Tag: HSA

Five Stories That Matter in Michigan This Week – June 9, 2023

  1. Michigan House Approves Bills to Protect Domestic and Sexual Violence Victims

The Michigan House of Representatives, in bipartisan fashion, voted on June 7 to approve a series of bills that aims to increase support services and add privacy protections for victims and survivors of domestic and sexual assault. For example, House Bill 4421 would allow photos and videos of crime victims to be blurred if they are viewable in court proceedings that are made public.

Why it Matters: Lawmakers who introduced the bills argue that the legislation will increase access to support services for domestic and sexual violence victims, and also will protect their privacy and shielding them from additional harassment.

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  1. Michigan Cannabis Sales Exceed $245 Million in May

Cannabis sales surpassed $245 million in May, via the monthly report from the Michigan Cannabis Regulatory Agency. Michigan adult-use sales came in at $238,867,535.00, while medical sales came in at $7,051,723.96, altogether totaling $245,919,258.96.

Why it Matters: Marijuana sales remain strong in Michigan, particularly for recreational use. However, there still are significant concerns about profitability and market over-saturation that the industry is contending with.

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  1. Client Alert: IRS Announces 2024 Adjustments for HSAs & Excepted Benefit HRAs

The IRS has released its 2024 annual inflation adjustments for Health Savings Accounts (“HSAs”) as determined under Section 223 of the Internal Revenue Code. Specifically, IRS Revenue Procedure 2023-23 provides the adjusted limits for contributions to a HSA, as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2024.

Why it Matters: HSA contributions for an individual will increase in 2024 to $4,150 from $3,850 in 2023, and the minimum deductible on a HDHP for an individual will increase to $1,600 in 2024 from $1,500 in 2023. Read more from your Fraser Trebilcock attorney.

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  1. NLRB General Counsel Issues Memo on Non-Competes

On May 30, NLRB General Counsel Jennifer Abruzzo issued a memo that non-compete provisions in employment contracts and severance agreements violate the National Labor Relations Act except in limited circumstances.

Why it Matters: The memo details that non-compete agreements hinder the ability of the employee from exercising their rights to take collective action to improve their working conditions, making these non-competes unlawful under Section 7 of the National Labor Relations Act.

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  1. Anti-Distracted Driving Laws Enforced June 30

Beginning June 30, Michigan motorists will be prohibited from using any mobile electronic device while operating a motor vehicle, even if at a stop sign or red light. This includes sending/receiving texts, accessing social media, or recording videos.

Why it Matters: First time offenders will face a $100 fine and/or 16 hours of community service, in addition to one point being added to the individual’s driving record. Penalties will increase for repeated violations, and on the third offense, individuals may be required to take a drivers improvement course.

Related Practice Groups and Professionals

Cannabis Law | Sean Gallagher
Employee Benefits | Robert Burgee
Labor, Employment & Civil Rights | Dave Houston

Five Stories That Matter in Michigan This Week – June 2, 2023

  1. Governor Whitmer Announces Initiative to Grow Michigan Population

Governor Whitmer made news at this week’s Mackinac Policy Conference by announcing a new initiative to grow Michigan’s population, which has remained relatively stagnant for the last few decades. The initiative will include the formation of a new “Growing Michigan Together Council,” which will develop a plan to attract new residents to the state and keep those currently in Michigan.

Why it Matters: A lack of population growth has inhibited Michigan’s economic growth, and hindered businesses’ efforts to find talented people to fill open jobs.

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  1. Assets of Marijuana Business Skymint to be Auctioned

As we reported earlier, Skymint Brands was placed into receivership on March 7. Now, almost three months later, the receiver has determined that the best course of action for the receivership estate and the creditors is to sell off the assets of the business.

Why it Matters: While Michigan has experienced strong sales of recreational marijuana, prices per ounce have fallen significantly, making it difficult for many dispensaries to generate profits. The fact that Skymint’s assets were put into receivership is also noteworthy, as state court receivership has become an alternative to bankruptcy for distressed cannabis companies. Because cannabis is still illegal at the federal level, companies can’t access federal bankruptcy to reorganize or liquidate.

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  1. Fiscal Responsibility Act of 2023 Passes

Earlier this week, the federal government passed the Fiscal Responsibility Act of 2023, which raised the debt ceiling and allowed the government to continue borrowing.

