Candace L.Quinn
Senior Counsel
Employee Benefits
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Candace is an executive compensation and employee benefits attorney with significant international and domestic experience.
More About Candace
Candace has extensive tax and legal experience in employee benefits and executive compensation, representing for-profit and not-for-profit entities. Her practice focuses on domestic and cross-border regulatory and operational qualified and nonqualified plan compliance, M&A due diligence on EC/EB plans and arrangements, executive compensation plan design, fiduciary standards, best practice corporate governance, internal controls, as well as the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), Dodd-Frank, legal and tax matters concerning qualified and nonqualified retirement plans, and ERISA and tax litigation support.
Candace is highly knowledgeable in renewable energy project finance, including structuring, tax equity advisory, renewable energy advisory on credits and incentives, and M&A renewable energy tax due diligence. Her clients have included multinational and domestic corporations, partnerships, joint ventures, boards of directors, tax exempt, and not-for-profit entities in the areas of manufacturing, finance, banking, energy and utilities, technology, health care and life sciences, insurance, real estate, higher education, and philanthropy.
Candace has counseled clients on tax, ERISA, fiduciary duty standards, and corporate governance under the Sarbanes-Oxley Act. She has conducted extensive due diligence operational compliance reviews of qualified retirement plans and governmental and tax-sheltered annuity plans (including integrating third-party administration and vendor agreements) and transactional reviews for mergers, acquisitions and divestitures; represented plan sponsors regarding plan corrections to the IRS and Department of Labor for compliance; counseled clients in audits, managed tax controversies and resolutions; and obtained IRS recognition of tax-exempt status for numerous organizations.
Candace is highly knowledgeable in renewable energy project finance, including structuring, tax equity advisory, renewable energy advisory on credits and incentives, and M&A renewable energy tax due diligence. Her clients have included multinational and domestic corporations, partnerships, joint ventures, boards of directors, tax exempt, and not-for-profit entities in the areas of manufacturing, finance, banking, energy and utilities, technology, health care and life sciences, insurance, real estate, higher education, and philanthropy.
Candace has counseled clients on tax, ERISA, fiduciary duty standards, and corporate governance under the Sarbanes-Oxley Act. She has conducted extensive due diligence operational compliance reviews of qualified retirement plans and governmental and tax-sheltered annuity plans (including integrating third-party administration and vendor agreements) and transactional reviews for mergers, acquisitions and divestitures; represented plan sponsors regarding plan corrections to the IRS and Department of Labor for compliance; counseled clients in audits, managed tax controversies and resolutions; and obtained IRS recognition of tax-exempt status for numerous organizations.
- LLM, Vermont Law School
Energy - LLM, Boston University School of Law
Taxation - JD, Suffolk University Law School
National Moot Court Champion - BS, Tulane University
Economics
- Massachusetts
- New York
Related News & Insights
-
Webinar
Aug 18, 2020
COVID-19 Era M&A: State of the Market and Roadmap for 363 Sales
-
Media Mentions
Aug 4, 2020
Candace Quinn quoted in Zenger
-
Attorney Publication
Jul 31, 2020
Linda Haynes, Ameena Majid and Candace Quinn authored an article in Bloomberg Law
-
Media Mentions
Jul 31, 2020
Linda Haynes, Ameena Majid and Candace Quinn quoted in Axios
- New York Bar Association, Section of Taxation
- New York City Bar Association
- Massachusetts Bar Association
- Women’s Executive Circle of New York, co-founder/co-president (www.WECNY.com)
- United States Council for International Business, Environment Committee and Labor and Energy Working Group
- Co-Author, “INSIGHT: Are Energy Investments Triggering ESG Restrictions?,” BNA/Bloomberg Daily Labor Report (July 31, 2020)
