Deep expertise in qualified retirement plan administration and compliance issues
Specializes in nondiscrimination testing for complex/unique fact patterns
Expert in client data and performing calculations
Denver
@alvarezmarsal
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Emily Milligan is a Senior Director with Alvarez & Marsal Tax’s Compensation and Benefits practice in Denver.
Ms. Milligan consults on a wide range of qualified retirement plan administration and compliance issues and specializes in performing nondiscrimination testing for complex or unique fact patterns (e.g., controlled groups, plan mergers, etc.). She regularly assists plan sponsors with other administration and compliance activities, such as calculating annual employer contributions; completing the plan’s financial statement audit; and correcting operational errors through Internal Revenue Service and Department of Labor correction programs.
Additionally, Ms. Milligan assists with compensation-related issues, such as pay equity analyses and complicated tax-related calculations. She also applies her background in statistics to data analysis projects, including plan design models and forecasts. Ms. Milligan is an expert in working with client data and performing calculations.
Prior to joining A&M, Ms. Milligan was an Associate with Compensation & Benefit Solutions in Denver, Colorado.
Ms. Milligan earned a bachelor’s degree in mathematical and computer sciences and a master’s degree in applied mathematics and statistics from the Colorado School of Mines in Golden. She is a member of ASPPA and holds the Qualified Pension Administrator and Qualified 401(k) Consultant credentials.
A&M Senior Director Emily Miligan was recently a guest on the Weaver: Beyond the Numbers podcast and shared insights on how organizations can best prepare for a benefit plan audit.
Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2025, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2025 are summarized in the table below along with certain important compliance deadlines.
Latest insightsThe latest insights from Emily Milligan's team
In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.