Why it Matters: With the passing of this act, the federal government avoids any possibility of default or shutdown, which can have sweeping effects at every level of government. This also allows the government to continue investing in infrastructure and economic development.

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  1. June 5 Business Education Series

During this two-presentation dynamic program, attendees will learn about the SBA 504 Loan from the MCDC (Michigan Certified Development Corporation), and Government Contracts from APEX (formerly known as PTAC Procurement Technical Assistance Centers).

Why it Matters: The SBA 504 Loan presentation you will learn the basics of SBA 504 loan, the benefits and how to qualify and apply. MCDC is a non-profit certified by the US SBA to administer the SBA 504 Loan Program in Michigan. The SBA 504 loan provides small businesses with low-rate, long-term loans for building purchases, construction, machinery and equipment. In addition, these loans require a smaller down payment than what traditional lenders can offer, allowing the business owner to preserve capital. Learn more and to register.

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  1. Client Alert: IRS Announces 2024 Adjustments for HSAs & Excepted Benefit HRAs

The IRS has released its 2024 annual inflation adjustments for Health Savings Accounts (“HSAs”) as determined under Section 223 of the Internal Revenue Code. Specifically, IRS Revenue Procedure 2023-23 provides the adjusted limits for contributions to a HSA, as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2024.

Why it Matters: HSA contributions for an individual will increase in 2024 to $4,150 from $3,850 in 2023, and the minimum deductible on a HDHP for an individual will increase to $1,600 in 2024 from $1,500 in 2023. Read more from your Fraser Trebilcock attorney.

Related Practice Groups and Professionals

Labor, Employment & Civil Rights | Dave Houston
Cannabis Law | Sean Gallagher
Employee Benefits | Robert Burgee

Client Alert: 2020 Adjustments for ACA’s OOP Limits, Penalty Amounts, and Affordability

Government has Issued the 2020 Adjustments for ACA’s OOP Limits, Penalty Amounts, and Affordability

HHS Announces OOP Limitations for 2020

With the passage of the Affordable Care Act (ACA), group health plans became required to apply an out-of-pocket limitation to certain in-network benefits… meaning that once an individual or family out-of-pocket (OOP) limit was met, the plan could not charge additional OOP costs for essential health benefits. These OOP limits include both the plan’s deductible as well as cost-sharing amounts for essential health benefits (EHB) in-network as set forth under the ACA.

Although self-insured plans and large-group insured plans are not required to cover all EHBs (while small-group insured plans are), to the extent they do, in-network OOP expenses for EHBs cannot exceed the maximum OOP limit. Additionally, group health plans may not impose annual or lifetime dollar limitations on EHBs whether offered in-network or out-of-network.

The Department of Health and Human Services (HHS) has released the 2020 plan year inflation-adjusted OOP limits applicable to non-grandfathered plans.

  • Self-only coverage:      $8,150 (was $7,900 for 2019)
  • Family coverage:         $16,300 (was $15,800 for 2019)

See https://www.govinfo.gov/content/pkg/FR-2019-04-25/pdf/2019-08017.pdf.

Employers with non-grandfathered group health plans must update their maximum annual OOP limits.

These rules do not apply to ACA grandfathered plans. [Please note that these cost-sharing limits are different than the maximum out-of-pocket limits for purposes of being HSA-qualifying high deductible health plans.]

HHS Announces ACA Employer Mandate (Pay or Play) Penalty Amounts for 2020

Under the ACA, applicable large employers must offer certain group health plan coverage to their full-time employees; otherwise they will risk significant penalties.

Applicable large employers are those who employ 50 or more full-time or full-time equivalent employees in the preceding calendar year. Employees of related employers (within a controlled group or affiliated service group) are counted in this determination.

  • Part A requires employers to offer minimum essential coverage to 95% of their full-time employees.  See Section 4980H(a).
  • Part B requires the offered coverage be affordable and meet the minimum value standards.  See Section 4980H(b).

Specifically, the Part A Penalty is imposed on an employer who fails to offer minimum essential coverage (MEC) to at least 95% of the employer’s full-time employees (FTEs) and dependents as defined under the ACA, and if one of its FTEs receives subsidized coverage through the Marketplace or public health insurance exchange. The penalty amount is multiplied by the number of FTEs, minus 30. Special rules exist for applicable large employer members which are part of a controlled group.

