• Employee Benefits
• Executive Compensation
• Estate Planning

• Represents clients in connection with establishment, qualification and consultation regarding all types of employee benefit plans, including 401(k), employee stock ownership plans, defined benefit plans, and nonqualified deferred compensation. 
• Represents clients in connection with all types of employee benefit compliance issues and governmental and private dispute resolution.
• Represents clients in all types of ERISA litigation.
• Represents clients in connection with establishment, consultation and termination of executive compensation.
• Represents clients in connection with legal issues affecting medical and other welfare benefits.
• Counsels clients regarding benefits issues in mergers and acquisitions.
• Counsels fiduciaries in connection with ERISA obligations.
• Provides counsel to clients with regard to distribution planning in connection with individual retirement accounts and qualified plan assets.
• Experience in handling government audits.
• Has more than 20 years experience in employee benefits.
• Represents businesses of all sizes, fiduciaries, insurers and financial providers in connection with all types of ERISA issues on a regular basis.
• Represent clients in connection with litigation brought by governmental entities and employers and fiduciaries in connection with all types of ERISA litigation, including routine claims for benefits, breach of fiduciary duty claims, wrongful termination of employment for purposes of denying employee benefits (510 claims), COBRA disputes and defending employers against multiemployer benefit plan claims.
• Extensive experience regarding virtually all aspects of employee benefits and ERISA, including counseling clients with respect to the design and establishment, maintenance, modification, merger, spin-off and termination of all types of employee pension and welfare benefit plans, including profit-sharing, 401(k) and pension plans, employee stock ownership plans (ESOPs), 403(b) annuities, cafeteria plans, self-insured medical plans and medical reimbursement programs, disability plans and voluntary employee beneficiary associations (VEBAs); drafting of governing and support documents and administrative forms; preparation of appropriate filings with governmental agencies, including the Internal Revenue Service, U. S. Department of Labor and Pension Benefit Guaranty Corporation, relating to such matters as plan qualification, tax-exempt status, plan mergers and plan termination; advising with respect to operational and administrative issues relating to such matters as nondiscrimination testing, anti-cutback issues, plan distributions, participant loans, investment direction, qualified domestic relations orders, prohibited transactions, fiduciary responsibility, and COBRA and HIPAA compliance; analysis of controlled group and affiliated service group status; and representing clients in audit controversies with the Internal Revenue Service and U. S. Department of Labor. 
• Assist clients in obtaining Employee Plan Compliance Resolution System (EPCRS) Compliance Statements and in seeking private letter rulings, advisory opinions, and prohibited transaction exemptions with respect to proposed transactions. 
• Past client representations include: assisting state-wide nursing home organization in obtaining retroactive tax exemption for health plan VEBA; assisting Fortune 500 company with HIPAA compliance; assisting publicly-traded entity with all retirement plan issues, including employer stock held in 401(k) plan; assisting insurers and self-insured employees in connection with health and welfare disability claims, defending service providers in breach of fiduciary duty claims, defending insurers and self-insured employers in welfare benefit claims, defending administrators in COBRA disputes and defending employers in ERISA 510 claims.
• Has more than 20 years experience in estate planning.

AV Rated - Martindale-Hubbell

Plan Design & Compliance
“Defined Contribution Plan Changes – Fiduciary Liability Issues”, Pension Protection Act of 2006 Seminar (December 2006)

"Defined Contribution Plan Changes - ERISA and the Pension Protection Act", Teleconference sponsored by the Global Knowledge Congress (November 2006)

"409A", Accountant's Training Session (November 2006)

"Benefits Issues," Rockwell Automation (August 2006)

"COBRA Notice Issues", Ulmer & Berne Employment & Labor Law Seminar (May 2006)

"ERISA Considerations for Financial Service Providers", Hot Topics: Financial Services Update 2006 (May 2006)

"Employee Benefits and ERISA and Retirement Plan Administration: EGTRR Benefit Changes - Part I", Cleveland Tax Institute, Cleveland Bar Association (October 2001)

"ASPA Benefits Council of Cleveland", presentation with IRS Specialists from Chicago regarding Employee Plans Compliance Resolution System (June 2001)

"Understanding HIPAA As It Applies to Health Care Provider’s Use of Health Information", Aultman Health System Medical Staff (September 2000)

"Legal Considerations in Maintaining the Privacy of Medical Records", The Benefits Forum, Manufacturers Alliance (June 2000)

"Employee Benefits Considerations in Mergers and Acquisitions", Cleveland Tax Institute, Cleveland Bar Association (November 1999)

"Administering Employee Benefits to Ensure Compliance With a Litany of Complex and Conflicting Federal Laws", Personnel Law Update 1998, Council on Education and Management (June 1998)

"Cutting Edge Issues in Employee Benefits", Cleveland Tax Institute, Cleveland Bar Association (October 1997)

ERISA Litigation 
"ERISA Update for Financial Services Providers," Hot Topics: Financial Services Update 2007 (November 2007)

"What's New in Employee Benefits", Midwest Labor & Employment Law Seminar, Ohio State Bar Association Labor and Employment Law Section (October 2003)

"Employee Benefits "Promises to Keep", Midwest Labor & Employment Law Seminar, Ohio State Bar Association Labor and Employment Law Section (November 2002)

"Benefits Issues in Downsizing the Executive", Midwest Labor & Employment Law Seminar, Ohio State Bar Association Labor and Employment Law Section (October 2001)

"Preemption Under ERISA", Midwest Labor & Employment Law Conference, Ohio State Bar Association Labor and Employment Law Section (October 1999)

"ERISA Developments Affecting the Employment Relationship", Midwest Labor & Employment Law Conference, Ohio State Bar Association Labor and Employment Law Section (October 1997)

Executive Compensation
"Executive Compensation and the New 409A Regulations", Tax Seminar (May 2007)

"409A", Accountant's Training Session (November 2006)

"409A", Ohio Society of CPAs (December 2005)

"Nonqualified Plans: Their Place in Retirement Planning", Ohio Society of CPAs (January 2000)

Individual Retirement Accounts
"Distribution Planning For Retirement Benefits – The 2001 Proposed Regulations",Luncheon Meeting, Cleveland Bar Association Trust and Estates Group (May 2001)

"Individual Retirement Accounts", Cleveland Tax Institute, Cleveland Bar Association  (November 1998)

"Individual Retirement Accounts and Other Retirement Developments", 26th Charitable Tax Seminar, Jewish Community Federation of Cleveland (June 1998)

"Distribution Planning and Charitable Giving for Retirement Benefits", Hot Topics in Estate Planning, The Cleveland Foundation (August 1997)

Speaker, Midwest Labor and Employment Law Conference (1997, 1999, 2001, 2002, 2003)

Guest speaker at various tax and business groups: Cleveland Tax Institute;
State and Local Tax Institute;

Cleveland Bar Association; WEB (Working in Employee Benefits); Manufacturers' Alliance Employee Benefits Forum/2000

Frequent lecturer at various continuing education programs

Dress for Success Cleveland (Board Chair)

Dress for Success Columbus (Board Chair)

Second Glance Thrift (Board Chair)