Norbert F. Kugele
- Of Counsel
My admin
- Robin Morehouse
I find great serendipity in the space in which my two practice areas overlap. It was through my privacy/information-security law focus that I first gained entrée into employee benefits work – two decades ago. Both areas continue to inform and enrich the other for the ultimate benefit of our clients.
Norbert Kugele concentrates dually in employee benefits and privacy and data-security law. He skillfully guides employers through health and welfare benefits and the often-complex administrative issues associated with them, including those related to COBRA continuation coverage, HIPAA portability and nondiscrimination and the Affordable Care Act. Norbert is also a privacy expert who helps organizations understand and comply with an ever-expanding slate of state, federal and international privacy and information security laws, including HIPAA privacy and information security rules, the European Union’s General Data Protection Regulations (GDPR) emerging state privacy laws such as the California Consumer Privacy Act (CCPA) and the numerous breach notification laws.
industries
practices
- Helps employers understand and comply with Health Care Reform requirements.
- Works with employers in developing summary plan descriptions and other disclosure documents to effectively communicate benefits and disclosures required under ERISA.
- Conducts nondiscrimination testing for health plans, cafeteria plans, dependent care flexible spending arrangements and group life insurance plans, and advises on plan design strategies to achieve compliance with nondiscrimination requirements.
- Helps employers implement high-deductible health plans, including plans featuring Health Reimbursements Accounts (HRAs) and Health Savings Accounts (HSAs).
- Negotiates administrative services agreements between plan sponsors and third-party admin
- Helps employers understand and comply with Health Care Reform requirements.
- Works with employers in developing summary plan descriptions and other disclosure documents to effectively communicate benefits and disclosures required under ERISA.
- Conducts nondiscrimination testing for health plans, cafeteria plans, dependent care flexible spending arrangements and group life insurance plans, and advises on plan design strategies to achieve compliance with nondiscrimination requirements.
- Helps employers implement high-deductible health plans, including plans featuring Health Reimbursements Accounts (HRAs) and Health Savings Accounts (HSAs).
- Negotiates administrative services agreements between plan sponsors and third-party administrators.
- Assists employers and insurers with complex COBRA issues.
- Develops HIPAA privacy and security policies for self-funded health plans.
- Advises insurers on HIPAA privacy and security issues.
- Counsels private and publicly held corporations on executive compensation and severance issues for compliance with Tax Code Sections 409A and 280G.
- Counsels organizations on responding to security breach incidents.
- Represents community hospitals in responding to subpoenas and administrative requests for medical records.
- Develops privacy policies for Internet web sites.
- Counsels companies on European Commission’s Directive on Data Protection and U.S.-European Safe Harbor Framework.
- Assists companies with social media policies.
- Serves on American Bar Association committees preparing comments to federal agencies on Health Care Reform and HIPAA regulations.
- Frequent speaker at in-house, firm-sponsored and professional association seminars on Health Care Reform, HIPAA privacy and security compliance, COBRA administration, executive compensation and ERISA compliance issues
