Susan Marie Halliday

Susan M. Halliday died in 2021 at age 72. She was a Charter Fellow of the American College of Employee Benefits Counsel (the “College”), having been inducted into the College in 2000.

Susan was a graduate of Webster College (now known as Webster University) in Webster Groves, MO (B.A., 1970), Hofstra University in Hempstead, NY (J.D., 1974), and New York University in New York City, NY (LL.M. in Taxation, 1984). Early in her career, she worked at Exxon Mobil Corporation, Akzo American Inc., and MetLife. Most recently, Susan was a Senior Benefits Law Specialist in the Office of Regulations and Interpretations at the U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”), in Washington DC.

In her time at EBSA working on Employee Retirement Income Security Act of 1974 (“ERISA”) guidance, she was passionate about using her pre-EBSA background and expertise toward developing top quality guidance. For example, she worked diligently to take into account ERISA tax provisions that had impact on the ERISA Title I provisions directly under EBSA jurisdiction. Among her projects at EBSA were the 2008 proposed rules on the Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans (73 FR 142). She generously provided invaluable mentoring to junior staff.

Susan left her mark on the employee benefits legal community in many ways. She was active in the College governance, serving on the College’s Board of Governors from 2000-07; as Treasurer from 2000-02; and as Secretary from 2005-06. She was a Fellow of the American Bar Foundation and served as Vice Chair on the Employee Benefits and Executive Compensation Committee of the American Bar Association (“ABA”) Business Law Section, as well as Liaison from the Section to the ABA Joint Committee on Employee Benefits.

Susan was described by friends and colleagues as an honest, dedicated and fiercely intelligent lawyer, a learned person who was outstanding.

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