Catherine L. Creech

Catherine L. Creech, who passed away in 2020 at age 58, became a Fellow of the American College of Employee Benefits Counsel in 2009. An outstanding employee benefits lawyer, Cathy’s expertise spanned from qualified plans to executive compensation to health care.

Cathy attended Transylvania University in Lexington, Kentucky, graduating summa cum laude in 1984 with a degree in English Literature and serving as the President of the Student Government Association. In 1987, Cathy received her J.D. from Harvard Law School in Cambridge, Massachusetts, where she was the Editor-in-Chief of the Harvard Women’s Law Journal (later known as the Harvard Journal of Law & Gender).

In 1987, Cathy moved to Washington, DC where she worked until her death in 2020. Cathy started in 1987 as an Associate of the law firm Miller & Chevalier Chartered. From 1991 to 1993, Cathy shifted to public sector work as Attorney Advisor at the United States Department of the Treasury, Office of the Benefits Tax Counsel (“BTC”), then returned to private practice at Miller & Chevalier until 2002. From 2002 to 2008, she was a partner at the law firm Davis & Harman LLP. In April 2008, she moved to the accounting firm Ernst & Young LLP as a Principal/Partner in the firm’s National Tax Department until her death in 2020.

Throughout her career, Cathy spoke frequently at tax conferences and authored many articles about employee benefit and compensation arrangements. She taught as an adjunct professor at the Georgetown Law School LL.M. program.

There was no greater indication of Cathy's commitment to public service and the furthering of employee benefits law than her enthusiastic decision to join and tenure in Treasury’s BTC. During her time at BTC, Cathy made countless contributions in both the legislative and regulatory arena. Always thorough in her research and analysis, she earned a reputation as an incredibly hard worker who, when given full responsibility for a project, would do an outstanding job, coordinating with all the interested parties and raising issues up the chain where appropriate.

While at BTC, Cathy successfully completed a series of critical regulatory projects. Those projects included taking primary responsibility within the Office of Tax Policy for major projects, such as the final regulations on Internal Revenue Code of 1986 (“Code”) Section 162(m) compensation deduction limits. Similarly, her efforts were critical to the finalization of pension nondiscrimination testing rules, including her work on a revenue procedure that allowed employers to use the “best available data” to perform Code Section 401(a)(4) nondiscrimination testing. She also took the lead on the regulations implementing the pension direct rollover provisions under Code Section 401(a)(31).

An extremely gifted communicator, Cathy was one of those rare attorneys who had the ability to explain complex tax law concepts in a manner readily understood by those less expert in law. While at Treasury and after she left government service, she was often sought after to participate in educational programs.

After leaving Treasury, Cathy built a robust private practice. Individual clients, corporate clients, and trade groups alike consulted with her for advice on subjects that ran the gamut from discrete transactions to developing and promoting regulatory or legislative solutions. However, she also continued to put an emphasis on sharing her knowledge with others outside her practice. She was active in the District of Columbia Bar, including a two-year stint as Chair of the Employee Benefits Subcommittee.

Through her notable dedication, drive, depth of experience, honed skill, generosity in giving back, and special ability to communicate, Cathy left an impressive mark and legacy of contributions to the employee benefits world.

Photo Source: The Decade Book, American College of Employee Benefits Counsel 2000-2010