- “Health and Welfare Plan Update,” Warner 2022 HR Seminar In-Person Event, May 4, 2022, Grand Rapids, Michigan
- “Employee Benefits Two-Part Series on Health and Welfare,” Warner Webinar, June 29, 2021
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- Frequent speaker at in-house, firm-sponsored and professional association seminars on Health Care Reform, HIPAA privacy and security compliance, COBRA administration, executive compensation and ERISA compliance issues
- “Health and Welfare Plan Update,” Warner 2022 HR Seminar In-Person Event, May 4, 2022, Grand Rapids, Michigan
- “Employee Benefits Two-Part Series on Health and Welfare,” Warner Webinar, June 29, 2021
- “Mid-Year Data Privacy Legal Update,” Warner Webinar, May 25, 2021
- “CCPA Becomes CPRA in 2023: Steps to Take Now,” Warner Webinar, February 23, 2021
- “ACA Reporting Requirements,” Warner Webinar, December 9, 2020
- “Employee Benefits Webinar Series: Part 2 – Health and Welfare Benefits: Recent Developments and Steps to Take Now,” Warner Webinar, October 28, 2020
- “Information Governance 2020,” ARMA West Michigan Chapter Webinar, October 21, 2020
- “Privacy and Information Security Legal Update,” Warner Webinar, October 5, 2020
- “Cyber Liability Webinar,” co-sponsored by Warner and Sterling Insurance Group, September 15, 2020
- “CCPA: A Practical Guide to Compliance,” Warner Webinar, June 24, 2020
- “Health and Welfare Plans: Legal and Strategic Issues,” Warner Webinar, June 10, 2020
- “Data Privacy and Cybersecurity Challenges for Employers Resulting from COVID-19,” Warner Webinar, May 28, 2020
- “The California Consumer Privacy Act Compliance Update,” Warner Webinar, October 22, 2019
- Panelist, “Employee Benefits Panel,” Warner 2019 HR Executive Panels, October 1, 2019, Midland, Michigan, and October 16, 2019, Kalamazoo, Michigan
- “Preparing for the California Consumer Privacy Act (CCPA),” INTERFACE-Grand Rapids, August 28, 2019, Grand Rapids, Michigan
- “New Health Reimbursement Arrangement Rules Provide An Alternative to Traditional Group Health Plan Coverage,” Warner Webinar, July 30, 2019
- “GDPR Updates on Implementation and Enforcement,” 2019 West Michigan Spring Symposium, May 22, 2019, Grand Rapids, Michigan
- “Employee Benefits Update” and “Health and Welfare Benefits During Leaves and Layoffs,” Warner Human Resources Seminar, May 7, 2019, Grand Rapids, Michigan
- “Complying with the CCPA” and “Cybersecurity & Privacy: Responding to a Data Breach,” Data Solutions Symposium Spring 2019, Grand Rapids, Michigan, April 17, 2019, and April 23, 2019, Novi, Michigan
- Presenter, “The California Consumer Privacy Act” Webinar, December 12, 2018
- Panelist, “Employee Benefits Panel,” Warner 2018 HR Executive Panels, September 19, 2018, Midland, Michigan, and October 12, 2018, Kalamazoo, Michigan
- “Employee Benefits Update,” “What’s New with Wellness Programs,” and “Benefit Plan Nondiscrimination Testing,” Warner Human Resources Seminar, May 3, 2018, Grand Rapids, Michigan
- “General Data Protection Regulation Panel,” Data Solutions Spring Symposium, April 18, 2018, Troy, Michigan
- “Employee Benefits Legal Update,” Employee Benefits Update, January 17, 2018, Troy, Michigan
- General Data Protection Regulation (GDPR), November 8, 2017, Grand Rapids, Michigan
- “ACA Report Requirements,” Warner Webinar, November 6, 2017
- Panelist, “Legal and Governance,” 2017 Security Symposium, October 25, 2017, Grand Rapids, Michigan
- “Myth or Truth: Employee BenefitsPanel,” Warner Labor & Benefits Executive Panels, October 6, 2017, Midland, Michigan
- “Legal Update and What’s on the Horizon,” “Keeping Your Wellness Program Compliant,” and “Engaging Your Employees” and “Health & Welfare Plans,” Warner Human Resources Seminar, May 23, 2017, Grand Rapids, Michigan
