ERISA / Employee Benefits Law

Attorney Profile

Martha L. Hutzelman is the principal attorney of the Law Office of Martha L. Hutzelman in Columbus, Ohio, an employee benefits law firm representing a national clientele of employers, including nonprofit organizations, trade associations and governmental entities and third party administrators. Ms. Hutzelman’s practice includes all matters affecting pension, profit sharing, 403(b), 457, 401(k), executive compensation and health and welfare programs. She counsels clients on matters including, but not limited to, plan design options, self-audits, operational compliance and corrections and fiduciary requirements. Ms. Hutzelman formerly served as Senior Attorney in the Employee Benefits division of the Office of Chief Counsel of the Internal Revenue Service. Honored as a Distinguished Author by Tax Management, Inc., she has co-authored the BNA portfolio on Qualified Plans – Taxation of Distributions and the portfolio titled Employee Benefits for Small and Mid-Sized Employers. Ms. Hutzelman is Chair-Elect and Vice Chair of the American Bar Association (ABA) Taxation Section Employee Benefits Committee, a former Chair of the ABA Joint Committee on Employee Benefits and a fellow of the American College of Employee Benefits Counsel.

Areas of practice

  • Retirement planning
  • ERISA
  • Employee benefits law
  • 401(k), 403(b) and 457 plans
  • Pension and profit sharing qualified retirement plans
  • Cafeteria plans and Flexible Spending Accounts (FSAs)
  • Health and welfare plans, including Health Savings Accounts (HSAs)
  • Executive compensation and non-qualified deferred compensation plans
  • Fiduciary compliance for employee benefit plans
  • Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) audits
  • IRS and DOL voluntary compliance and correction programs

Bar admissions

  • District of Columbia
  • Ohio
  • Oklahoma
  • Virginia

Education

  • University of Arizona College of Law, Tucson, Arizona

Recognitions

  • Fellow, American College of Employee Benefits Counsel
  • The Best Lawyers in America - 2006 – 2013

Memberships

  • American Bar Association
    • Joint Committee on Employee Benefits, Past Chair and Member
    • Section of Taxation
      • Employee Benefits Committee, Chair-Elect and Vice Chair
    • Tort and Insurance Practice Section
      • Employee Benefits Committee, Past Chair and Member
  • American Society of Pension Professionals and Actuaries
    • Legislative Relations Subcommittee of Government Affairs Committee, Past Chair
  • Conversation on Coverage II (National Pension Policy Forum)
    • Steering Committee, Chair
  • National Practitioners' Liaison Group to IRS Employee Plans Team Audit

Representative articles and publications

  • 403(b) Plan Documents, Chapter 3, 403(b) Answer Book, 2009 – 2013
  • Employee Benefit Plan Issues Resulting from  Insurance Company Demutualizations:  An Overview of Welfare Benefit Plan Issues, BNA ERISA Enforcement and Compliance Guide, 2003
  • Employee Benefits for Small and Mid-Sized Employers,  BNA Tax Management, Inc. portfolio, 2001
  • Qualified Plans – Taxation of Distributions, BNA Tax Management, Inc. portfolio,  2000

Representative speaking engagements

  • Open Multiple Employer Plans (MEPs): Benefits and Issues, American Bar  Association (ABA) Taxation Section, 2012
  • DOL Disclosure and Reporting Update: Participant and Plan-level Fee  Disclosures and EFAST2 and Audit Reporting Issues, ABA Taxation Section,  2012
  • Health Care Reform:  A Regulatory and Legislative Update, ABA Taxation Section, 2011
  • Target Date Retirement Funds: Fiduciary Best Practices, ABA Taxation  Section, 2011
  • DOL Hot Topics, ABA Taxation Section, 2010
  • Guaranteed Income Investments for 401(k) Plans, ABA  Taxation Section, 2009
  • Employee Benefits:  Review of Statutory and Regulatory Developments, Michigan State  Bar, 2009
  • Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues, ABA  Joint Committee on Employee Benefits, 2008
  • Compensation and Benefits Issues in Mergers and  Acquisitions, AICPA, 2007
  • Qualified Retirement Plan Amendment Timing Issues,  ABA Taxation Section, 2006
  • Final USERRA Guidance: Taking Care of Our Troops on the Home  Front, ABA Joint Committee on Employee Benefits, 2006
  • A Brave New World:  403(b) Proposed Regulations, ABA Joint Committee on Employee  Benefits, 2005
  • Fiduciary Responsibilities of Employers Sponsoring  Health Plans, ABA Annual Meeting, 2003
  • IRS and DOL Plan Correction Programs, AICPA, 2003

Law Office of Martha L. Hutzelman
4264 Bridgelane Place
Columbus, OH, 43054 USA
614-775-9134