Susan N. Lubow

Partner

Columbus
T +1.614.462.4700
F +1.614.462.2616

"Susan Lubow maintains a comprehensive view of the employee benefits domain, advising clients on issues including ERISA compliance and executive compensation. She is well versed in all aspects of retirement plans, health and welfare plans and ESOPs."

— Chambers USA 2021

Overview

Practicing in the area of employee benefits and executive compensation for over two decades, 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. 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.

Susan serves as the firmwide co-chair of BakerHostetler’s Employee Benefits and Executive Compensation Group, and also serves as chair of the Columbus office's Hiring Committee. In her employee benefits practice, she explains the often complicated aspects of employee benefits compliance in an understandable way, enabling clients 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 clients the knowledge and ability to make fully informed decisions for each unique situation.

Select Experience

  • Serves as lead benefits attorney for the doctor network of a state's comprehensive academic health system of hospitals and clinics, advising on all matters relating to its retirement, deferred compensation and health and welfare plans. This included assisting with the establishment of and preparation of plan documents for two 457(b) plans and one 457(f) plan, plus the amendment and restatement of its health and welfare wrap plan document.
  • Advise the pension and savings plans and group benefits plan of a member-owned cooperative of one of America's premier agri-business and food companies, handling all aspects of legal compliance and advice. Handled multiple transactions for the pension plan, including an ongoing audit by the Department of Labor, successful resolution of an audit by the PBGC of a terminating component of the pension plan, and ongoing negotiations with the IRS regarding the methodology of calculating the hybrid plan benefit in connection with the pension plan’s determination letter application.
  • Advised an American provider of scientific instrumentation and other goods and services on multiple benefit issues, including transitioning to a new health care service provider, HIPPA compliance, negotiation of medical claims and disputes and other complex matters, and strategic guidance on benefits changes and compliance regarding COVID-19 related issues.
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Experience

  • Serves as lead benefits attorney for the doctor network of a state's comprehensive academic health system of hospitals and clinics, advising on all matters relating to its retirement, deferred compensation and health and welfare plans. This included assisting with the establishment of and preparation of plan documents for two 457(b) plans and one 457(f) plan, plus the amendment and restatement of its health and welfare wrap plan document.
  • Advise the pension and savings plans and group benefits plan of a member-owned cooperative of one of America's premier agri-business and food companies, handling all aspects of legal compliance and advice. Handled multiple transactions for the pension plan, including an ongoing audit by the Department of Labor, successful resolution of an audit by the PBGC of a terminating component of the pension plan, and ongoing negotiations with the IRS regarding the methodology of calculating the hybrid plan benefit in connection with the pension plan’s determination letter application.
  • Advised an American provider of scientific instrumentation and other goods and services on multiple benefit issues, including transitioning to a new health care service provider, HIPPA compliance, negotiation of medical claims and disputes and other complex matters, and strategic guidance on benefits changes and compliance regarding COVID-19 related issues.
  • 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

  • Chambers USA: Employee Benefits & Executive Compensation in Ohio (2019 to 2023)
    • Band 3 (2019 to 2023)
  • The Best Lawyers in America® (2017 to Present)
    • Ohio: Employee Benefits (ERISA) Law
  • The Legal 500 United States (2017 to 2019, 2021 to 2022)
    • Next Generation Lawyer in  Labor and Employment - Employee Benefits, Executive Compensation and Retirement Plans: Design (2018 to 2019, 2021)
    • Recommended in Labor and Employment - Employee Benefits, Executive Compensation and Retirement Plans: Design (2017, 2022)
  • 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
  • National Center for Employee Ownership

Community

  • ProMusica Chamber Orchestra
    • Board of Trustees (2018 to present)
      • Vice President and Executive Committee (2021 to present)
    • Nomination and Governance Committee (2018 to present)
      • Committee Chair (2020 to present)
  • Temple Israel Columbus, Executive Committee and Treasurer (2019 to Present)
  • Oberlin College Alumni Leadership Council (2014 to 2017)
  • Oberlin Alumni Leadership Development Committee (2015 to 2017)
  • 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 2019)
  • Women of Temple Israel (2009 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

Emerging Issues

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