- “2016: Recap and Lessons Learned” and “Invasion of Privacy,” Data Solutions Spring Symposium, March 14, 2017, Grand Rapids, Michigan, April 26, 2017, Novi, Michigan
- “Understanding the Affordable Care Act Reporting Requirements,” Warner Webinar, November 22, 2016
- “Managing an Evolving Workforce,” and “Attracting and Retaining Millennials,” Labor & Benefits Executive Panel, October 18, 2016, Kalamazoo, Michigan, October 21, 2016, Traverse City, Michigan, October 25, 2016, Midland, Michigan, November 2, 2016, Novi, Michigan
- “Legal Update,” Detroit Chapter ISCEBS, October 13, 2016, Livonia, Michigan
- “Legislative Update and Current Trends,” “HIPAA Training and Enforcement Update,” “High Deductible Health Plans: Consumer-Driven Trends and Pitfalls” and “Health & Welfare Plans,” Warner Human Resources Seminar, June 9, 2016, Grand Rapids, Michigan
- Women In Defense – MI Cybersecurity Event, May 18, 2016, Troy, Michigan
- “Who’s Responsible: A Data Breach Case Study,” “Privacy and Security Update,” and “Is Your Privacy Policy Up to Date,” Data Solutions Spring Symposium, March 11, 2016, Grand Rapids, Michigan, and April 22, 2016, Novi, Michigan
- “Contracting for Privacy and Security,” Data Solutions Fall Symposium, October 23, 2015, Grand Rapids, Michigan
- Labor & Benefits Executive Panel, Warner Seminar, September 30, 2015, Kalamazoo, Michigan, and October 7, 2015, Midland, Michigan
- Data Solutions Symposium, Warner Seminar, Southfield, Michigan, June 24, 2015
- “Legislative Update – Recent Developments in Employee Benefits,” “Health and Welfare Panel Discussion” and “Worker Classification – Do You Have the Full Story?,” Warner Human Resources Seminar, April 20, 2015, Grand Rapids, Michigan
- West Michigan American Records Management Association (ARMS) Spring Seminar, Grand Rapids, Michigan, April 16, 2015
- Data Solutions Symposium, Warner Seminar, Grand Rapids, Michigan, March 20, 2015
- Employee Benefits/Executive Compensation Panel, Labor and Benefits Executive Panel-Government Enforcement Initiatives, September 23, 2014, Midland, Michigan, and October 23, 2014, Kalamazoo, Michigan
- “Transitioning to Compliance: The Impact of the Affordable Care Act on Your Family, ” Family Office Exchange Webinar, May 14, 2014
- “Health Care Reform for Small Employers: Understanding the Affordable Care Act and Health Care Reform for Large Employers: Understanding the Affordable Care Act, ” American Society of Employers, April 29, 2014, Livonia, Michigan
- “Health Care Reform Update,” Warner Human Resources Seminar, April 22, 2014, Grand Rapids, Michigan
- “Privacy Law Impacts on Records Information Managers,” Western Michigan ARMA Chapter Spring Seminar, April 17, 2014, Ada, Michigan
- “Catching Up with Health Care Reform,” Sterling Insurance Group, December 4, 2013, Sterling Heights, Michigan
- “Catching Up with Health Care Reform,” American Society of Employers, November 19, 2013, Livonia, Michigan
- “The New HIPAA Amendments: What They Mean for You,” KRM RIM Conference, November 13, 2013, Midland, Michigan
- “Medical Record Disclosures and HIPAA Update,” Michigan Osteopathic Association Practice Managers, November 9, 2013, Grand Rapids, Michigan
- “Catching Up with Health Care Reform,” Certified Employee Benefit Specialists, November 5, 2013, Grand Rapids, Michigan
- “Catching Up with Health Care Reform,” Ottawa-Kent Academy of Risk, October 29, 2013, Hudsonville, Michigan
- “HR and Benefits Executive Panel,” Warner Human Resources Seminar, October 9, 2013, Midland, Michigan and October 15, 2013, Birmingham, Michigan
- “How does the Historic DOMA Decision Impact Employers?,” Grand Rapids Bar Association, October 8, 2013, Grand Rapids, Michigan
- “How Does the Historic DOMA Decision Impact Employers?,” Michigan Chamber of Commerce Webinar, August 28, 2013
