Michelle M. Ueding: Lawyer with Kutak Rock LLP

Michelle M. Ueding

Omaha,  NE  U.S.A.
Phone(402) 661-8613

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Experience & Credentials

Practice Areas

  • Business and Corporate
  • Employee Benefit Programs for Financial Institutions
  • Employee Benefits and Executive Compensation
  • Benefits Issues With Corporate Transactions
  • Compliance Audits and Training
  • Equity Plans
  • ESOPs - Employee Stock Ownership Programs
  • Executive Compensation and Nonqualified Plans
  • Fiduciary Issues and Plan Governance
  • Plan Restructuring and Funding
  • Policy and Legislation
  • Qualified Retirement Plans
University Creighton University, B.A., 1992
Law SchoolCreighton University School of Law, J.D., 1995
Admitted1995, Nebraska

Memberships and Affiliations

American Society of Pension Professionals and Actuaries (ASPPA); ESOP Association; Pension Council of the Midlands


Ms. Ueding is a member of the firm's Employee Benefits Practice Group. She concentrates her practice primarily on qualified plans, deferred compensation plans and ERISA issues relating to these arrangements. Ms. Ueding represents private, nonprofit and governmental plan sponsors as well as institutions, individuals and committees who administer, advise or serve as fiduciaries of employee benefit plans. She assists clients with plan design, due diligence, fiduciary duties, administration, investment review, disclosure requirements, drafting plan policies and administrative procedures, operational compliance, IRS and DOL filings and plan corrections. Ms. Ueding has extensive experience in the operation of 401(k), ESOP, governmental, employee stock ownership and other qualified plans; Section 403(b), 457 and nonqualified arrangements; trust, IRA and HSA administration; and serving as an ESOP trustee.

•Advising clients on plan design including contribution maximizing formulas and the related testing requirements.
•Assisting clients in designing and implementing non-qualified plans.
•Advising 403(b) plan sponsors regarding document and testing requirements under the new regulations.
•Advising plan committees on fiduciary and governance matters as well as vendor selection, engagement and monitoring.
•Conducting due diligence relating to employee benefit plans involved in corporate transactions.
•Conducting compliance reviews of plan operations and document compliance.
•Representing clients in connection with filings with the IRS and DOL including determination letter applications and correction program filings.
•Creating administrative procedures to avoid prohibited transactions and ensure plan compliance.
•Designing participant disclosures including fee- and investment-related disclosures.
•Drafting service provider contracts and disclosures.
•Consulting on administration of health savings account and individual retirement account programs.
•Reviewing transaction documents and closely held stock valuations on behalf of the trustee of employee stock ownership plans.
•Consulting clients on ESOP design and education.
•Managing a regional retirement plan services department including oversight of trust administration and daily valuation services.


April 10, 2014Wounded Warrior Project Values Employees

Kutak Rock attorneys advise the Wounded Warrior Project leadership team on cost-effective solutions for the nonprofit's rapidly growing employee population.

August 31, 2013Employees Buy Team Software

April 25, 2013DOL Guidance on Target Date Funds

April 2, 2013New DOL Guidance Impacting Defined Benefit Plans

March 7, 2013Deadline To Pay Last Year's Compensation

March 16, 2012Kraft Foods Settles ERISA Fiduciary Suit for $9.5M

After five years of drawn-out litigation, the ERISA class action lawsuit,George v. Kraft Foods Global, Inc.,recently settled for a total of $9.5 million.

February 13, 2012CMS Creditable Coverage Disclosure Deadline February 29

February 6, 2012Disclosure Requirements for Retirement Plans Begin

January 1, 2012Firm Elects 24 To Join Partnership In 2012

Kutak Rock LLP, a national provider of legal services for corporate matters, securities, real estate, tax, public finance and litigation, has elevated 24 attorneys from its various offices across the nation to the firm partnership. The promotions are effective January 1, 2012.

November 25, 2011Benefits Group Publishes Fall 2011 Newsletter

The Employee Benefits and Executive Compensation Group has published the Fall 2011 edition ofEmployee Benefits News.


July 1, 2014Supreme Court Limits Reach of Contraceptive Mandate

On June 30, 2014, the Supreme Court ruled that under the Religious Freedom Restoration Act, closely-held for-profit corporations are not required to pay for contraceptives if doing so would violate the corporation's sincerely held religious beliefs. For more information on the major parts of the decision and its impact on employers, please read our client alert. Client Alert

June 26, 2014Supreme Court Holds There Is No Presumption of Prudence

On June 25, 2014, the U.S. Supreme Court issued its long-awaited ruling inFifth Third Bancorp v. Dudenhoeffer, a case involving an ESOP fiduciary's duties in deciding to sell or hold employer stock in an ESOP. For additional information, please read our client alert. Client Alert

June 20, 2014Reports to Congress Highlight Importance of Proactive HIPAA Compliance

Client Alert

April 10, 2014Windsor Amendments Required Before Year End For Some Retirement Plans

Client Alert

March 25, 2014Supreme Court Holds Severance Payments Are Generally Subject to FICA; SUB Payments Are Not

Client Alert

February 28, 2014Tax Reform Proposal Has Significant Impact on Employee Benefit Plans

Client Alert

February 20, 2014Health Care Reform: Final Regulations on Employer Shared Responsibility Provisions-Transitional Relief

Last week the Internal Revenue Service and the Treasury Department issued Final Regulations relating to the Employer Shared Responsibility provisions of the Affordable Care Act. The Employer Shared Responsibility provisions require applicable large employers to provide health care benefits to full-time employees or risk paying substantial penalties. Client Alert

January 7, 2014Employee Benefits Newsletter - Winter 2013


November 5, 2013Health and Welfare Plans: Open Enrollment Reminders

Autumn means open enrollment season for most employers. Employers should confirm they are providing certain required notices to the proper parties. Some of these notices must be provided annually while others must be provided when an employee first enrolls in the plan. This Client Alert summarizes which notices should be provided and when. Client Alert

November 5, 2013Retirement Plans: Year-End Reminders

Before year-end, plan sponsors should consider adding the following to their To Do lists. To learn more about what plan sponsors should consider adding to their To Do lists, read this client alert. Client Alert


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Defined Benefit Plan Sponsors Must Take Immediate Action
Alfred B. Fowler,Shira B. McKinlay,Juliana Reno,John E. Schembari,Michelle M. Ueding, August 25, 2014
Last Friday, the President signed the Highway and Transportation Funding Act of 2014 (“HATFA”) into law. HATFA extends the interest rate smoothing provisions applicable to defined benefit pension plans that were originally found in the Moving Ahead for Progress in the 21st Century Act...

IRS Provides Additional Information on 409A Audit Initiative; Other 409A Matters
Alfred B. Fowler,Peter C. Langdon,Juliana Reno,John E. Schembari,Michelle M. Ueding, August 2, 2014
In May, the IRS announced that it had launched an audit initiative (the Initiative) to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code (Code) Section 409A. Yesterday, we participated in a national conference with the IRS where IRS...

Supreme Court Limits Reach of Contraceptive Mandate
Alfred B. Fowler,Peter C. Langdon,Juliana Reno,John E. Schembari,Michelle M. Ueding, July 11, 2014
On June 30, 2014, the Supreme Court ruled that under the Religious Freedom Restoration Act, closely-held for-profit corporations are not required to pay for contraceptives if doing so would violate the corporation’s sincerely held religious beliefs. Below, we discuss the major parts of the...

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Office Information

Michelle M. Ueding

1650 Farnam Street
OmahaNE 68102-2186


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