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Michelle Thomas
Emphasis
Employee Benefits
ERISA
Qualified Retirement Plans
Biography
Ms. Thomas counsels employers on many aspects of employee benefits, including drafting, developing, and implementing qualified retirement plans, health plans, and various fringe benefit plans. Ms. Thomas has handled numerous submissions to the Internal Revenue Service through its voluntary correction programs and she has extensive experience with submissions to the Internal Revenue Service for its review of plans' tax-qualified status. She has also assisted clients with correction of fiduciary errors through the Department of Labor’s Correction Program. Ms. Thomas advises employers on complying with ERISA and tax regulations. Ms. Thomas has represented clients in various employee benefits litigation including pension fund contribution and benefit claim denial litigation. Ms. Thomas' practice in employee benefits began during law school as a pension law intern at the Pension and Welfare Benefits Administration of the US Department of Labor in Washington, D.C. and prior to joining Littler she worked as an employee benefits tax consultant at Ernst & Young, LLP, where she advised clients on the taxation of employee benefit plans.
Education
J.D., Howard University School of Law, 1997
B.A., Psychology, Spelman College, 1992
Publications
Ms. Thomas co-edits the “Employee Benefits Plans: Pitfalls in Creating, Modifying, Administering & Terminating ERISA Plans” Chapter for the National Employer and has co-authored numerous Littler Benefits ASAPs. She also co-authored “Flexibility from IRS for Employer’s Flexible Spending Accounts” Practical US/Domestic Tax Strategies, July/August 2005, Vol. 5, No. 7 & 8 and “Steps Every 401(k) Sponsor Should Take to Minimize Fiduciary Risk”, Employee Benefits Plan Review, August 2005.
Lectures & Presentations
Ms. Thomas is a frequent speaker before business and professional organizations throughout the country, She has lectured at the National Bar Association Annual Conference and for the Washington Metropolitan Area Corporate Cousel Association.
Activities
Virginia State Bar Co-Chari, Reporting & Disclosure Sub-Committee of the American Bar Association, Labor Employment Section’s Employee Benefits Committee National Bar Association, Tax Section
Cases/Courts/Judges
Virginia Supreme Court
District of Columbia Bars
United States Courts of Appeals for the Third and Fourth Circuits
United States District Courts for the Eastern District of Virginia and the District of Columbia.
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