- “What the DOMA Decision means for Employers,” The Institute of Continuing Legal Education (ICLE) On-Demand Seminar, July 19, 2013
- “HR Privacy and Security Strategies,” May 21, 2013, Grand Rapids, Michigan
- “Health Care Reform Update” and “What’s New with HIPAA?,” Warner Human Resources Seminar, April 29, 2013, Grand Rapids, Michigan
- “HR Privacy and Security Strategies,” March 14, 2013, Birmingham, Michigan
- “Reporting Costs of Health Insurance on Employee W-2s: New Requirements,” Strafford Webinar, December 20, 2012
- “Recent Legislative Updates for Health and Welfare Plans,” West Michigan Chapter of International Society of Certified Employee Benefit Specialists, Nov. 15, 2012, Grand Rapids, Michigan
- “Recent Developments in HIPAA Privacy and Security,” Michigan Osteopathic Practice Manager Program, November 3, 2012, Grand Rapids, Michigan
- “Health and Welfare Benefits: An Update,” Warner Human Resources Seminar, May 2, 2012, Grand Rapids, Michigan
- “Are You Ready for W-2 Reporting of the Cost of Employer-Sponsored Health Coverage?,” WarnerWebinar, January 31, 2012
- “Employee Benefits Webinar Series: Health Care Reform Webinar,” Warner Webinar, September 28, 2011
- “Does HIPAA Keep You Up At Night?,” Warner Seminar, September 20, 2011
- “What’s Next for Health Care Reform?” and”HIPAA: Avoiding Costly Mistakes,” Warner Human Resources Seminar, May 25, 2011, Grand Rapids, Michigan
- “Health Care Reform Webinar: Nondiscrimination Testing and Other Recent Updates,” Warner Webinar, November 9, 2010
- “Health Care Reform Update: Grandfathered Plans,” Warner Webinar, July 14, 2010
- “Health Care Reform Update,” Warner Webinar, April 21 and June 2, 2010
- “Health Plan Check-Up: The Basics” and “HIPAA Basic Training for Health & Welfare Plan Administrators,” Warner Human Resources Seminar, March 23, 2010, Grand Rapids, Michigan
- “COBRA Subsidy Extension: What This Means For You,” Warner Webinar, January 27, 2010
- “The New HIPAA Amendments: What It Means for You,” program cosponsored with Apec Applied Security inGrand Rapids, Michigan, on May 19, 2009
- “The New COBRA Subsidy Requirements,” programon March 26, 2009, Grand Rapids, Michigan
- “New COBRARequirements: Economic Stimulus Program Requires Quick Action,” programon March 3, 2009, Grand Rapids, Michigan; and on March 5, 2009, Southfield, Michigan
- “Red Flag Compliance: Protecting Yourselfand Your Patients From Identity Theft,” program on March 18, 2009, Grand Rapids, Michigan
- “Time to Shape Up Your Cafeteria Plan” and “Hot Fringe Benefits Issues, ” Warner Human Resources Seminar, September 11, 2008, Grand Rapids, Michigan
- “Does Your Cafeteria Plan Need Updating?,” January 9, 2008, Grand Rapids, Michigan
- Privacy and the Internet of Things: Building Consumer Trust is Key to Marketing ‘Connected’ VehiclesAhead of the Curve Auto Supplier
- Warner 2022 HR Seminar In-Person Event
- Webinar: Employer Reporting Requirements for the ACA
- Webinar: Warner Employee Benefits Two-Part Series on Health and Welfare
- Webinar: Mid-Year Data Privacy Legal Update
- Webinar: CCPA Becomes CPRA in 2023: Steps to Take Now
- Webinar: ACA Reporting Requirements
- Employee Benefits Webinar Series: Part 2 – Health and Welfare Benefits: Recent Developments and Steps to Take Now
- Webinar: Privacy and Information Security Legal Update
- Cyber Liability Webinar
- Webinar: CCPA: A Practical Guide to Compliance
- Health and Welfare Plans: Legal and Strategic Issues
- Webinar: Data Privacy and Cybersecurity Challenges for Employers Resulting from COVID-19
- ACA Reporting Requirements Webinar
- Webinar: The California Consumer Privacy Act Compliance Update
- Webinar: New Health Reimbursement Arrangement Rules Provide An Alternative to Traditional Group Health Plan Coverage
