Michelle S. Lewis 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 retirement 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.
Advises clients with respect to employee benefits issues arising in corporate mergers, acquisitions and reorganizations.
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.
JD, University of San Francisco School of Law, Moot Court Board, 2007
BS, Journalism, University of Colorado, magna cum laude, 1999
District of Columbia
Member, American Bar Association, Tax Section, Employee Benefits Committee, ESOP Subcommittee