- Author, “INSIGHT: Executive Orders to Speed Energy Projects May Mean Delay,” BNA/Bloomberg Energy & Environment Report (May 21, 2019)
- Co-Author, “Compensating the International Mobile Executive,” BNA Chapter Publication (Spring 2019)
- Contributing Author, “Compensation Around the Globe; Need for Robust Disclosure and Accountability in the 2018 Proxy Season,” BNA (Spring 2019)
- Author, “Policy, Finance and Energy Justice,” Vermont Law School, Master Thesis (August 2016)
- Co-Author, “Hospital Church Plan Exemption: First Amendment Protection for Religious Organizations or Opportunity for ERISA Regulatory Arbitrage,” BNA Pension & Benefits Daily (December 31, 2013)
- Co-Author, “Executive Compensation Around the Globe: Need for Robust Disclosure and Accountability in the 2013 Proxy Season,” BNA Pension & Benefits Day (March 7, 2013)
- Co-Author, “DOL Final Fee Disclosure Rules May Have Consequences for Fiduciaries Beyond Fines – Could Result in Increased Litigation and Government Enforcement,” BNA Pension & Benefits Daily (April 25, 2012)
- Author, “Governmental Investigation of Executive and Board Compensation Intensifies at Not-For-Profit Organizations: Challenges to the Rebuttable Presumption,” BNA Pension & Benefits Daily (December 8, 2011)
- Co-Author, “Fee Disclosure of Defined Contribution Plans: The State of Fiduciary Duties,” BNA Pension & Benefits Daily (July 2010)
- Co-Author, “Enforcement Efforts Take Aim at Executive Compensation of Tax Exempt Health Care Entities,” BNA Pension & Benefits Daily (December 2009)
- Co-Author, “The Recovery Act’s Mechanism to Stimulate the Economy Requires Adjustment: Is More Legislation the Answer?,” BNA Pension & Benefits Daily (April 2009)
- Co-Author, “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School (February 2009)
- Co-Author, “Modernization of the Section 403(b) Plan and Its ERISA Implications,” BNA Pension & Benefits Daily (July 2008)
- Co-Author, “ERISA’s Fiduciary Duties: Meeting the ‘Reasonable’ Contract and Fee Requirements,” BNA Pension & Benefits Daily (April 2008)
- Co-Author, “Substantial Risk of Forfeiture and Bona Fide Severance: Synchronizing the Layers of Sections 457(f) and 409A,” Executive Compensation Library Journal Reports: Law and Policy (2008)
- Co-Author, “Compensation as a Vehicle for Company Growth,” Capital Growth Interactive Venture Guide (2006)
- “IRS Focuses On Executive Compensation of Non-Profit Health Care Entities,” BNA Health Law Reporter (May 2004)
- “Automatic Excess Benefit transactions: Avoiding Intermediate Sanctions or Loss of Exempt Status,” BNA Pension Reporter (March 2004)
- Co-Author, “Retirement and Investment Planning Alternatives,” Compensations and Benefits Journal (Spring 2000)
- “Equity and Executive Compensation in COVID-19” Webinar, National Association of Stock Plan Professionals, Boston Chapter, Seyfarth Shaw and KPMG, LLP, Boston, Massachusetts (June 23, 2020)
- “Corporate and Plan Fiduciary Duty and Addressing Risk of Liability in COVID-19” Webinar, Seyfarth Shaw and Berkshire Hathaway Specialty Insurance Guest Speaker, New York, New York (June 18, 2020)
- “Underwater Stock Options, Financial Accounting and Executive Compensation During COVID-19” Webinar, IICLE, Seyfarth Shaw, Mazars USA and Wagner Law Group, Chicago, Illinois (June 9, 2020)
- “Equity Incentives in a Coronavirus Market” Webinar, National Association of Stock Plan Professionals, Atlanta Chapter, Seyfarth Shaw and Mazars USA, Atlanta, Georgia (May 12, 2020)
- “Equity Grants in a Coronavirus Market” Webinar, National Association of Stock Plan Professionals, Chicago Chapter, Seyfarth Shaw and Mazars USA, Chicago, Illinois (April 16, 2020)
- “Corporate Fiduciary Duty in a Tech Driven World- Solutions and Preventions to Mitigate Damages” Webinar Seyfarth Shaw, Mazars USA and Gallagher, New York, New York (April 6, 2020)
- “ERISA Legal Developments,” 2017 “Current Risk Issues,” Seminar New York Fiduciary & Risk Management Association at Evercore Trust Company N.A., New York, NY (November 16, 2017)
- “What Happens if a Financial Institution is Convicted of a Felony,” New York Fiduciary & Risk Management Association at Evercore Trust Company N.A., New York, NY (November 16, 2017)
