Casey K. Fleming is a partner at Foley & Lardner LLP where she focuses her practice on employee benefits and executive compensation. Ms. Fleming’s employee benefits work includes advising private and public employers on the issues that affect retirement plans, health and welfare benefit plans, non-qualified deferred compensation plans, executive compensation and severance arrangements, and employment agreements.
Retirement Plans
Ms. Fleming’s work with qualified retirement plans includes assisting clients with the design and implementation of 401(k) plans, profit sharing plans, employee stock ownership plans (ESOPs), pension plans, and 403(b) plans. Ms. Fleming also frequently advises clients about compliance with Employee Retirement Income Security Act (ERISA) rules, Internal Revenue Code (Code) rules, the Internal Revenue Service’s and Department of Labor’s formal and informal correction programs, and tax consequences of contributions to and distributions from employer-sponsored retirement plans.
Health and Welfare Work
Ms. Fleming’s work with self-insured and fully-insured health and welfare plans and wellness programs include assisting clients with issues involving the Affordable Care Act, ERISA, COBRA, the Health Information Portability and Accountability Act (HIPAA), the Code, and other applicable state and federal laws.
Executive Compensation Work
Ms. Fleming’s work in the executive compensation area includes assisting clients with the design and implementation of equity incentive plans, employee stock purchase plans, non-qualified deferred compensation plans, and employment agreements. Ms. Fleming also regularly advises clients on the application of applicable tax rules, including Code section 409A.
M&A Support
In addition to her traditional employee benefits work, Ms. Fleming frequently works with members of the firm’s Transactional & Securities and Private Equity & Venture Capital Practices to advise clients on employee benefits and executive compensation issues arising in mergers and acquisitions.
Ms. Fleming is a member of the firm’s Business Law Department, Employee Benefits & Executive Compensation Practice, and Labor & Employment Practice. She also serves as the chair of the firm’s Associates Committee.