The Part B Penalty amount is imposed on an employer who fails to offer coverage that meets the minimum value (MV) requirements or fails to be affordable, again as defined under the ACA, with respect to each one of its FTEs who receives subsidized coverage through the Marketplace or public health insurance exchange.

The Department of Health and Human Services (HHS) has released the 2020 inflation-adjusted penalty amounts under the Affordable Care Act’s Employer Shared Responsibility Mandate (Pay or Play):

  • Part A Penalty:                  $2,570 (was $2,500 for 2019)
  • Part B Penalty:                  $3,860 (was $3,750 for 2019)

Specifically, HHS finalized the premium adjustment percentage as 1.2895211380 for the 2020 benefit year, which is then multiplied by the original 2015 penalty amounts (Part A was $2,000 and Part B was $3,000) and rounded down to the nearest multiple of ten.

By way of example, an employer with 200 FTEs who fails to offer MEC to 95% of those employees (and if at least one of those FTEs receives subsidized coverage through the Marketplace or an exchange), the penalty assessed for the year will be $436,900 (200-30 = 170 x $2,570).  The larger the employer, the larger the penalty.  If the same employer offers coverage to 95% of its FTEs but that coverage is not affordable or doesn’t provide minimum value, the penalty assessed will be based on the number of employees who receive subsidized coverage through the Marketplace or an exchange.  If 20 FTEs receive subsidized coverage for each month of the year, the 2020 penalty would be $77,200 ($3,860 x 20).

Affordability Rates for 2020

As discussed above with respect to ACA penalties, an applicable large employer who does not offer affordable employer-sponsored group health plan coverage could face steep penalties.

For 2020, the ACA affordability requirement applies to the lowest-cost self-only coverage option that offers minimum value and must not exceed 9.78 percent of an employee’s household income. Please see Rev. Proc. 2019-29. https://www.irs.gov/pub/irs-drop/rp-19-29.pdf. This is a decrease from 2019 (which was 9.86%).

As it is difficult to determine an employee’s household income, three safe-harbors are available for employers to use to determine affordability:

  1. Form W-2, based on an employee’s W-2 wages as reported in Box 1;
  2. Rate of Pay, based on the employee’s hourly wage rate, multiplied by 130 hours per month; and
  3. Federal Poverty Line, based on the individual federal poverty level as of six months prior to the beginning of the plan year, divided by 12…

The reduction in the affordability percentage may likely mean that employers will have to reduce what employees pay for self-only coverage in order to maintain compliance, depending on what safe-harbor the employer uses.

Employers must be sure to carefully consider the safe harbors available and calculation of the lowest-cost employee coverage that should be charged.

Elizabeth H. Latchana, Attorney Fraser TrebilcockElizabeth H. Latchana specializes in employee health and welfare benefits. Recognized for her outstanding legal work, in both 2019 and 2015, Beth was selected as “Lawyer of the Year” in Lansing for Employee Benefits (ERISA) Law by Best Lawyers, and in 2017 as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly. Contact her for more information on this reminder or other matters at 517.377.0826 or elatchana@fraserlawfirm.com.

Client Alert: IRS Announces 2020 Increases for HSAs

The IRS has released its 2020 annual inflation adjustments for Health Savings Accounts (HSAs) as determined under Section 223 of the Internal Revenue Code. Specifically, IRS Revenue Procedure 2019-25 provides the adjusted limits for contributions to a Health Savings Account (“HSA”), as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2020.

The 2020 limits are as follows:

  • Annual Contribution Limit
    • Single Coverage: $3,550
    • Family Coverage: $7,100
  • HDHP-Minimum Deductible
    • Single Coverage: $1,400
    • Family Coverage: $2,800
  • HDHP-Maximum Annual Out-of-Pocket Expenses (including deductibles, co-payments and other amounts, but not including premiums)
    • Single Coverage: $6,900
    • Family Coverage: $13,800
  • The catch-up contribution for eligible individuals age 55 or older by year end remains at $1,000.

Plans and related documentation, including employee communications, should be updated to reflect these new limits for 2020.