- “What Happens if a Financial Institution is Convicted of a Felony,” 31st National Risk Management Training Conference of Fiduciary and Investment Risk Management Association, New Orleans, LA (May 24, 2017)
- Speaker and Moderator, “The State of Women Business Leaders in New York State,” Women’s Executive Circle of New York Census Study, Prepared in Partnership with Columbia Business School, Presented at Bank of America for the Women’s Executive Circle of New York (May 2016)
- Speaker, “Retirement Plan Readiness: Trends, Opportunities, Mitigating Risk,” Presented at Wilmington Trust Philanthropic Speaker Series (April 2016)
- Speaker, “Executive Incentive Compensation in the Alternative Investment Industry – Best Practices and Current Developments,” ALM Hedge Fund General Counsel and Compliance Office Summit (October 2015)
- Speaker, “Women in Power: Developing and Supporting Women Leaders,” The Women’s Executive Circle of New York Presents to the U.S. Department of State International Visitor Leadership Program – A Project for Japan (August 2015)
- Speaker and Moderator, “The State of Women Business Leaders in New York State,” Women's Executive Circle of New York Census Study, Prepared in Partnership with Columbia Business School, Presented at Bank of America for the Women's Executive Circle of New York (November 2013)
- “The State of Women Business Leaders in New York State," Women's Executive Circle of New York Census Study, Prepared in partnership with Columbia Business School, Presented at Bank of America for the Women's Executive Circle of New York (November 2011)
- “The Path to the Boardroom,” Women’s Executive Circle of New York and Morgan Stanley Smith Barney, (July 2011)
- “Addressing the New Regulations and Challenges Facing Sponsors of 403(b), Retirement Plans and SERPs,” Greater New York Hospital Association, New York, NY (August 2010)
- “Dealing Successfully with Compliance & Enforcement Programs for 401(k) and Other Retirement Plans,” Directors Roundtable Institute, New York, NY (July 2010)
- “Women's Leadership Breakfast,” Women's Executive Circle and Morgan Stanley Smith Barney (May 2010)
- “The State of Women Business Leaders in New York State,” Women's Executive Circle of New York Census Study, Prepared in partnership with Columbia Business School (February 2010)
- “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School, Women and Work Program, Presented at PricewaterhouseCoopers (February 2009)
- “Women’s Leadership and the Economic Crisis: Does Gender Matter?” A debate on The New York Economy, Presented by Cornell University Institute of Women and Work, ILR School and the President’s Council of Cornell’s Women. New York, NY (October 2008)
- “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School, Women and Work Program, Presented at Citi Smith Barney for Women’s Executive Circle of New York (February 2008)
- Panelist, “The State of the State Panelist,” The New York State Legislative Women’s Caucus and Assembly Task Force on Women’s Issues, Cornell University Institute for Women and Work Women in New York State, in honor of National Women’s Equal Pay Day, Albany, NY (April 2007)
- “Forum for Women Executives and Entrepreneurs,” Women’s Executive Circle of New York Census Study, Prepared in partnership with University of California at DAVIS, Presented at Microsoft, Palo Alto, CA (November 2006)
- Equity Compensation Seminar Series, The Entrepreneur Venture Conference, Presented by the Women’s in Technology Cluster, Silicon Valley, CA (September 2006-October 2006)
- Quoted, "The stage is set for a battle on sustainable investing," Axios (July 31, 2020)
- Interviewed, “Increased Scrutiny Around Executive Pay, Domestic and International,” Bloomberg Radio with Michael McKee, New York, NY (July 2016)
- Mentioned, “Ninth Circuit: Edison Fiduciaries Breached Duties by Offering Retail-Class Investments,” BNA Pension & Benefits Daily (March 22, 2013)
- Mentioned (As Women's Executive Circle of New York), “Report Parses Wall Street Workforce,” The Wall Street Journal (December 2, 2011)
- Quoted, “Women Hold Few Top Jobs at N.Y. Firms,” The Wall Street Journal (October 28, 2011)
Candace is an executive compensation and employee benefits attorney with significant international and domestic experience.
