Michelle S. Lewis

Michelle concentrates her practice in the areas of health and welfare plans, qualified retirement plans, and executive deferred compensation plans. She delivers insightful and practical advice to clients in addressing a broad spectrum of employee benefit issues, including drafting plan documents, preparing IRS submissions, resolving ERISA and Internal Revenue Code compliance issues, advising on benefit claims and appeals, addressing various litigation issues, and negotiating employee benefit vendor contracts and HIPAA business associate agreements.

• Advises clients with respect to the design, drafting and operation of defined benefit plans, 401(k) plans, and other tax-qualified and non-tax qualified retirement plans, including 457(f) Plans.
• Assists clients with the design, implementation and operation of welfare benefit plans including group health plans, cafeteria plans and flexible spending arrangements.
• Advises clients on the impact of, and compliance with, the Affordable Care Act.
• Assists clients with respect to employee benefits issues arising in corporate mergers, acquisitions and reorganizations by conducting thorough due diligence reviews and negotiating the employee benefits and executive compensation aspects of the transaction.
• Negotiates contractual arrangements and HIPAA business associate agreements with employee benefit plan service providers.
• Assists clients in correcting tax qualified plan errors under the IRS corrections program (EPCRS) and fiduciary issues under the DOL’s Voluntary Fiduciary Correction Program.
• Advises clients on compliance issues associated with nonqualified deferred compensation arrangements.

• Recommended for Employee Benefits, Executive Compensation and Retirement Plans: Transactional (2023-2024) and Employee Benefits, Executive Compensation and Retirement Plans: Design (2022, 2024), Legal 500 United States
• Recommended for Employee Benefits, Executive Compensation and Retirement Plans: Design, Legal 500 United States, 2022

• Member, American Bar Association, Tax Section, Employee Benefits Committee, ESOP Subcommittee