As always, please keep in mind that participation in a health FSA (or any other non-HDHP) will result in HSA ineligibility, unless the health FSA is limited to: (1) limited-scope dental or vision excepted benefits; and/or (2) post-deductible expenses.

This alert serves as a general summary of lengthy and comprehensive new provisions of the Internal Revenue Code. It does not constitute legal guidance. Please contact us with any specific questions.

Elizabeth H. Latchana, Attorney Fraser TrebilcockElizabeth H. Latchana specializes in employee health and welfare benefits. Recognized for her outstanding legal work, in both 2019 and 2015, Beth was selected as “Lawyer of the Year” in Lansing for Employee Benefits (ERISA) Law by Best Lawyers, and in 2017 as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly. Contact her for more information on this reminder or other matters at 517.377.0826 or elatchana@fraserlawfirm.com.

Client Alert: IRS Announces 2019 Increases for HSAs and Provides Relief for 2018 Reduction in Family Contribution Levels

 

Employee Benefits Lawyer

IRS Announces 2019 Increases for HSAs and Provides Relief for 2018 Reduction in Family Contribution Levels

The IRS has just released its 2019 annual inflation adjustments for Health Savings Accounts (HSAs) as determined under Section 223 of the Internal Revenue Code. Specifically, IRS Revenue Procedure 2018-30 provides the adjusted limits for contributions to a Health Savings Account (“HSA”), as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2019.

The 2019 limits are as follows:

  • Annual Contribution Limit
    • Single Coverage: $3,500
    • Family Coverage: $7,000
  • HDHP-Minimum Deductible
    • Single Coverage: $1,350
    • Family Coverage: $2,700
  • HDHP Maximum Annual Out-of-Pocket Expenses (including deductibles, co-payments and other amounts, but not including premiums)
    • Single Coverage: $6,750
    • Family Coverage: $13,500
  • The catch-up contribution for eligible individuals age 55 or older by year end remains at $1,000

Plans and related documentation, including employee communications, should be updated to reflect these new limits for 2019. As always, please keep in mind that participation in a health FSA (or any other non-HDHP) will result in HSA ineligibility, unless the health FSA is limited to: (1) limited-scope dental or vision excepted benefits; and/or (2) post-deductible expenses.

As for 2018, the IRS recently offered relief to those taxpayers affected by the reduction in maximum family contribution. By way of background, Revenue Procedure 2017-37 provided that the adjusted limits for contributions to HSAs for calendar year 2018 were $3,450 for single coverage and $6,900 for family coverage. Based on this guidance, employers communicated these amounts to their employees, and employees made elections up to these amounts.

However, the Tax Cuts and Jobs Act reflected a change in the inflation adjustment calculations for 2018, which actually reduced the maximum annual HSA contribution for those with family coverage back down to $6,850, which was the amount for 2017.

That has since been rectified by relief provided in Revenue Procedure 2018-27, which announced that the previously established $6,900 limitation would remain in effect for 2018.

Those employers who took swift action after the passage of the Tax Cuts and Jobs Act by alerting employees of the reduction, modifying salary reduction amounts, and possibly amending plan documents, are now (depending on the wording of their plan documents and communications) likely put in the position of undoing these changes…

For others, it is welcome relief that modifications are not required.

This alert serves as a general summary of lengthy and comprehensive new provisions of the Internal Revenue Code. It does not constitute legal guidance. Please contact us with any specific questions.

Elizabeth H. Latchana, Attorney Fraser TrebilcockElizabeth H. Latchana specializes in employee health and welfare benefits. Recognized for her outstanding legal work, in both 2018 and 2015, Beth was selected as “Lawyer of the Year” in Lansing for Employee Benefits (ERISA) Law by Best Lawyers, and in 2017 as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly. Contact her for more information on this reminder or other matters at 517.377.0826 or elatchana@fraserlawfirm.com.

CLIENT ALERT: IRS Announces Increases for Health FSAs and HSAs for 2018

Employee Benefits LawyerThe IRS has just released its 2018 annual inflation adjustments, in which it announced that the dollar limitation under Code section 125 on voluntary employee salary reductions for contribution to health flexible spending arrangements (health FSAs) is increasing to $2,650. Previously the limitation was $2,600. The authority for this increase can be found in Rev. Proc. 2017-58: https://www.irs.gov/pub/irs-drop/rp-17-58.pdf. This link takes you to the IRS annual inflation adjustments for more than 50 tax provisions. Another item to note is that the qualified transportation fringe benefit increases to $260.

