Debra is Burr & Forman's ERISA veteran. Her expertise derives from assisting clients with the tax and fiduciary aspects of employee benefits for over 30 years.
Debra has extensive experience with benefit programs, including retirement, health & welfare, and executive compensation:
- Retirement — qualified plans (profit sharing, money purchase, pension (traditional and cash balance), and 401(k) plans); 403(b) plans; governmental entity 457 plans; and ESOPs.
- Health & Welfare — COBRA, HIPAA and Affordable Care Act compliance for health plans; fringe benefits; life and disability benefits; voluntary benefits.
- Executive Compensation — non-qualified plans; tax-exempt entity 457 plans; incentive and separation pay; and 409A compliance.
Her expertise includes drafting plan documents (including plan, summary plan description, summary of material modifications, amendments) and related instruments (including resolutions, policies, procedures, forms and notices); providing advice on issues involving plan design and administration, fiduciary duties and tax compliance; QDROs; and preparing administrative filings with and representing plan sponsors, fiduciaries and plans before the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation.