Sandra O. Wheeler J.D.

Director, PricewaterhouseCoopers LLP

Ms. Wheeler is a Director in PricewaterhouseCooper’s Washington National Tax Group resident in Washington, D.C. She consults on a wide variety of problems relating to employee benefits, including ERISA reporting and disclosure, the timing and taxation of plan distributions, plan terminations, and retirement planning. Ms. Wheeler is an attorney and has specialized in the employee benefits field for over 30 years. Prior to joining PricewaterhouseCoopers, Ms. Wheeler was a Tax Law Specialist in the Employee Plans Technical and Actuarial Division of the National Office of the Internal Revenue Service.


Ms. Wheeler received her B.A. (1973) and M.A. (1975) in psychology at California State University at Sacramento, and her J.D. from the University of Southern California (1978). Ms. Wheeler is a member of the California Bar.


Appearances