Although open enrollment season is about to be in full swing for most, employers should ensure that their salary reduction agreements and related enrollment materials are updated to reflect this increase. Additionally, employers will want to review their Code section 125 cafeteria plan documents to ensure these also allow for such an increase.

Moreover, as previously advised, earlier this year in Rev. Proc. 2017-37, the IRS released the HSA limits for 2018.  Specifically, IRS Revenue Procedure 2017-37 provides the adjusted limits for contributions to a Health Savings Account (“HSA”) as determined under Section 223 of the Internal Revenue Code, as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2018.

The 2018 limits:

    • Annual Contribution Limit
      • Single Coverage: $3,450
      • Family Coverage: $6,900
    • HDHP-Minimum Deductible
      • Single Coverage: $1,350
      • Family Coverage: $2,700
    • HDHP Maximum Annual Out-of-Pocket Expenses (including deductibles, co-payments and other amounts, but not including premiums)
      • Single Coverage: $6,650
      • Family Coverage: $13,300
    • The catch-up contribution for eligible individuals age 55 or older by year end remains at $1,000.

Plans and related documentation, including employee communications, should be updated to reflect these new limits.

As always, please keep in mind that participation in a health FSA will result in HSA ineligibility, unless the health FSA is limited to:

  1. limited-scope dental or vision excepted benefits; and/or
  2. post-deductible expenses.

This blog serves solely as a general summary of the Medicare Part D disclosure requirements, and does not constitute legal advice. If you have questions regarding the application of this fee to your plans, contact an attorney at Fraser Trebilcock.

Elizabeth H. Latchana, Attorney Fraser TrebilcockElizabeth H. Latchana specializes in employee health and welfare benefits. Recognized for her outstanding legal work, in both 2018 and 2015, Beth was selected as “Lawyer of the Year” in Lansing for Employee Benefits (ERISA) Law by Best Lawyers, and in 2017 as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly. Contact her for more information on this reminder or other matters at 517.377.0826 or elatchana@fraserlawfirm.com.

Attorney Elizabeth Latchana honored among Michigan’s ‘Women in the Law’

Elizabeth Latchana Honored by Michigan Lawyers Weekly

When the entire country was seeking to understand and respond to the myriad of employee benefit changes, mandates and associated penalties accompanying the passage of the Patient Protection and Affordable Care Act, Fraser Trebilcock attorney Elizabeth Latchana stepped up to the challenge and became a leading advisor to employers of all sizes across the state of Michigan – and beyond.

“Her dedication to providing clients and the community with the most current information and updates has inspired one of the most active blogs for this legal practice in the state of Michigan,” said Fraser Trebilcock President Brian Morley. “With the proposed changes under the new administration and, for that matter, all future administrations that may aim to continue tweaking or outright changing the laws, Beth’s legal guidance and leadership will be needed for many years to come. We are grateful to have her experience on our side at Fraser.”

Beth found her niche in the transactional health and welfare employee benefits practice just a few years into her legal career.  “With the incredible training and assistance of my predecessor and others, I was able to learn, grow, and expand Fraser’s health and welfare employee benefits practice area, sevenfold, and am sincerely honored to have received some accolades along the way,” she says.

Selected in 2015 as “Lawyer of the Year” for Employee Benefits (ERISA) Law in Lansing by Best Lawyers, the Genesee County native has achieved an AV Preeminent peer review rating by Martindale-Hubbell, and continues to be selected by Leading Lawyers and Best Lawyers. Her most recent accolade is selection as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly, and she will be among those honored at a Sept. 7 luncheon in Troy.

When the graduate of Alma College and University of Notre Dame Law School first joined Fraser Trebilcock as an associate, she set a number of goals, from hitting certain billable hour thresholds, to attaining shareholder status, to growing a client base and expanding her practice, to serving on the Board of Directors, all while volunteering in the community and raising a family.

“Nearly 19 years later, I’m happily still a member of the Fraser Trebilcock family, and I’m pleased to say I’ve met each one of my goals,” she says. “I’m proud of my longevity at this great law firm and happy to be of service to it.”