More About Candace
Candace has extensive tax and legal experience in employee benefits and executive compensation, representing for-profit and not-for-profit entities. Her practice focuses on domestic and cross-border regulatory and operational qualified and nonqualified plan compliance, M&A due diligence on EC/EB plans and arrangements, executive compensation plan design, fiduciary standards, best practice corporate governance, internal controls, as well as the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), Dodd-Frank, legal and tax matters concerning qualified and nonqualified retirement plans, and ERISA and tax litigation support.
Candace is highly knowledgeable in renewable energy project finance, including structuring, tax equity advisory, renewable energy advisory on credits and incentives, and M&A renewable energy tax due diligence. Her clients have included multinational and domestic corporations, partnerships, joint ventures, boards of directors, tax exempt, and not-for-profit entities in the areas of manufacturing, finance, banking, energy and utilities, technology, health care and life sciences, insurance, real estate, higher education, and philanthropy.
Candace has counseled clients on tax, ERISA, fiduciary duty standards, and corporate governance under the Sarbanes-Oxley Act. She has conducted extensive due diligence operational compliance reviews of qualified retirement plans and governmental and tax-sheltered annuity plans (including integrating third-party administration and vendor agreements) and transactional reviews for mergers, acquisitions and divestitures; represented plan sponsors regarding plan corrections to the IRS and Department of Labor for compliance; counseled clients in audits, managed tax controversies and resolutions; and obtained IRS recognition of tax-exempt status for numerous organizations.
Candace is highly knowledgeable in renewable energy project finance, including structuring, tax equity advisory, renewable energy advisory on credits and incentives, and M&A renewable energy tax due diligence. Her clients have included multinational and domestic corporations, partnerships, joint ventures, boards of directors, tax exempt, and not-for-profit entities in the areas of manufacturing, finance, banking, energy and utilities, technology, health care and life sciences, insurance, real estate, higher education, and philanthropy.
Candace has counseled clients on tax, ERISA, fiduciary duty standards, and corporate governance under the Sarbanes-Oxley Act. She has conducted extensive due diligence operational compliance reviews of qualified retirement plans and governmental and tax-sheltered annuity plans (including integrating third-party administration and vendor agreements) and transactional reviews for mergers, acquisitions and divestitures; represented plan sponsors regarding plan corrections to the IRS and Department of Labor for compliance; counseled clients in audits, managed tax controversies and resolutions; and obtained IRS recognition of tax-exempt status for numerous organizations.
- LLM, Vermont Law School
Energy - LLM, Boston University School of Law
Taxation - JD, Suffolk University Law School
National Moot Court Champion - BS, Tulane University
Economics
- Massachusetts
- New York
Related News & Insights
-
Webinar
Aug 18, 2020
COVID-19 Era M&A: State of the Market and Roadmap for 363 Sales
-
Media Mentions
Aug 4, 2020
Candace Quinn quoted in Zenger
-
Attorney Publication
Jul 31, 2020
Linda Haynes, Ameena Majid and Candace Quinn authored an article in Bloomberg Law
-
Media Mentions
Jul 31, 2020
Linda Haynes, Ameena Majid and Candace Quinn quoted in Axios
- New York Bar Association, Section of Taxation
- New York City Bar Association
- Massachusetts Bar Association
- Women’s Executive Circle of New York, co-founder/co-president (www.WECNY.com)
- United States Council for International Business, Environment Committee and Labor and Energy Working Group
- Co-Author, “INSIGHT: Are Energy Investments Triggering ESG Restrictions?,” BNA/Bloomberg Daily Labor Report (July 31, 2020)
- Author, “INSIGHT: Executive Orders to Speed Energy Projects May Mean Delay,” BNA/Bloomberg Energy & Environment Report (May 21, 2019)
