Lauren joined Foster Swift as a summer associate in 2009 and continued her employment as a law clerk during her last year of law school. Lauren leads the firm's Employee Benefits practice, which focuses on advising taxable and tax-exempt nongovernmental and governmental employers regarding federal and state deferred compensation, welfare benefits and health care reform law.

Lauren received her juris doctorate from Wayne State University Law School, where she spent two years as a member of the Wayne Law Review; and her Bachelor of Arts degree, magna cum laude, from Western Michigan University.

Representative Matters

· Deferred Compensation Plans. Advising taxable and tax-exempt nongovernmental and governmental employers regarding federal and state deferred compensation law including matters related to ERISA compliance; correction of plan errors under various amnesty programs; drafting employee benefit documents, including plan documents and summary plan descriptions for 401(k) plans and ESOPs; and the drafting and review of qualified domestic relations orders.

· Welfare Benefits. Advising employers regarding welfare benefits law, including matters related to ERISA compliance and the drafting of cafeteria plans, group health and group benefit plans, and non-core welfare benefit plans such as group term life insurance and long term disability plans.

· Health Care Reform. Advising employers on and assisting employers with various aspects of the Patient Protection and Affordable Care Act.

Publications

· IRS Announces 2013 HSA Contribution Limits, Out-Of-Pocket Maximums And HDHP Minimum Deductibles, Foster Swift Employment, Labor & Benefits Quarterly, Summer 2012

· IRS Issues Guidance On $2,500 Limit For Salary Reduction Contributions To A Health FSA, Foster Swift Employment, Labor & Benefits Quarterly, Summer 2012

· Service Provider Fee Disclosure Final Regulation And Participant Level Fee Disclosure Final Regulation, Foster Swift Employment, Labor & Benefits Quarterly, Summer 2012

· United States Supreme Court Upholds Patient Protection and Affordable Care Act, Foster Swift Employment, Labor & Benefits E-News, June 28, 2012

· IRS Issues Guidance Regarding Tax-Free Treatment of Employer-Provided Cell Phones, Foster Swift Employment, Labor & Benefits Quarterly, Winter 2011

· DOL Extends Applicability Dates for the Service Provider Fee Disclosure and Participant-Level Fee Disclosure Regulations, Foster Swift Employment, Labor & Benefits Quarterly, Fall 2011