISA.

  • Counseled dual status tax exempt organization on Affordable Care Act coverage requirements.

  • Represented a national transportation company on ERISA and IRC matter and prepared and filed with the Department of Labor an application for correction of 401(k) plan under Department of Labor’s Voluntary Fiduciary Correction Program (VFCP).