Marcia S. Wagner is a specialist in pension & employee benefits law and principal of The Wagner Law Group, A Professional Corporation, in Boston, Massachusetts, which she founded approximately 13 years ago. A summa cum laude and Phi Beta Kappa graduate of Cornell University and a graduate of Harvard Law School, she has practiced in Boston for over twenty-two years. Ms. Wagner is recognized as an expert in a variety of employee benefits issues and executive compensation matters, including qualified and non-qualified retirement plans, “rabbi” trusts, all forms of deferred compensation, and welfare benefit arrangements. She is a member of the Employee Benefits Committee of the American Bar Association, Taxation Section, and a member of the Pension Liaison Committee for the IRS Key District Office in Brooklyn, New York. Ms. Wagner is a frequent lecturer and author in the ERISA/employee benefits area and has authored a Bureau of National Affairs Tax Management Portfolio, entitled “Plan Disqualification and ERISA Litigation”, for which she has received the BNA 1994 Distinguished Author Commendation, and has also authored several other books and articles. Ms. Wagner has been listed as a “Massachusetts Super Lawyer” by Boston Magazine, Who’s Who Among Executive and Professional Women – Honors Edition by both Empire Who’s Who and Manchester’s Who’s Who, and has been selected to be listed in The Best Lawyers in America for 2003 through 2009, and has an AV peer review rating, as very high to preeminent legal ability and integrity, by LexisNexis Martindale-Hubbell. Recently appointed to the IRS TE/GE Advisory Committee, Marcia is a Fellow of the American College of Employee Benefits Counsel.