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Sharon Hearn joined Krieg DeVault in 1984 and retired in 2021. She dedicated her practice to advising clients on qualified defined contribution plans, executive compensation and employee stock ownership plan matters. She worked on dozens of ESOP transactions which involved both public and private companies, and also had substantial experience working on ESOPs sponsored by S corporations. Ms. Hearn worked with all issues surrounding ESOPs and their sponsors and fiduciaries, including designing and implementing equity and non-equity-based incentive plans, fiduciary issues and plan administration issues, including allocations, distributions and diversification.

In addition to her extensive work with ESOPs, Ms. Hearn’s practice included advising clients on all aspects of executive compensation, qualified and non-qualified retirement plans, including profit sharing plans, 401(k) plans, 403(b) and deferred compensation plans, including all issues arising under Code Section 409A and the many tax and ERISA issues associated with employee benefits and executive compensation. She had considerable experience in drafting plan and trust documents and in advising companies and fiduciaries on the many issues associated with establishing, administering and terminating benefit plans. Ms. Hearn structured and carried out the disposition of benefit plans in connection with numerous acquisitions. Her practice involved frequent contacts with the National Office of the Internal Revenue Service and with the Department of Labor in connection with technical issues, corrections and plan audits.

For any questions relating to Employee Benefits and Executive Compensation, ESOPs, or other matters in which Ms. Hearn was involved, please contact Alexander L. Mounts.


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