NANCY S. GERRIE is a partner in the Employee Benefits Department in McDermott, Will & Emery's Chicago office. Ms. Gerrie works with corporations, individuals, partnerships, and tax-exempt entities on a variety of qualified pension and welfare plan issues. She also advises clients on nonqualified deferred compensation matters, employee benefits in transactions, fiduciary responsibility issues, and foreign taxation of employee benefits. Ms. Gerrie earned her bachelor's degree from Colorado College in 1976 and her law degree in 1990 from Northwestern University School of Law. She has co-authored an On the Subject entitled Using Insurance Captives to Reinsure Employee Benefit Plan Risks.