Susan Curtis is an experienced employee benefits and executive compensation attorney, working primarily on ERISA litigation matters at GK&L. She has successfully assisted clients with challenging transactional, compliance and litigation matters in the employee benefits and executive compensation areas for many years.
Susan has successfully represented trustees of multiemployer plans as to complex issues relating to:
- Withdrawal liability, including controlled group matters and partial and complete withdrawals;
- The need for purchasers’ and sellers’ bonds for withdrawal liability when contributing employers are sold, with a practical approach to requiring sellers’ bonds;
- Assisting with the collection of delinquent contributions;
- Drafting policies and procedures that help plans comply with ERISA’s fiduciary requirements;
- Assisting multiemployer plans that are in the “red” zone or “yellow” zone with respect to compliance issues and working their way into a better financial position; and
- Dealing with IRS audits and ERISA prohibited transaction and fiduciary matters.
Her expertise includes tax matters relating to compensation and non-profit and tax exempt organization matters.
Susan worked as a corporate and securities lawyer for several years, which facilitates advising clients with respect to compliance and litigation issues in the investment area. She has strong skills in data analysis, which are useful in monitoring collection of employer contributions and compliance with collective bargaining agreements, as well as in connection with ERISA litigation. Susan has expertise as to the Affordable Care Act, including benefit claims, disability discrimination issues, Medicare secondary issues and the difficult mental health and substance abuse issues that health plans have to address today.
Susan served for several years as an Adjunct Assistant Professor at New York University Law School, teaching a class relating to tax qualified retirement plans, and has also served as an expert witness on ERISA fiduciary matters. She is a graduate of Yale University, in the first class of women undergraduates, and of Columbia Law School. Earlier in her career, Susan worked as a partner and co-head of the employee benefits group at a national law firm and was counsel working on merger and acquisition and executive compensation matters at a large international law firm.
Susan serves as a Member of Compensation Planning Advisory Board at Bloomberg Tax Management, Inc. and as a member of the Health Law Committee of the Association of the Bar of the City of New York.