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Ms. Layton counsels employers in regards to all aspects of employee benefit plan legal compliance including the requirements of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code which apply to tax qualified retirement plans, nonqualified retirement plans, executive compensation arrangements and health and welfare plans.
As part of her practice, Ms. Layton represents employers undergoing plan examinations by the Internal Revenue Service ( IRS ) and the United States Department of Labor ( DOL ). She also routinely advises and represents employers in corrective plan filings before the IRS and DOL. Her wide range of experience includes successful filings for employer plans under the IRS Voluntary Correction Program ( VCP ), as well as the DOL Voluntary Fiduciary Compliance Program ( VFCP ) and DOL Delinquent Filer Voluntary Compliance Program DFVCP ).
Ms. Layton also partners with members of the firm's corporate practice group and serves as benefits counsel on significant corporate mergers and acquisitions undertaken by firm clients. Her experience includes the due diligence and resolution of employee benefit plans and ERISA issues faced by both purchasers and sellers in stock and asset transactions.
She has been recognized as a Rising Star in the field of employee benefits law by Philadelphia magazine and Law and Politics. She is a frequent speaker on employee benefits topics for both the firm's training institute for employers, the Duane Morris Institute, as well as for prominent external organizations including the Pennsylvania Bar Institute, Rossdale CLE and the PENJERDEL Employee Benefits and Compensation Association (PEBA). Recently, she has authored and presented courses on 401(k) plan disclosure requirements, the legal challenges associated with employer use of independent contractors under employer benefit plans and employer compliance with Internal Revenue Code Section 409A. She has also had articles featured on Kiplingers.com, BusinessWeek.com and in The Legal Intelligencer.
In addition to her law practice, Ms. Layton is a member of the Board of Directors of the PENJERDEL Employee Benefits and Compensation Association, a prominent membership organization for benefits and compensation professionals in the Philadelphia area. She also volunteers on a frequent basis for community organizations. She most recently served as a trustee of Burlington County College in Mount Laurel, NJ and as a member of the Borough Council in Riverton, New Jersey.
Ms. Layton is a cum laude graduate of Rutgers University School of Law and earned her M.B.A. from Rutgers University School of Business. She received her undergraduate degree from Villanova University.
Civic and Charitable Activities
•Burlington County Republican Committee
- Member, 2003-present
•Burlington County Community College, Mount Laurel, N.J.
- Trustee, 2008-2011
•Burlington County Task Force/Advisory Committee for School Consolidation and Shared Services
- Member, 2009-2011
•Borough Council, Riverton, New Jersey
- Councilwoman, 2012-2013
Honors and Awards
•Service Award, Burlington County Community College, 2008-2011
•Listed in Pennsylvania Rising Stars and Super Lawyers, 2008 and 2010
•Contributor, Duane Morris Benefits Law Blog
•Co-author, EEOC Issues Regulations Governing Employer Wellness Programs, Duane Morris Alert, June 13, 2016
•Co-author, U.S. Supreme Court Decisions on DOMA and Same-Sex Marriage Have Far-Reaching Implications for Employers, Duane Morris Alert, June 28, 2013
•Contributor, Leased Employees and Benefit Plans, Insights & Strategies Magazine, February 2012
•Quoted in Grandfathered Status Rule's Impact on Group Health Care by Allen Smith, HR Magazine, June 22, 2010
•Co-author, An Employer Checklist of 401(k) Plan Responsibilities Under ERISA, The Legal Intelligencer, May 26, 2010
•Co-author, IRS Offers Relief for Government-Sponsored Pension Plans in Determination Letter Process, Duane Morris Alert, August 17, 2009
Selected Speaking Engagements
•Presenter, Group Health Plan HIPAA Compliance, NBI's HIPAA Compliance Boot Camp, Philadelphia, September 28, 2016
•Author and Presenter, Navigating and Surviving the Governmental Employee Benefit Plan Audit, Pennsylvania Bar Institute's 22nd Annual Employment Law Institute, Philadelphia, April 28, 2016
•Speaker, Your Employer Wellness Program - The New EEOC Guidance and What is Next, PENJERDEL Employee Benefits and Compensation Association (PEBA), Philadelphia, June 1, 2015
•Speaker, Duane Morris' Developments in Workplace Law and Practice 2015, Philadelphia, Pennsylvania, Atlanta, Georgia, and Cherry Hill, New Jersey
•Co-presenter, What is New for Employers: Wellness Programs under HIPAA and the Proposed EEOC Regulations, Duane Morris Institute seminar, May 12, 2015
•Speaker, Employee Benefits 101: ERISA & Beyond for the Non-ERISA Lawyer, The Burlington County Bar Association's Employment Law Subcommittee, Mt. Holly, New Jersey October 30, 2014
•Speaker, Same-Sex Couples and Your Benefit Plans: The Windsor Decision and Beyond, Duane Morris' Developments in Workplace Law and Practice 2014, Philadelphia and Cherry Hill, New Jersey
•Faculty Member, The Affordable Care Act: What is Next for Employers, Pennsylvania Bar Institute 20th Annual Employment Law Institute, Philadelphia, April 25, 2014
•Speaker, Employment Law: Benefits Issues in Agreements and Releases, The Burlington County Bar Association's Employment Law Subcommittee, Mt. Holly, September 17, 2013
•Presenter, Duane Morris Institute, Fixing it Under 409A, July 2011
•Presenter, Duane Morris Institute, Independent Contractor Status Under Assault, February 2010
•Philadelphia Bar Association
- Employee Benefits Committee
•Burlington County Bar Association
- Employment Subcommittee, Civil Practice Section
•PENJERDEL Employee Benefits and Compensation Association
- Board of Directors
- Vice President, Planning and Membership Development