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Overview

Margaret E. Hayes is an associate in the firm’s Tax and Employee Benefits department. She has experience in federal, state and local tax areas, and assists with a variety of matters involving tax planning.

For corporate formation and merger matters, Maggie assists in the strategic planning for mergers and acquisitions, deals, and general corporate matters as it related to tax implications. She is experienced in drafting operating agreements for a variety of organizations including for profit corporations, tax-exempt organizations and LLCs, as well as merger documents for organizations with a variety of tax elections. She also fulfills IRS compliance procedures for newly formed and merged organizations.

In the captive insurance area, Maggie assists in drafting IRS protests in response to tax avoidance claims against small to mid-size captive insurance programs and their parent organizations, and she reviews documents for numerous plan years to determine liability and discuss with clients the options for settlement or litigation.

Finally, in the executive compensation and employee benefits space, she assists in drafting short term deferred compensation agreements in compliance with § 409A exclusion, conducts research for § 409A deferred compensation plan structure, drafts resolutions, amendments, and compliance notices for a variety of plans, and analyzes and updates documents to comply with yearly IRS limits.

Prior to joining BGD, Maggie served as a summer associate at a Raleigh law firm that represents clients in injury defense litigation, civil rights and discrimination cases, and crisis defense. Before that, she was a summer associate for a national law firm based in Charleston, West Virginia, with 12 offices throughout the country.

Maggie earned her J.D. from Washington and Lee University School of Law, and her undergraduate degree in political science from Bowling Green State University. As a law student, she served as the executive development editor of The Journal of Energy, Climate and the Environment. Maggie was also named a Burks Legal Research Scholar, and was president of school’s Law Families student organization.

Career Highlights

Awards

  • Burks Legal Research Scholar

Affiliations

Former Employment

  • Summer Associate, Brown Law, LLP, 2015
  • Summer Associate, Jackson Kelly PLLC, 2014

Community Involvement

Civic and Charitable Involvement

  • Volunteer, Stonewall Jackson House Museum, Virginia Military Institute, 2012-Present
  • Campaign Manager, Hardin County Mounted Posse, 2010-2011
  • Volunteer, BGSU Dance Marathon for Children’s Miracle Network, 2009-2011

Media

Contributions & Published Works

SALT Law Insights

Services

Bowling Green State University, B.A, summa cum laude, 2012

Washington and Lee University School of Law, J.D., cum laude, 2016

Boston University School of Law, LLM, anticipated completion December 2017

  • Indiana
  • U.S. Tax Court
  • U.S. District Court, Northern District of Indiana
  • U.S. District Court, Southern District of Indiana
  • Kentucky

International Trade Certification from the World Trade Center – Kentucky

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