Biography

Han Liu is an associate in the firm’s Corporate Services practice group where she primarily focuses on employee benefits and executive compensation. As a CPA with public accounting experience, Han is uniquely qualified to work closely with clients to create, implement and amend qualified and nonqualified welfare benefit and retirement plans, and has extensive experience with the Employee Retirement Income Security Act of 1974 (ERISA), Consolidated Omnibus Budget Reconciliation Act (COBRA), The Health Insurance Portability and Accountability Act of 1996 (HIPAA), Internal Revenue Code, The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), The Family and Medical Leave Act of 1993 (FMLA) and Affordable Care Act (ACA).

In addition, she regularly:

  • Plans and drafts executive compensation arrangements, including severance agreements, stock and cash-based plans.
  • Advises on various benefit plan issues arising in the context of mergers, acquisitions and other corporate restructuring issues.
  • Advises on deferred compensation arrangements, including issues under Section 409(A) and Section 162(m).
  • Advises clients on various provisions under the ACA, including employer shared responsibility payment, essential health benefits, and preserving grandfathered status.
  • Assists clients in correcting qualified retirement plan mistakes through the IRS’ Voluntary Correction Program to preserve the plan’s tax-favored status.
  • Helps charitable organizations apply for and maintain tax exempt status under federal and state law.

Education

  • Washington University School of Law  (J.D., magna cum laude, 2018)
    • Order of the Coif
    • CALI Awards for attaining the highest grades in the following seven courses: Property, Torts, Gift and Estate Tax, International Tax, Washington University Low Income Taxpayer Clinic, Practical Strategies & Drafting in Estate Planning, and Closely-held Business and Succession Planning
    • Washington University Law Low Income Taxpayer Clinic, Student Attorney
    • Washington University Jurisprudence Review, Staff Editor
    • The Doug and Cindy Kelly Scholar in Law
  • Baruch College, Zicklin School of Business  (M.S., 2012)
    • Accounting
  • State University of New York at Buffalo  (B.S., 2010)
    • Accounting

Admissions

  • Missouri

Charitable and Civic Involvement

Grannie Annie Family Story Celebration Foundation (Treasurer and Board of Director)

Accolades

New York State Certified Public Accountant (2014) 
Award from AICPA International Financial Reporting Standards (IFRS) Program 

Languages

  • Mandarin Chinese

Background

Prior to joining the firm full time, Han served as an intern for the U.S. Attorney’s Office in the Eastern District of Missouri. Before law school, she worked for a New York City public accounting firm, where she focused on financial reporting and tax preparation.