FacultyFaculty/Author Profile
Mary B. Hevener

Mary B. Hevener

Morgan, Lewis & Bockius LLP

Washington, DC, USA

Mary B. "Handy" Hevener is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Ms. Hevener focuses her practice on benefits provided to employees and independent contractors outside of qualified retirement plans, including stock options and other stock-based compensation; executive income deferrals; golden parachutes; and a range of fringe benefits, from health and life insurance to employee loans, cars, planes, and prizes.

Ms. Hevener advises large U.S. and multinational companies on minimizing payroll taxes and maximizing corporate deductions with respect to worker benefits. She has dealt with executive benefits triggered by corporate mergers, acquisitions, and spinoffs, including golden parachute issues and stock option deduction allocations. She counsels on information reporting, compensation plan design, employment contracts, corporate and payroll tax audits, penalty abatements, and IRS ruling requests. Ms. Hevener has also assisted with numerous tax litigations of first impression, including the  payroll taxation and deduction of employee meals, the deductibility of corporate aircraft, income tax withholding, FICA taxation of tax-qualified stock options, and the tax treatment of payments to former employees made outside of qualified retirement plans.

Prior to joining Morgan Lewis, Ms. Hevener was a partner in the tax practice of a large international law firm, and, before that, she served as a partner in two other large law firms. From 1981 through 1984, she served as an attorney advisor for the U.S. Treasury Department's Office of the Tax Legislative Counsel, where she focused on tax issues affecting current and deferred employee benefits (including parachute payments) and tax-exempt organizations. Ms. Hevener also worked on legislation and IRS guidance affecting alternative minimum taxes, social security taxes, and a variety of excise taxes.

Ms. Hevener currently serves as a member of the advisory board of New York University's Institute on Federal Taxation, and is a frequent speaker before the Tax Executives Institute. She formerly served on a volunteer basis as one of the original members of the Information Reporting Program Advisory Committee to the Internal Revenue Service.

Ms. Hevener received her J.D., with honors, from the University of Virginia School of Law in 1978 and her B.A., cum laude, from Wellesley College in 1974.

Ms. Hevener is admitted to practice in the District of Columbia and before the U.S. Supreme Court; the U.S. Courts of Appeals for the D.C., Sixth, Eighth, Eleventh, and Federal Circuits; the U.S. District Court for the District of Columbia; and the U.S. Court of Federal Claims.

Practice Accolades
Employee Benefits & Executive Compensation

Listed, Employee Benefits & Executive Compensation (Nationally) in Chambers USA (2013)
Listed, Labor and Employment: Employee Benefits & Executive Compensation in The U.S. Legal 500 (2013)

Honors + Affiliations
Listed, Chambers USA: America's Leading Lawyers for Business (2011–2014)
Listed, The Best Lawyers in America (2005–2014)
Member, American Bar Association
Member, District of Columbia Bar Association
Member, Virginia State Bar Association

University of Virginia School of Law, 1978, J.D., With Honors
Wellesley College, 1974, B.A., Cum Laude

Practice Areas
Employee Benefits & Executive Compensation
Executive & Equity Compensation; Deferred/Non-Qualified Compensation Plans
Payroll Tax & Fringe Benefits
Washington Strategic Government Relations and Counseling
Life Sciences
Tax Controversy & Litigation
Tax Consulting to U.S. Multinationals

Bar Admissions
District of Columbia

Court Admissions
U.S. Supreme Court
U.S. Court of Appeals for the D.C. Circuit
U.S. Court of Appeals for the Sixth Circuit
U.S. Court of Appeals for the Eighth Circuit
U.S. Court of Appeals for the Eleventh Circuit
U.S. Court of Appeals for the Federal Circuit
U.S. District Court for the District of Columbia
U.S. Court of Federal Claims




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