Michelle M. Ueding

(402) 661-8613
(402) 346-1148 Fax

Ms. Ueding is a member of the firm’s Employee Benefits Practice Group. She concentrates her practice primarily on qualified plans, deferred compensation plans and ERISA issues relating to these arrangements. Ms. Ueding represents private, nonprofit and governmental plan sponsors as well as institutions, individuals and committees who administer, advise or serve as fiduciaries of employee benefit plans. She assists clients with plan design, due diligence, fiduciary duties, administration, investment review, disclosure requirements, drafting plan policies and administrative procedures, operational compliance, IRS and DOL filings and plan corrections. Ms. Ueding has extensive experience in the operation of 401(k), ESOP, governmental, employee stock ownership and other qualified plans; Section 403(b), 457 and nonqualified arrangements; trust, IRA and HSA administration; and serving as an ESOP trustee.

Representative Experience

  • Advising clients on plan design including contribution maximizing formulas and the related testing requirements.
  • Assisting clients in designing and implementing non-qualified plans.
  • Advising 403(b) plan sponsors regarding document and testing requirements under the new regulations.
  • Advising plan committees on fiduciary and governance matters as well as vendor selection, engagement and monitoring.
  • Conducting due diligence relating to employee benefit plans involved in corporate transactions.
  • Conducting compliance reviews of plan operations and document compliance.
  • Representing clients in connection with filings with the IRS and DOL including determination letter applications and correction program filings.
  • Creating administrative procedures to avoid prohibited transactions and ensure plan compliance.
  • Designing participant disclosures including fee- and investment-related disclosures.
  • Drafting service provider contracts and disclosures.
  • Consulting on administration of health savings account and individual retirement account programs.
  • Reviewing transaction documents and closely held stock valuations on behalf of the trustee of employee stock ownership plans.
  • Consulting clients on ESOP design and education.
  • Managing a regional retirement plan services department including oversight of trust administration and daily valuation services.


  • "Mergers, Acquisitions and Unsolicited Offers," Nebraska/Iowa Chapter 2018 Roundtable & ESOP Executive/Board Summit, Waterloo, Iowa, November 29, 2018.
  • "Labor and Employment: Key Diligence and Transition Issues with Employee Benefit Plans and Dealing with Potential Successor Liability Issues," 2018 Business Law Seminar (Nebraska State Bar Association), September 14, 2018.
  • “Employee Benefit Plan Risks and Best Practices for Mitigation,” Association of Jesuit Colleges and Universities conference, April 25, 2018.
  • "Plan Sponsors Still Responsible for Retaining Documentation of Hardship Distributions" in the Summer 2017 issue of Plan Consultant.
  • “Are you Audit-Ready? 5 Focus Areas for Retirement Plan Audits,” Human Resource Association of the Midlands webinar, April 24, 2018.
  • “Recent Case Law for Closely Held Companies,” Iowa-Nebraska ESOP Chapter 2017 Winter Conference on February 23, 2017.
  • “Understanding the Lawsuits Targeting University Retirement Plans,” Volume 24, Number 2 of the Journal of Pension Benefits.
  • "Understanding Recent 403(b) Plan ERISA Class Action Lawsuits," SACUBO 2016 Fall Workshop, November 6-8, 2016.
  • “Legal and Fiduciary Update,” ESOP Association, IA/NE Chapter, October 20, 2016.
  • “Legal and Fiduciary Update,” ESOP 2016 Midwest conference, September 8-9, 2016.
  • "ESOP Essentials: Ten Things You Need to Know as an ESOP Trustee," ESOP 2016 Midwest Conference, September 8-9, 2016.
  • “Assessing the Impact of ERISA Litigation on Your 403(b) Retirement Plans,” Kutak Rock Webinar, August 25, 2016.
  • “Administrative Committees: What to Ask, What to Know, What to Document,” NCEO Employee Ownership Conference, April 12-14, 2016.
  • “Fiduciary Update: The Legal & Legislative Landscape,” The Plan Sponsor Council of America (PSCA), March 22, 2016.
  • “Legal and Fiduciary Update,” ESOP Association, IA/NE Chapter, February 25, 2016
  • “The Role of a Fiduciary Committee," ESOP Association, IA/NE Chapter, October 28, 2015.
  • "Becoming an Effective Administration/Fiduciary Committee: what to ask, what to know, what to document," Midwest Regional ESOP Conference, Bloomington, Minnesota, September 10, 2015.
  • "Outsourcing Fiduciary Services: Engaging a 3(16), 3(21) and/or 3(38) Fiduciary," Certified Employee Benefit Specialist (CEBS) Retirement Education Session, Omaha, Nebraska, May 8, 2015.
  • "Fiduciary Services: Duties, Trends and Case Law," Pension Council of the Midlands, Omaha, Nebraska, April 21, 2015.
  • "Best Practices for ESOP Fiduciaries," Omaha, NE, November 11, 2014.
  • “The Role of a Fiduciary Committee," ESOP Association, IA/NE Chapter, February 28, 2013.
  • “The Basics of Fiduciary Liability Insurance," Pension Council of the Midlands, Omaha, Nebraska, February 5, 2013.