Mercer Principal Norma Sharara \u2014 who works closely with the ABA Retirement Funds Program, an ALA VIP sponsor \u2014 describes the current tax and regulatory picture for retirement plans.\xa0\n\nNorma Sharara is a Principal in Mercer\u2019s Washington Resource Group, focusing on tax-qualified and non-qualified retirement plans, including ERISA fiduciary rules, state-run retirement initiatives and federal retirement policy. Sharara has more than 25 years of experience with retirement plan issues. Before joining Mercer in 2015, she practiced law in Washington, D.C., and has been a frequent speaker and author on retirement plan topics.\n\nThe ABA Retirement Funds Program has been supplying retirement plans exclusively to the legal community for over 50 years. Mercer Trust Company is the ABA Retirement Funds Program\u2019s investment fiduciary, investment manager, and trustee and custodian. Mercer has responsibility for development of the investment policy for the program, subject to acceptance by the ABA Retirement Funds; for implementation of the policy; and for monitoring of the platform of fund investments.