Employee Benefits - Warner Norcross + Judd LLP

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A good employee benefits litigator rarely sees the courtroom. But when litigation appears unavoidable, we have the experience to be successful.

Our attorneys work with employers to establish appropriate claims procedures and appeals processes before problems occur. In the rare instance when a problem cannot be resolved through the internal process, we can help evaluate the claim and develop possible resolutions tailored to the specific situation – and if required, defend in court.

We are well-versed in employee benefits disputes, including claims for benefits under ERISA plans, third-party administration disputes, professional negligence, breach of fiduciary duty claims and termination of retiree benefits.

Employers, third-party administrators, and investment advisors and other fiduciaries are among our clients. We also have an insurance litigation group with many years of experience representing policyholders.

As a firm, Warner has established more employee stock ownership plans (ESOPs), than any other law firm in Michigan. Whether an ESOP is used to purchase stock owned by existing shareholders on a tax-deferred or tax-free basis, or to raise capital for the corporation, we can guide you through the maze of legal requirements and practical concerns.

An ESOP is a qualified retirement plan, similar to other defined contribution plans. Instead of diversifying plan investments, however, it invests primarily – often exclusively – in stock of the employer. An ESOP also can borrow funds to purchase employer stock.

The advantages include:

Selling shareholders may be able to defer or avoid paying capital gains tax on the proceeds of the sale
Selling shareholders gain liquidity without selling to a competitor or getting out of the business altogether
S Corporations can use an ESOP to avoid some or all federal and state income tax
Employees become beneficial owners of their company, which is a great motivational tool, and receive a tax-deferred retirement benefit
Preservation of jobs – ESOP companies rarely outsource jobs

These articles provide additional information on the benefits of ESOPs:

Our executive compensation attorneys design, draft and implement stock-based and non-stock executive compensation arrangements.

The expertise of our attorneys includes nonqualified deferred compensation plans for the private sector, including the use of rabbi trusts and other informal funding arrangements; tax-exempt and governmental Section 457 plans; restricted stock unit, phantom stock and stock appreciation rights plans; stock bonus, stock option and restricted stock arrangements; other types of incentive compensation arrangements; as well as employment and severance agreements that incentivize and protect the executive.

Of course, many executive compensation plans are subject to federal rules of compliance. We are experienced with the IRS, DOL and SEC implications of each type of executive compensation arrangement, including IRS private letter ruling and SEC registration and reporting compliance.

Warner Norcross + Judd attorneys are prepared to help employers, health care providers, insurers, pharmaceutical manufacturers, biotechnology companies and others effectively manage the substantial legal changes they face in the health care realm.

The attorneys in our Health Care Reform Task Force have up-to-date information on the Patient Protection and Affordable Care Act because our law firm has an ear toward the federal agencies issuing the guidelines and regulations. Our attorneys have analyzed the ins and outs of the complex package of bills, have written legal bulletins and articles and have hosted seminars and webinars on the legal implications of health care reform. We are ready to help you move forward with confidence.

Our Employee Benefits and Labor attorneys have expertise in the following areas:

Grandfathered plans
Health insurance tax credits
Long-term care insurance
Health plan exchanges
Consumer-driven health plans

Our Health Law attorneys have expertise in the following areas:

Changes in Medicare and Medicaid reimbursement rules
Stricter fraud and abuse enforcement, including new rules for required Medicare refunds and expansion of “false claims” liability exposure
Medicare reward opportunities through Accountable Care Organizations
Disclosure requirements related to payments to hospitals or physicians participating in medical trials
New transparency and compliance rules for nursing homes and other post-acute facilities

The team of HIPAA attorneys at Warner includes employee benefits, health law and privacy law specialists. We focus on assisting health care providers, insurers and employer-sponsored health plans in complying with HIPAA’s privacy and security regulations in a timely, cost-effective and sensible manner.

Our services include the following:

Developing and updating HIPAA privacy and security policies and procedures
Responding to security breaches and complying with HIPAA and state law notification obligations
Training workforce members on HIPAA privacy and security policies and procedures
Responding to requests for access, amendment, accounting and alternative communications
Responding to complaints and Department of Health & Human Services investigations
Responding to subpoenas and other third-party requests for access to health records
Implementing changes required under the HITECH amendments to HIPAA
Negotiating business associate agreements with contractors and third-party administrators

“They are among the very best in Michigan. They offer good expertise and value.”

“They are very professional and service oriented.”

