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
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Bar admissions
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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:Â 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, ABAÂ 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, ABAÂ 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