Michelle has broad experience with employee benefits plans as well as federal and state taxation issues pertaining to both individuals and entities. In particular, she has extensive experience designing, drafting and advising on all types of qualified employee retirement plans, including 401(k), defined benefit, ESOPs, section 403(b) tax deferred annuities and section 457 plans. She also counsels employers on executive compensation issues (including “top hat” plans, executive employment agreements, rabbi trusts and fringe benefits) and represents clients in IRS and DOL audits, corrective programs and determination requests.

Michelle concentrates her practice in employee welfare plans (medical, retiree, dental, life insurance, severance, disability and cafeteria plans). For qualified employee welfare plans, she has in-depth experience drafting, amending, reviewing and revising:

  • Plan documents
  • Summary plan descriptions
  • Summary of material modifications
  • COBRA and other participant notices
  • Claims and appeals procedures
  • Business associate agreements
  • Third-party administrative agreements
  • Fiduciary insurance documents
  • Stop-loss insurance documents
  • HIPAA privacy practices
  • Domestic partner coverage policies
  • Taxation policies
  • Withholding and reporting documentation
  • Third-party insurance documents
  • Investment policies

Michelle has a particular emphasis in advising collectively bargained multiemployer trusts and also generally provides employers and group health plans with practical advice on such issues as:

  • Coverage
  • Claims and appeals procedures
  • Medicare
  • Coordination of benefits
  • ERISA compliance
  • Preemption
  • Subrogation
  • Eligibility
  • HIPAA compliance
  • Mental health parity
  • Reporting and disclosure
  • Fiduciary rules
  • Claims and eligibility fraud
  • State health care laws

Before Fox Rothschild

Michelle was an associate with Manatt, Phelps & Phillips, LLP.