Chambers USA recognized Warner Norcross & Judd as a leading law firm in 2017, for the fifteenth year in a row, and announced Anthony J. Kolenic Jr., Mary Jo Larson and Lisa Zimmer from the Employee Benefits and Executive Compensation Practice Group as “Leaders in the Field.”
Best Lawyers in America 2016 has named the following Warner Norcross Employee Benefits/Executive Compensation attorneys in 2016: Anthony J. Kolenic Jr., Norbert F. Kugele, Mary Jo Larson, Heidi A. Lyon, Vernon P. Saper, Justin W. Stemple and Lisa B. Zimmer.
Super Lawyers named the following Employee Benefits/Executive Compensation Warner Norcross attorneys “Super Lawyers in 2016”: Anthony J. Kolenic Jr., Norbert F. Kugele, Mary Jo Larson, Vernon P. Saper and Lisa Zimmer, and named Heidi Lyon, Justin Stemple and Jennifer Watkins 2016 Rising Stars.
PulteGroup awarded Warner Norcross the honor of “Law Firm of the Year” for work led by Mary Jo Larson, Lisa Zimmer, Jennifer Watkins and Norbert Kugele.

Retirement and Savings Plans: Our attorneys help navigate the Internal Revenue Code (IRC) and ERISA in retirement plan design, negotiation of service provider agreements, fiduciary issues, governance and best practices for your retirement plans. We will work with you to draft and maintain a retirement plan specific to your needs:

401(k)
457(b), 457(f) and 403(b) plans
Profit-sharing plans
Defined benefit plans (including cash balance plans)
Stock bonus plans
Employee Stock Ownership Plans (ESOPs)
Government plans

ESOPS: The Warner Norcross ESOP practice began over 40 years ago and we have established more ESOPs than any other law firm in Michigan. Our practice includes initial consultation and education about ESOPs as a potential ownership transition strategy, helping structure an ESOP transaction, representing a company or an ESOP trustee through implementation of an ESOP and continued maintenance of the ESOP program after implementation. Let us help you with your current ESOP or begin the conversation.

Executive Compensation: Our team designs, drafts and implements executive compensation arrangements with the understanding of each type of arrangement, including SEC and IRC Section 409A compliance.

Health and Welfare Plans: We help manage and comply with the numerous laws that apply to health and welfare plans:

ACA
COBRA
ERISA
FMLA
GINA
IRC
USERRA

HIPAA: We develop HIPAA policies, train employees on privacy and security policies and respond to breaches, complaints and subpoenas. We handle requests for access to health records and negotiate agreements with third-party administrators and contractors on behalf of our clients.

Affordable Care Act: Although the Affordable Care Act (ACA) was intended to make health insurance more accessible for a majority of the U.S. population, it imposes numerous and often complex requirements on employers. We help employers comply and avoid severe penalties associated with all aspects of the ACA, including coverage mandates, employer responsibility rules and reporting and disclosure obligations.

The key to a successful client-attorney relationship is meeting and exceeding expectations and providing real value. One way we offer value is through a value-pricing system not based on billable hours, but on an agreement in advance of services rendered. Each agreement is client‑specific to the scope, price, payment terms and timing of services.

Advantages of the Value Pricing Model

Cost Control:

Predictable legal costs that can be budgeted
Upfront decisions on legal services desired and their price
100% service guarantee as an option
Freedom to exit the agreement at any time

Value Drivers:

Emphasis on value achieved rather than time spent
Regular and structured communication to ensure we are providing the value you seek
Customization of services
Focus on effectiveness

Aligned Incentives to:

Effectively manage the relationship and projects
Exceed service expectations
Focus on outcomes
Understand and further your business goals
Create a culture of continuous improvement
Invest in a long-term trust relationship

Ease of Administration:

No monthly time entries to review
Simple, plain English monthly invoice

Strengths Snapshot

Employee Benefits Litigation

ESOPs

Executive Compensation

Health Care Reform

HIPAA

Honors & Awards

Services

Value

Advantages of the Value Pricing Model

Cost Control:

Value Drivers:

Aligned Incentives to:

Ease of Administration:

Strengths Snapshot

Employee Benefits Litigation

ESOPs

Executive Compensation

Health Care Reform

HIPAA

Honors & Awards

Services

Value

Advantages of the Value Pricing Model

Cost Control:

Value Drivers:

Aligned Incentives to:

Ease of Administration:

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