- Co-Author, “Compensating the International Mobile Executive,” BNA Chapter Publication (Spring 2019)
- Contributing Author, “Compensation Around the Globe; Need for Robust Disclosure and Accountability in the 2018 Proxy Season,” BNA (Spring 2019)
- Author, “Policy, Finance and Energy Justice,” Vermont Law School, Master Thesis (August 2016)
- Co-Author, “Hospital Church Plan Exemption: First Amendment Protection for Religious Organizations or Opportunity for ERISA Regulatory Arbitrage,” BNA Pension & Benefits Daily (December 31, 2013)
- Co-Author, “Executive Compensation Around the Globe: Need for Robust Disclosure and Accountability in the 2013 Proxy Season,” BNA Pension & Benefits Day (March 7, 2013)
- Co-Author, “DOL Final Fee Disclosure Rules May Have Consequences for Fiduciaries Beyond Fines – Could Result in Increased Litigation and Government Enforcement,” BNA Pension & Benefits Daily (April 25, 2012)
- Author, “Governmental Investigation of Executive and Board Compensation Intensifies at Not-For-Profit Organizations: Challenges to the Rebuttable Presumption,” BNA Pension & Benefits Daily (December 8, 2011)
- Co-Author, “Fee Disclosure of Defined Contribution Plans: The State of Fiduciary Duties,” BNA Pension & Benefits Daily (July 2010)
- Co-Author, “Enforcement Efforts Take Aim at Executive Compensation of Tax Exempt Health Care Entities,” BNA Pension & Benefits Daily (December 2009)
- Co-Author, “The Recovery Act’s Mechanism to Stimulate the Economy Requires Adjustment: Is More Legislation the Answer?,” BNA Pension & Benefits Daily (April 2009)
- Co-Author, “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School (February 2009)
- Co-Author, “Modernization of the Section 403(b) Plan and Its ERISA Implications,” BNA Pension & Benefits Daily (July 2008)
- Co-Author, “ERISA’s Fiduciary Duties: Meeting the ‘Reasonable’ Contract and Fee Requirements,” BNA Pension & Benefits Daily (April 2008)
- Co-Author, “Substantial Risk of Forfeiture and Bona Fide Severance: Synchronizing the Layers of Sections 457(f) and 409A,” Executive Compensation Library Journal Reports: Law and Policy (2008)
- Co-Author, “Compensation as a Vehicle for Company Growth,” Capital Growth Interactive Venture Guide (2006)
- “IRS Focuses On Executive Compensation of Non-Profit Health Care Entities,” BNA Health Law Reporter (May 2004)
- “Automatic Excess Benefit transactions: Avoiding Intermediate Sanctions or Loss of Exempt Status,” BNA Pension Reporter (March 2004)
- Co-Author, “Retirement and Investment Planning Alternatives,” Compensations and Benefits Journal (Spring 2000)
- “Equity and Executive Compensation in COVID-19” Webinar, National Association of Stock Plan Professionals, Boston Chapter, Seyfarth Shaw and KPMG, LLP, Boston, Massachusetts (June 23, 2020)
- “Corporate and Plan Fiduciary Duty and Addressing Risk of Liability in COVID-19” Webinar, Seyfarth Shaw and Berkshire Hathaway Specialty Insurance Guest Speaker, New York, New York (June 18, 2020)
- “Underwater Stock Options, Financial Accounting and Executive Compensation During COVID-19” Webinar, IICLE, Seyfarth Shaw, Mazars USA and Wagner Law Group, Chicago, Illinois (June 9, 2020)
- “Equity Incentives in a Coronavirus Market” Webinar, National Association of Stock Plan Professionals, Atlanta Chapter, Seyfarth Shaw and Mazars USA, Atlanta, Georgia (May 12, 2020)
- “Equity Grants in a Coronavirus Market” Webinar, National Association of Stock Plan Professionals, Chicago Chapter, Seyfarth Shaw and Mazars USA, Chicago, Illinois (April 16, 2020)
- “Corporate Fiduciary Duty in a Tech Driven World- Solutions and Preventions to Mitigate Damages” Webinar Seyfarth Shaw, Mazars USA and Gallagher, New York, New York (April 6, 2020)
- “ERISA Legal Developments,” 2017 “Current Risk Issues,” Seminar New York Fiduciary & Risk Management Association at Evercore Trust Company N.A., New York, NY (November 16, 2017)
- “What Happens if a Financial Institution is Convicted of a Felony,” New York Fiduciary & Risk Management Association at Evercore Trust Company N.A., New York, NY (November 16, 2017)
