Carolyn Daniels' practice includes a wide range of issues in employee benefits and executive compensation for public and private companies, as well as religious and other nonprofit organizations.

Her practice includes designing, drafting, and implementing qualified retirement plans including 401(k) plans, profit sharing plans, and defined benefit plans for a broad range of employers, including public and private corporations, unincorporated entities, tax-exempt organizations, churches, and other religious organizations. She advises clients on various plan administration and compliance matters, including controlled group, affiliated service group, and separate lines of business issues, prohibited transactions and other ERISA compliance issues, ERISA fiduciary issues, discrimination testing, distribution, and other plan administration issues. Ms. Daniels has counseled clients with respect to plan audits and IRS and Department of Labor voluntary compliance programs and has prepared, filed, and negotiated compliance agreements with the IRS.

Ms. Daniels designs, drafts, and implements executive compensation and equity-based compensation plans, including  broad-based equity incentive plans (encompassing incentive and non-qualified stock options, reload options, restricted stock, stock appreciation rights, and phantom stock), employee stock purchase plans, and non-qualified deferred compensation plans, including 457(b) and 457(f) arrangements for governmental and tax-exempt employees, as well as employment and severance agreements. Her practice includes designing and drafting employee stock ownership plans, including leveraged ESOPs, and counseling clients on the related tax and ERISA issues.

Ms. Daniels has negotiated and drafted employee benefits provisions in financing transactions and mergers and acquisitions and has advised clients on restructuring benefits following the transactions.

She is a former law clerk for the Honorable William E. Doyle, U.S. Court of Appeals, Tenth Circuit.

Bar and Court Admissions

Colorado, 1977

Massachusetts, 1976

Education

Harvard University, J.D., 1975

University of Pennsylvania, A.M., 1970

Mount Holyoke College, A.B., 1968

Professional Affiliations

• Western Pension and Benefits Conference
• American Bar Association
• Colorado Bar Association, Board of Governors, 1981-1983, 1987-1989, 1994-1995; Chair of Tax Section, 1990-1991; Vice President, 1990-1991
• Denver Bar Association
• Sam Cary Bar Association

Civic Involvement and Honors

• Denver Public Library Friends Foundation, Board of Trustees; Board Member, 2002-present
• Saint John's Cathedral, Denver, Member of the Vestry, 2004-present; Junior Warden, 2005; Senior Warden, 2006-2009
• Colorado Episcopal Foundation, Member, Board of Trustees, 2001-present
• Episcopal Diocese of Colorado, Chair, Trusts and Endowments Committee, 2000-2005
• The Colorado Lawyer, Board of Editors, 1998-2005
• Warren Village, Personnel Committee, 1998-2000
• Human Services, Inc., Board Member, 1994-2000; Secretary, 1996
• Colorado Lawyer Trust Account Foundation, Board Member, 1990-1995
• National Conference of Bar Examiners, Multistate Bar Examination Committee, 1990-1994
• Colorado Endowment for the Humanities, Board Member, 1988-1998; Finance Committee Chair, 1992-1998
• Colorado Bar Foundation, Trustee, 1988-1996
• Denver Foundation, Arts and Culture Advisory Committee, Board Member, 1986-1991
• Colorado Board of Law Examiners - Member, 1980-1991
• The Best Lawyers in America, Employee Benefits (ERISA), 2012
• Colorado Super Lawyers, 2009–2011