Michael J. Wilder focuses his practice on corporate and international tax issues. He has extensive experience in structuring corporate mergers and dispositions, spin-offs, liquidations, cross-border transfers and financing instruments, as well as in the areas of consolidated returns, bankruptcy and insolvency tax matters. Michael represents clients in seeking private letter rulings from the Internal Revenue Service (IRS) and in handling audit and appeals matters. Michael is the leader of McDermott’s Corporate Tax Practice.

Michael has taught advanced international taxation at Georgetown Law School. He also speaks frequently on tax issues.

Previously, Michael worked in the Office of Associate Chief Counsel (Corporate) at the IRS for fourteen years. At the IRS, he reviewed and consulted on guidance projects, technical advice memoranda, private letter rulings, litigation, spin-offs, and other matters concerning corporate tax transactions and issues.

Before his legal career, Michael was a professional chess player. He became the national champion of the United States in 1988 and was awarded the title of international grandmaster in 1989.

Advises health insurers, HMOs, provider organizations, and private equity funds on complex regulatory matters and healthcare M&A  

Counsels clients on Medicare Advantage, Medicare Part D, and Medicaid managed care programs  

Helps innovative companies navigate state risk-bearing regulations and structure transactions involving federal and state healthcare programs  

Advises healthcare companies on District of Columbia certificate of need (CON) laws, including CON approvals for new services, ownership changes, and facility closures

Allison Wilkerson focuses her practice on employee benefits matters. She has extensive experience handling issues pertaining to the Employee Retirement Income Security Act of 1974 (ERISA) and employee stock ownership plans (ESOPs).

With respect to ERISA, Allison focuses on compliance issues and the Internal Revenue Code related to employee benefits, including qualified plans, nonqualified plans, and executive and deferred compensation. While advising employers on the design, implementation and administration of tax-qualified retirement plans and nonqualified retirement plans, Allison provides relevant guidance as to administrative and operational matters, and assists clients with various benefit plan correction programs offered by the Department of Labor (DOL) and Internal Revenue Service (IRS). Allison also has advised employers with respect to issues raised in connection with corporate mergers, acquisitions and divestitures as they relate to the various benefit plans maintained by the affected corporate entity or entities.

Allison focuses her ESOP practice on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies. She has been involved in hundreds of transactions, including leveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs using private equity. She has advised employers on the implementation of nonqualified plans and executive compensation arrangements that complement the employee ownership structure and culture inherent in an ESOP-owned company. Allison also represents independent fiduciaries in their role as purchaser in an ESOP transaction as to their legal duties with respect to their representation of ESOP participants and beneficiaries.

Allison writes and speaks frequently on ERISA and ESOP issues.

Allison Wilkerson focuses her practice on employee benefits matters. She has extensive experience handling issues pertaining to the Employee Retirement Income Security Act of 1974 (ERISA) and employee stock ownership plans (ESOPs).

With respect to ERISA, Allison focuses on compliance issues and the Internal Revenue Code related to employee benefits, including qualified plans, nonqualified plans, and executive and deferred compensation. While advising employers on the design, implementation and administration of tax-qualified retirement plans and nonqualified retirement plans, Allison provides relevant guidance as to administrative and operational matters, and assists clients with various benefit plan correction programs offered by the Department of Labor (DOL) and Internal Revenue Service (IRS). Allison also has advised employers with respect to issues raised in connection with corporate mergers, acquisitions and divestitures as they relate to the various benefit plans maintained by the affected corporate entity or entities.

Allison focuses her ESOP practice on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies. She has been involved in hundreds of transactions, including leveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs using private equity. She has advised employers on the implementation of nonqualified plans and executive compensation arrangements that complement the employee ownership structure and culture inherent in an ESOP-owned company. Allison also represents independent fiduciaries in their role as purchaser in an ESOP transaction as to their legal duties with respect to their representation of ESOP participants and beneficiaries.

Allison writes and speaks frequently on ERISA and ESOP issues.

Advises boards and senior executives on multidisciplinary executive compensation and employee benefits matters

Counsels clients on compensation strategy, governance, and regulatory compliance

Represents clients in executive compensation and employee benefits litigation

Guides organizations through complex compensation and benefits matters

Michael J. Wilder focuses his practice on corporate and international tax issues. He has extensive experience in structuring corporate mergers and dispositions, spin-offs, liquidations, cross-border transfers and financing instruments, as well as in the areas of consolidated returns, bankruptcy and insolvency tax matters. Michael represents clients in seeking private letter rulings from the Internal Revenue Service (IRS) and in handling audit and appeals matters. Michael is the leader of McDermott’s Corporate Tax Practice.

Michael has taught advanced international taxation at Georgetown Law School. He also speaks frequently on tax issues.

Previously, Michael worked in the Office of Associate Chief Counsel (Corporate) at the IRS for fourteen years. At the IRS, he reviewed and consulted on guidance projects, technical advice memoranda, private letter rulings, litigation, spin-offs, and other matters concerning corporate tax transactions and issues.

Before his legal career, Michael was a professional chess player. He became the national champion of the United States in 1988 and was awarded the title of international grandmaster in 1989.

Assists in the design, deployment, and ongoing implementation of innovative care delivery models for life sciences, healthcare, and informatics clients

Regularly advises companies pivoting to healthcare vertical offerings based on legacy technology and strategic assets

Advises clients on AI governance, public trust, and AI deployment

Advises clients on HIE participation, data sharing and compliance

Counsels clients on the development of data and biospecimen registries, real-world evidence platforms, and biobanking programs

Amy C. Pimentel (CIPM) advises clients on the legal, regulatory, and governance challenges that arise at the intersection of privacy, cybersecurity, and technology. She helps organizations navigate evolving global requirements while developing practical strategies that enable innovation, manage risk, and support business growth. Amy is particularly skilled at translating complex legal and regulatory frameworks into operational solutions that work across jurisdictions, products, and business functions.

Amy serves as a strategic advisor to companies developing, deploying, and scaling technology-driven products and services. She counsels clients on artificial intelligence (AI) governance, data strategy, privacy compliance, cybersecurity, and digital product development, helping them harness emerging technologies responsibly and effectively. Working across industries — including health care and life sciences, technology, financial services, media/social media, and consumer products — Amy partners with legal, product, engineering, and executive teams to embed privacy, security, and responsible AI principles throughout the product lifecycle. Her practical, business-focused approach helps clients bring innovative products to market while navigating an increasingly complex regulatory environment.

In addition to regulatory and product counseling, Amy advises on technology, data, and cybersecurity issues in commercial transactions, outsourcing arrangements, strategic partnerships, and corporate transactions. She drafts and negotiates complex technology and data agreements, conducts privacy and cyber due diligence, and counsels clients on third-party risk management, data commercialization, security incidents, and regulatory investigations. By combining deep regulatory knowledge with a strong understanding of emerging technologies, Amy helps clients address today’s challenges while preparing for the risks and opportunities of tomorrow.

Counsels healthcare and life sciences clients on government investigations, regulatory compliance, and compliance program development  

Represents clients in False Claims Act qui tam matters, government audits, civil monetary penalty and exclusion investigations, and CMS suspension and revocation actions  

Advises on the Anti-Kickback Statute and Stark Law, and on Medicare and Medicaid coverage and payment rules  

Negotiates and implements corporate integrity agreements and makes government self-disclosures