Emily L. Morrison

Represented Honeywell in the spin-off of its Advanced Materials business, now operating as Solstice Advanced Materials, including leading the separation workstream and contract analysis to establish Solstice as an independent, publicly traded company and supporting Honeywell’s strategic transformation into three distinct industry-leading businesses.

Coordinated and drafted several appeals of proposed employer shared responsibility payments (ESRPs) under the Affordable Care Act from the IRS, resulting in multiple years of reduced ESRPs for the clients.

Counseled a private equity portfolio company on several post-closing compliance corrections for its 401(k) plan under the IRS’s voluntary correction program and the Department of Labor’s delinquent filer voluntary compliance program.

Counseled several clients through a standard termination process with the PBGC for its defined benefit pension plan and the associated pension risk transfer transaction while the client was undergoing a Chapter 11 bankruptcy restructuring.

Counseled a public company client through a proposed disqualification by the IRS of its defined benefit pension plan, resulting in a downgrade of the inquiry into a regular course audit and the ultimate resolution of no corrective action. 

Represented Blue Marlin Partners in acquiring a stake in Mo’ Bettahs, a Hawaiian-Style Barbecue restaurant chain.