Sarah L. Engle is a partner at McDermott Will & Emery LLP, based in the firm’s Chicago office. She specializes in employee benefits law, advising clients on the design, drafting, and operation of tax-qualified pension and profit-sharing plans, health and welfare arrangements, and deferred compensation plans. Ms. Engle has extensive experience guiding clients through employee benefits design, implementation, and transition matters, particularly in the context of corporate mergers and acquisitions. She provides counsel on regulatory compliance with the Internal Revenue Code, ERISA, HIPAA, COBRA, the Affordable Care Act, and related state and federal laws affecting employee benefit plans. Her practice includes assisting clients in addressing compliance issues related to the administration of their employee benefits plans. She has represented clients before the Internal Revenue Service (IRS), Department of Labor (DOL), and Pension Benefit Guaranty Corporation (PBGC).