A vice president on Fraser Trebilcock’s Board of Directors, co-chair of the Employee Benefits practice, and an employee benefits coordinator, Latchana became a leading advisor to employers following the passage of the Patient Protection and Affordable Care Act.

She recalls a tip from a senior associate in the early years: make the boss’ job easier. “It led me to focus on working as a team, not just completing a legally correct and hopefully impressively shiny project, but going the extra mile to reach beyond the assignment to simplify the shareholder’s own work,” she says.

“I’ve taken that advice to heart to this day, now with my own clients, helping navigate them through legal hoops and finding creative solutions while ensuring this is done in a way to allow them to focus on what’s most important to them, their own business. I’m able to use creative thought to develop solutions for clients while ensuring they are complying with the plethora of legal mandates thrown at them in the ever-evolving world of employee benefits.”

[pjc_slideshow slide_type=”women-in-the-law-2017″]

The legal industry is one which focuses on serving others, which Beth feels drawn to.  Giving of oneself to the assistance and hopefully betterment of others is, she says, what life is all about.  “As lawyers, we are held to incredibly high ethical and professional standards, as well as displaying an excellent work ethic.  We have been trained this way, and it is ingrained in our very being.  Therefore, it’s almost impossible for these standards not to trickle over in one’s personal life and activities, and in all ways we serve.”

With her own legal practice in the health and welfare benefits arena, she is able to use creative thought to develop solutions for clients while ensuring they are complying with the plethora of legal mandates thrown at them in the ever-evolving world of employee benefits.  “My goal is serve my clients in a way that allows them to have full confidence in their benefit structure so they can focus on their own business…”

Personally, her practice has enabled her to balance professional life with things she enjoys outside of work.  A mother of three, Latchana serves as being a role model for youth and assists her community through activities including participating in alumni career fairs, coaching and managing youth in various recreational sports leagues, assisting with creating a community dog park, organizing and collecting donations for local shelters, or serving in leadership capacities of local non-profit organizations, most recently the Board of Directors for the Food Bank of Eastern Michigan.

And if Beth commits to something, she utilizes those high standards she was taught to ensure the task is completed to the best of her ability, no matter the subject.

Click HERE to sign up to receive updates and alerts on matters related to Employee Benefits Law. You can also learn more about the legal services provided by Beth and our Employee Benefits attorneys, in their own words:

 

 

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CLIENT ALERT: IRS Announces 2018 Increases for HSAs

The IRS has just released its 2018 annual inflation adjustments for Health Savings Accounts (HSAs) as determined under Section 223 of the Internal Revenue Code.

Specifically, IRS Revenue Procedure 2017-37 provides the adjusted limits for contributions to a Health Savings Account (“HSA”), as well as the high deductible health plan (“HDHP”) minimums and maximums for calendar year 2018.

The 2018 limits are as follows:

  • Annual Contribution Limit
    • Single Coverage: $3,450
    • Family Coverage: $6,900
  • HDHP-Minimum Deductible
    • Single Coverage: $1,350
    • Family Coverage: $2,700
  • HDHP Maximum Annual Out-of-Pocket Expenses (including deductibles, co-payments and other amounts, but not including premiums)
    • Single Coverage: $6,650
    • Family Coverage: $13,300
  • The catch-up contribution for eligible individuals age 55 or older by year end remains at $1,000.

Plans and related documentation, including employee communications, should be updated to reflect these new limits.

As always, please keep in mind that participation in a health FSA (or any other non-HDHP) will result in HSA ineligibility, unless the health FSA is limited to: (1) limited-scope dental or vision excepted benefits; and/or (2) post-deductible expenses.

Questions? Contact us to learn more.

Elizabeth H. Latchana, Attorney Fraser TrebilcockElizabeth H. Latchana specializes in employee health and welfare benefits. Recognized for her outstanding legal work, in both 2018 and 2015, Beth was selected as “Lawyer of the Year” in Lansing for Employee Benefits (ERISA) Law by Best Lawyers, and in 2017 as one of the Top 30 “Women in the Law” by Michigan Lawyers Weekly. Contact her for more information on this reminder or other matters at 517.377.0826 or elatchana@fraserlawfirm.com.

Click HERE to sign up to receive email updates and alerts on matters related to Employee Benefits.