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

Home | BakerHostetler

Randal Shaheen Quoted in National Law Journal on FTC’s Regulatory Approach

Peter Roskam Comments on Political Climate in National Law Journal

ADventures in Law

Dark Patterns Go International: FTC and International Consumer Protection Networks Conduct Sweep of ‘Deceptive Design Practices’ Related to Subscription Services, Privacy

Jeff Paravano, Michelle Hervey, Nick Mowbray Speak to Tax Club of Cleveland

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.

core/freeform

J.D., Harvard Law School, 1995

B.A., Oberlin College and Conservatory, 1990

B.M., Oberlin College and Conservatory, 1990

<ul>
<li>Chambers USA: Employee Benefits &amp; Executive Compensation in Ohio
<ul>
<li>Band 2 (2024), Band 3 (2019 to 2023)</li>
</ul>
</li>
<li>The Best Lawyers in America® (2017 to present)
<ul>
<li>Ohio: Employee Benefits (ERISA) Law
<ul>
<li>Best Lawyers® &#8220;Lawyer of the Year&#8221; (2024)</li>
</ul>
</li>
</ul>
</li>
<li>The Legal 500 United States (2017 to 2019, 2021 to 2024)
<ul>
<li>Next Generation Lawyer in  Labor and Employment: Employee Benefits, Executive Compensation and Retirement Plans: Design (2018 to 2019, 2021)</li>
<li>Recommended in Labor and Employment: Employee Benefits, Executive Compensation and Retirement Plans: Design (2017, 2022 to 2024)</li>
</ul>
</li>
<li>Marc Simon Volunteer Award, Temple Israel, Columbus (2013)</li>
<li>Bessie Shomer Folkman Volunteer of the Year Award, Temple Israel Columbus (2014)</li>
</ul>

Columbus

BakerHostetler attorneys, practice areas stand out in The Legal 500 annual guide

Chambers USA Guide 2024 Recognizes 155 BakerHostetler Attorneys and ­66 Practice Areas

Alternatives to Noncompetes

Alternatives to Noncompetes: Employment Law Alternatives to Noncompetes

Alternatives to Noncompetes: A Three-Part Series

BakerHostetler Attorneys and Practice Areas Recognized in The Legal 500 2023 Guide

Chambers USA Guide 2023 Honors 147 BakerHostetler Attorneys and Recognizes 64 Practice Areas

Susan Lubow Addresses Impacts of Increases in 2023 Social Security Wage Base Limit

Hundreds of BakerHostetler Attorneys Honored as 2023 Best Lawyers, Ones to Watch and Lawyers of the Year

Susan Lubow Quoted in Bloomberg Law Column

BakerHostetler Attorneys, Practice Areas Shine in The Legal 500 2022 Guide

Chambers USA Guide 2022 Honors 145 BakerHostetler Attorneys and Recognizes 62 Practice Areas

Susan Lubow, Seth Hanft Share Thoughts with Forbes on the ‘Great Resignation’

Susan Lubow Raises Questions for Employees to Consider Before a Pandemic-Inspired Resignation

Susan Lubow Comments on Proposed Plan to Require Basic Retirement Benefits

House and Senate Advance President Biden’s Far-Reaching 2021 Tax Changes

Don’t Forget Your COBRA Subsidy Expiration Notice

191 BakerHostetler Attorneys Named in 2022 “Best Lawyers” List; 10 Recognized as “Lawyer of the Year”

BakerHostetler Attorneys, Practice Areas Recognized in The Legal 500 Guide for 2021

Chambers and Partners USA Honors 134 BakerHostetler Attorneys and 55 Practice Areas in 2021 USA Guide

195 BakerHostetler Attorneys Named in 2021 “Best Lawyers” List; 13 Recognized as “Lawyer of the Year”

BakerHostetler Attorneys Make Significant Gains in The Legal 500 Annual Guide

Chambers and Partners USA Honors 127 Attorneys and 43 Practice Areas in 2019 Guide

BakerHostetler Boosts High Marks in the Legal 500 2018 Annual Guide

Retirement Plans

Executive Compensation

Employee Benefits and Executive Compensation

Health and Welfare Benefit Plans

Employment Deal Team

Employee Benefits Transactional Support

Employee Stock Ownership Plans

Post-Roe Resource Center

<ul>
<li>Serves as lead benefits attorney for the doctor network of a state&#8217;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.</li>
<li>Advise the pension and savings plans and group benefits plan of a member-owned cooperative of one of America&#8217;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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
<li>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.</li>
</ul>

Susan N. Lubow

Susan N. Lubow

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