Susan N. Lubow

Partner

Columbus
T +1.614.462.4700
F +1.614.462.2616

Overview

Practicing in the area of employee benefits and executive compensation, Susan Lubow handles all areas of employee benefits law, including matters related to qualified and nonqualified retirement plans, health and welfare plans, executive compensation, and Employee Retirement Income Security Act (ERISA) compliance. With more than two decades of experience, she counsels employers regarding the implementation, design and administration of their employee benefits programs, finding practical solutions for clients when legal compliance and business challenges arise. By providing information in a thoughtful, understandable way, Susan helps clients process the often complicated aspects of employee benefits compliance, enabling them to better focus on their business objectives. Susan strives to highlight all available options for meeting employee benefits goals and resolving benefits challenges in order to give her clients the knowledge and ability to make fully informed decisions for each unique situation.

Select Experience

  • Worked closely with a large publicly traded client having a complex and multiple retirement plan structure to consolidate and better unify the retirement structure between the parent company and its subsidiaries. Completed the comprehensive restatement of a single 401(k) plan, which consisted of merging three 401(k) plans into one. Further unified the pension plan structure by preparing uniform plan restatements and merging six pension plans into four plans. Streamlined documents and administrative processes and assisted the employer on a day-to-day basis in order to eliminate the risk of future administrative compliance issues.
  • Assisted and advised clients in the negotiations of employee benefits matters before various governmental agencies, including the IRS and the Department of Labor. Negotiated favorable terms for employers in connection with closing agreements or settlements addressing the correction of benefits issues. Counseled employers and mediated communication with the IRS in connection with use of the IRS’s Employee Plans Compliance Resolution System, as well as employer self-correction.
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Experience

  • Worked closely with a large publicly traded client having a complex and multiple retirement plan structure to consolidate and better unify the retirement structure between the parent company and its subsidiaries. Completed the comprehensive restatement of a single 401(k) plan, which consisted of merging three 401(k) plans into one. Further unified the pension plan structure by preparing uniform plan restatements and merging six pension plans into four plans. Streamlined documents and administrative processes and assisted the employer on a day-to-day basis in order to eliminate the risk of future administrative compliance issues.
  • Assisted and advised clients in the negotiations of employee benefits matters before various governmental agencies, including the IRS and the Department of Labor. Negotiated favorable terms for employers in connection with closing agreements or settlements addressing the correction of benefits issues. Counseled employers and mediated communication with the IRS in connection with use of the IRS’s Employee Plans Compliance Resolution System, as well as employer self-correction.
  • Assisted various benefits committees, boards of directors and plan trustees in fiduciary training and enhancement review to ensure adherence with plan fiduciary duties and corporate structure.
  • Counseled a privately held company with an employee stock ownership plan (ESOP) of the documentation and administrative requirements necessary to comply with ESOP regulations, including diversification, voting and distribution requirements.
  • Advised a large retail client in the review and implementation of a change in its plan record keeper, including assistance with the analysis of administrative systems and compliance and changes in plan documentation and employee communications.
  • Assisted clients in negotiating and implementing benefits provided to collectively bargained employees, providing analysis, documentation and employee communication support for union-negotiated changes in benefits structures.
  • Counseled a privately held client in the retail industry with the change from a fully insured health plan arrangement to a self-insured arrangement, including the provision of all plan documentation and employee communications and analysis for compliance with various legal requirements, including the Patient Protection and Affordable Care Act, the Consolidated Omnibus Budget Reconciliation Act, the Health Information Portability and Accountability Act, and ERISA.

Recognitions and Memberships

Recognitions

  • The Best Lawyers in America© (2017, 2018)
    • Columbus: Employee Benefits (ERISA) Law
  • The Legal 500 United States (2017)
    • Next Generation Lawyer in Employee health and retirement plans
  • Marc Simon Volunteer Award, Temple Israel, Columbus (2013)
  • Bessie Shomer Folkman Volunteer of the Year Award, Temple Israel Columbus (2014)

Memberships

  • American Bar Association
  • Ohio State Bar Association
  • Columbus Bar Association
  • Ohio Employee Ownership Center

Community

  • Women of Temple Israel (2009 to 2014)
  • Oberlin College Alumni Leadership Council (2014 to present)
  • Oberlin Alumni Council Executive Committee (2014)
  • Oberlin Alumni Trustee Search Committee (2007 to 2012)
  • Oberlin Conservatory Alumni Committee (2004 to 2007)
  • HaZamir International Jewish High School Choir, Columbus Chapter, Coordinator and Assistant Conductor (2012 to present)
  • Temple Israel Cantorial Search Committee, Chair (2010)
  • Temple Israel Preschool Financial Steering Committee (2003 to 2004)
  • Columbus Light Opera 
    • Board of Trustees (1996 to 2000)
    • Board President (1997 to 1999)
  • National Council of Jewish Women, Columbus Section: Member

Prior Positions

  • Porter, Wright, Morris & Arthur LLP (2006 to 2014)
  • BakerHostetler (1995 to 2006)

Admissions

  • U.S. District Court, Southern District of Ohio
  • Ohio

Education

  • J.D., Harvard Law School, 1995
  • B.A., Oberlin College and Conservatory, 1990
  • B.M., Oberlin College and Conservatory, 1990