Michelle represents closely held, publicly traded, 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, plan policies and administrative procedures, operational compliance, IRS and DOL filings and audits. Special areas of concentration include design and operation of 401(k), ESOP, governmental, employee stock ownership and other qualified plans; Section 403(b), 457, 409A, employee stock purchase plans, and executive compensation arrangements.
Presentations
"Charting a New Course: Navigating Roth Changes in the SECURE 2.0," ASPPA Annual Conference at the Gaylord National Resort & Convention Center, October 24, 2023
"Death Benefit RMDs," ASPPA Annual Conference at the Gaylord National Resort & Convention Center, October 23, 2023
“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
“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
“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
Publications
“Understanding the Lawsuits Targeting University Retirement Plans,” Journal of Pension Benefits, Vol. 24, Number 2 (author)
"Plan Sponsors Still Responsible for Retaining Documentation of Hardship Distributions," Plan Consultant, Summer 2017 (author)
Designing, preparing, revising, and restating qualified and non-qualified retirement plans including 401(k)s, ESOPs, Pensions, and 403(b) plans
Assisting clients in designing, implementing, and maintaining executive compensation arrangements including omnibus, incentive, severance, stock option, and 457 plans; stock, phantom stock, and performance based awards; SARs and executive compensation agreements
Advising 403(b) plan sponsors on matters relating to plan design, testing, and compliance
Serving as advisor to fiduciary, plan and compensation committees on fiduciary and governance matters including vendor selection, engagement and monitoring, fee review, and fiduciary training
Conducting due diligence and advising buyers and sellers in M&A transactions on benefit plan and executive compensation matters
Conducting compliance reviews of plan operations and document compliance for 401(k)s and 403(b)s
Representing clients in connection with IRS and DOL investigations and filings including determination letter applications and correction program filings
Preparing and negotiating transaction documents in connection with ESOP transactions and advise fiduciaries of employee stock ownership plans
Managing a regional retirement plan services department including oversight of trust administration and daily valuation services
Designing lump sum window programs and advising on the freeze, termination, and liquidation of defined benefit pension plans
Assisting fiduciaries in compliance reviews, requests for proposals, plan design changes and participant communications for health and welfare plans including wellness plans and post-retiree arrangements
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