Heidi Lyon practices in the areas of employee benefits and executive compensation. She counsels clients regarding qualified retirement plans, health and welfare benefit plans, fringe benefit plans and non-qualified deferred compensation plans. She serves as an active member of the Firm's Health Care Reform Task Force which was formed to monitor the rapidly evolving Health Care Reform developments and assist clients in understanding and responding to those changes.

Representative Experience

• Advising employers on the design, administration and compliance of tax-qualified pension, profit-sharing and other deferred compensation plans, including 401(k), 401(m), 403(b), 457, employee stock ownership and stock bonus plans
• Assisting employers with the establishment, design and maintenance of health and welfare benefit plans (including wrap plans, self-funded plans, cafeteria plans, stop loss contracts, administrative services agreements, COBRA compliance, HRAs, HSAs, health FSAs, dependent care FSAs and wellness plans)
• Counseling clients on the changes made by Health Care Reform and assisting them in modifying their health care programs to bring those programs into compliance with the new law

Honors and Awards

• Recognized by Michigan Lawyers Weekly as one of its 20 Up & Coming Lawyers for 2009 for her work in employee benefits
• Named as a Michigan Super Lawyer Rising Star - 2009
• Notes Editor, The Environmental Lawyer

Bar Associations

Teaching and Lecturing

• "Back to the Basics of 401(k)," WNJ Human Resources Seminar, March 23, 2010, Grand Rapids, Michigan
• "New Compliance Challenges for Employers and Other Plan Fiduciaries" and "Hot Fringe Benefits Issues," WNJ Human Resources Seminar, September 11, 2008, Grand Rapids, Michigan
• The Legal Aspects of Wellness and Health Plan Compliance, Health Care Seminar, August 21, 2007, Grand Rapids, Michigan

Publications

• "For Better or For Worse:  The New Determination Letter System For Qualified Retirement Plans," Michigan Tax Lawyer, Volume XXII, Issue 2, Summer 2007
• Employers Can Now Offer Roth 401(k)$
• Upheaval in the World of Nonqualified Deferred Compensation
  

• You're Moving to a Prototype? Say It Isn't So
• Health Care Reform Update: The Latest Guidance Questions and Answers on Young Adult Coverage and Small Employer Tax Credit

Professional Affiliations

• IRS Great Lakes Tax-Exempt and Governmental Entities Council
  Emeritus Member (2007-Present)
  
• Women Lawyers Association of Western Michigan
  Member (2002-Present) and Past Board Member (2006-08)
  
• Economic Club of Grand Rapids
  (2005-Present)
  

Community Affiliations

• Arts Council of Greater Grand Rapids
  Board Member, Nominating Committee Chair and Past Vice President
  

News

• Michigan Lawyers Weekly Honors Heidi A. Lyon
• Seven Warner Norcross Attorneys Recognized as Michigan Rising Stars by Super Lawyers