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With 18 offices, from New York to Los Angeles and Seattle to Orlando, we live and work in communities all over the U.S., collaborating across locations, disciplines and even borders. Our experienced, highly ranked lawyers serve businesses wherever they are and wherever they want to go.

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Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

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Coming to America: How Cert Denial Opens the Doors to US Enforcement of Intra-EU Awards

Blockchain Monitor

Blockchain Monitor - Planet earth in outer space with network connection and sunlight.

Weekly Blockchain Blog – June 29, 2026

BakerHostetler adds to Community Development team with tax credit transaction attorney Nicholas Carson in Chicago

The Data Stream

The Data Stream – Episode 10 with Craig Hoffman

Working with both public and private companies, she offers practical advice on issues relating to IRS submissions and plan documentation, advises on employee plan-related risk in corporate mergers and acquisitions and counsels on all aspects of health and welfare plans, including design, operation and issues relating to the Affordable Care Act, the Health Insurance Portability and Accountability Act (HIPAA), the Consolidated Omnibus Budget Reconciliation Act (COBRA) and Medicare. Gretchen also assists her clients with regulatory issues, including Employee Plans Compliance Resolution System (EPCRS) filings and responding to Department of Labor audit requests.

core/freeform

J.D., Boston University School of Law, 1997, 

B.A., Northwestern University, 1992

<ul>
<li>Chambers USA: Employee Benefits and Executive Compensation in Ohio
<ul>
<li>Associates to Watch (2026)</li>
</ul>
</li>
</ul>

Cleveland

Chambers USA Guide 2026 Recognizes 179 BakerHostetler Attorneys and 81 Practice Areas

BakerHostetler Represents MPE Partners in Sale of MSHS & Pacific Power Group

BakerHostetler deal team helps facilitate $1.385 billion acquisition

BakerHostetler Advises Millman National Land Services on Acquisition by CBRE

Services

Retirement Plans

Employee Benefits and Executive Compensation

Health and Welfare Benefit Plans

Employee Benefits and Executive Compensation Controversies

Employee Benefits Transactional Support

Qualified Plans
<ul>
<li>Prepared IRS submissions to obtain favorable determination letters for cash balance and 401(k) plans.</li>
<li>Compiled plan termination filings and successfully managed plan termination process for qualified plans, including ESOPs.</li>
<li>Prepared plan documents, summary plan descriptions and plan amendments.</li>
<li>Prepared documentation for plan mergers and terminations.</li>
<li>Reviewed draft adoption agreements for employers transitioning from individually designed plans to prototype plans.</li>
</ul>
M&amp;A
<ul>
<li>Assisted with the employee benefit aspects of acquisitions and divestitures for a multinational food and beverage company, including the acquisition of a division of a global pharmaceutical corporation.</li>
<li>Identified potential employee plan-related risks in corporate mergers and acquisitions.</li>
<li>Assisted clients with terminating, restructuring and consolidating employee benefits plans post-closing.</li>
</ul>
Health &amp; Welfare Plans
<ul>
<li>Counseled a multinational company on health and welfare matters, including plan design, day-to-day administration, employee communications and controversies.</li>
<li>Prepared all documentation related to health and welfare plans, including plan documents, amendments, summary plan descriptions and other disclosures.</li>
<li>Advised clients on all aspects of plan operations for cafeteria plans, flexible spending accounts, health reimbursement accounts and health savings accounts.</li>
<li>Reviewed and negotiated third-party administrator and other vendor agreements.</li>
<li>Directed clients in maintaining group health plans compliant with the Affordable Care Act, COBRA, HIPAA, mental health parity rules and the Medicare secondary payer rules.</li>
</ul>
Regulatory
<ul>
<li>Prepared Employee Plans Compliance Resolution System (EPCRS) filings.</li>
<li>Helped clients negotiate with agents and compile documentation responding to Department of Labor audit requests.</li>
</ul>

Gretchen H. Rogge

Gretchen H. Rogge

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