Susan represents a diverse group of clients ranging from tax-exempt employers to multinational corporations. In her retirement plan practice, Susan works with a broad base of defined contribution and defined benefit plans, including Section 401(k) plans, Section 403(b) plans, employee stock ownership plans, profit-sharing plans, defined benefit plans, and money purchase pension plans. She counsels clients on issues related to their deferred compensation and equity compensation arrangements, including design issues and issues arising under Internal Revenue Code Section 409A. She works with clients to maintain the tax-qualified status of their retirement plans by preparing and filing determination letter submissions with the IRS, assisting clients with voluntary plan corrections under government compliance programs and responding to audits and investigations initiated by IRS, DOL, and PBGC. In this regard, Susan represents clients before the IRS, the US Department of Labor and the Pension Benefit Guaranty Corporation. In her welfare practice, Susan counsels clients on a wide variety of health and welfare arrangements, including plan design, review and compliance issues, funding issues and COBRA and HIPAA issues.
Susan advises public and private companies on employee benefits matters arising from corporate mergers, acquisitions, and reorganizations.
