Susan represents a diverse group of clients ranging from nonprofit/governmental employers to multinational corporations. In her retirement plan practice, Susan works with a broad base of retirement plans and sponsors, 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 works with clients on day-to-day compliance matters related to their qualified plans, such as drafting and design issues, participant communications and counseling committees on fiduciary matters. Susan works with clients to maintain the tax-qualified status of their retirement plans by 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. She advises clients on 409A issues and other requirements impacting their deferred compensation and equity compensation arrangements. 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, COBRA and HIPAA issues and compliance with new legislation, such as the Affordable Care Act.
Susan advises public and private companies on employee benefits matters arising from corporate mergers, acquisitions, and reorganizations.