- “What Happens if a Financial Institution is Convicted of a Felony,” 31st National Risk Management Training Conference of Fiduciary and Investment Risk Management Association, New Orleans, LA (May 24, 2017)
- Speaker and Moderator, “The State of Women Business Leaders in New York State,” Women’s Executive Circle of New York Census Study, Prepared in Partnership with Columbia Business School, Presented at Bank of America for the Women’s Executive Circle of New York (May 2016)
- Speaker, “Retirement Plan Readiness: Trends, Opportunities, Mitigating Risk,” Presented at Wilmington Trust Philanthropic Speaker Series (April 2016)
- Speaker, “Executive Incentive Compensation in the Alternative Investment Industry – Best Practices and Current Developments,” ALM Hedge Fund General Counsel and Compliance Office Summit (October 2015)
- Speaker, “Women in Power: Developing and Supporting Women Leaders,” The Women’s Executive Circle of New York Presents to the U.S. Department of State International Visitor Leadership Program – A Project for Japan (August 2015)
- Speaker and Moderator, “The State of Women Business Leaders in New York State,” Women's Executive Circle of New York Census Study, Prepared in Partnership with Columbia Business School, Presented at Bank of America for the Women's Executive Circle of New York (November 2013)
- “The State of Women Business Leaders in New York State," Women's Executive Circle of New York Census Study, Prepared in partnership with Columbia Business School, Presented at Bank of America for the Women's Executive Circle of New York (November 2011)
- “The Path to the Boardroom,” Women’s Executive Circle of New York and Morgan Stanley Smith Barney, (July 2011)
- “Addressing the New Regulations and Challenges Facing Sponsors of 403(b), Retirement Plans and SERPs,” Greater New York Hospital Association, New York, NY (August 2010)
- “Dealing Successfully with Compliance & Enforcement Programs for 401(k) and Other Retirement Plans,” Directors Roundtable Institute, New York, NY (July 2010)
- “Women's Leadership Breakfast,” Women's Executive Circle and Morgan Stanley Smith Barney (May 2010)
- “The State of Women Business Leaders in New York State,” Women's Executive Circle of New York Census Study, Prepared in partnership with Columbia Business School (February 2010)
- “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School, Women and Work Program, Presented at PricewaterhouseCoopers (February 2009)
- “Women’s Leadership and the Economic Crisis: Does Gender Matter?” A debate on The New York Economy, Presented by Cornell University Institute of Women and Work, ILR School and the President’s Council of Cornell’s Women. New York, NY (October 2008)
- “State of New York Business Leaders in New York,” Women’s Executive Circle of New York Census Study, Prepared in partnership with Cornell University Industrial Labor Relations School, Women and Work Program, Presented at Citi Smith Barney for Women’s Executive Circle of New York (February 2008)
- Panelist, “The State of the State Panelist,” The New York State Legislative Women’s Caucus and Assembly Task Force on Women’s Issues, Cornell University Institute for Women and Work Women in New York State, in honor of National Women’s Equal Pay Day, Albany, NY (April 2007)
- “Forum for Women Executives and Entrepreneurs,” Women’s Executive Circle of New York Census Study, Prepared in partnership with University of California at DAVIS, Presented at Microsoft, Palo Alto, CA (November 2006)
- Equity Compensation Seminar Series, The Entrepreneur Venture Conference, Presented by the Women’s in Technology Cluster, Silicon Valley, CA (September 2006-October 2006)
- Quoted, "The stage is set for a battle on sustainable investing," Axios (July 31, 2020)
- Interviewed, “Increased Scrutiny Around Executive Pay, Domestic and International,” Bloomberg Radio with Michael McKee, New York, NY (July 2016)
- Mentioned, “Ninth Circuit: Edison Fiduciaries Breached Duties by Offering Retail-Class Investments,” BNA Pension & Benefits Daily (March 22, 2013)
- Mentioned (As Women's Executive Circle of New York), “Report Parses Wall Street Workforce,” The Wall Street Journal (December 2, 2011)
- Quoted, “Women Hold Few Top Jobs at N.Y. Firms,” The Wall Street Journal (October 28, 2011)