- 2019 West Michigan Spring Symposium
- 2019 HR Seminar
- Data Solutions Symposium Spring 2019 – Novi
- Data Solutions Symposium Spring 2019 – Grand Rapids
- Webinar: The California Consumer Privacy Act
- Webinar: ACA Reporting Requirements
- Legislative Update
- Managing Compliance Risks in the Automotive Industry
- Webinar: U.S. Businesses and the GDPR – Ensuring Compliance with Your Data Processing Contracts and Vendor Management Processes
- 2018 HR Seminar
- 2018 Data Solutions Spring Symposium–GR
- 2018 Data Solutions Spring Symposium–Troy
- Employee Benefits Update
- General Data Protection Regulation (GDPR)
- Webinar: ACA Reporting Requirements
- 2017 Labor and Benefits Executive Panels (Midland)
- 2017 HR Seminar
- ACA Reporting Requirements
- 2016 Labor and Benefits Executive Panel (Novi)
- 2016 Labor and Benefits Executive Panel (Midland)
- 2016 Labor and Benefits Executive Panel (Traverse City)
- 2016 Labor and Benefits Executive Panel (Kalamazoo)
- Webinar: Impact of the Amendments to the Federal Rules of Civil Procedure on eDiscovery
- Women In Defense – Michigan Cybersecurity Event
- Data Solutions Fall Symposium
- Webinar: Health Care Reform Reporting Requirements
- Human Resources Seminar 2015
- West Michigan American Records Management Association (ARMA) Spring Seminar
- Webinar: Have You Complied with Your HIPAA Training Duty?
- Data Solutions Symposium
- Warner Attorneys Selected for Multiple Honors by Best Lawyers in America®
- Warner Represented ChoiceOne Financial Services, Inc. in its Merger with Fentura Financial, Inc. and Underwritten Public Offering of Common Stock
- Warner Represents Macatawa Bank Corporation in Its Pending Merger with Wintrust Financial Corporation
- 66 Warner Attorneys Named Top Lawyers by Grand Rapids Magazine
- Warner Attorneys Selected for Multiple Honors by Best Lawyers in America®
- 13 Warner Attorneys Named Lawyers of the Year
- 108 Warner Attorneys Rated Best Lawyers in America
- 105 Warner Attorneys Rated Best Lawyers in America©
- Warner Represented Pere Marquette Shipping Co. and Lake Michigan Car Ferry, Inc. in Their Sale to Interlake Holding Company
- 102 Warner Attorneys Rated 2021 Best Lawyers in America
- Beware of Coronavirus Scams and Phishing Attacks Midland Daily News
- Warner Representing ChoiceOne Financial Services, Inc. in the Acquisition of Community Shores Bank Corporation
- One Hundred and Two Warner Attorneys Rated Best Lawyers in America
- Chambers USA 2019 Names Warner a Leading Michigan Law Firm
- Warner Represents ChoiceOne Financial Services, Inc. in Its Merger with County Bank Corp.
- OESA and Warner to Present “Managing Compliance Risks in the Automotive Industry”
- Eleven Warner Partners Named Lawyers of the Year
- One Hundred Warner Attorneys Rated Best Lawyers in America
- Warner Represents TCSB Bancorp, Inc. in Its Merger With Independent Bank Corporation
- Ninety-Seven Warner Attorneys Rated Best Lawyers in America
- Warner Offers HR and Benefits Executive Panel in Novi
- Warner Offers HR and Benefits Executive Panel in Midland
- Warner Offers HR and Benefits Executive Panel in Traverse City
- 56 Warner Attorneys Recognized as Michigan Super Lawyers
- Chemical Financial Corporation Completes Merger with Talmer Bancorp, Inc.
- 90 Warner Attorneys Rated Best Lawyers in America
- Warner Representing Birmingham Bloomfield Bancshares, Inc. (Bank of Birmingham) in Merger with Arbor Bancorp, Inc. (Bank of Ann Arbor)
- Did Pokemon Go too far?
- PulteGroup, Inc. Names Warner Law Firm of the Year
- 61 Warner Attorneys Recognized as Michigan Super Lawyers
- 98 Warner Attorneys Rated Best Lawyers in America
- 98 Warner Attorneys Rated Best Lawyers in America
- Warner Offers HR and Benefits Executive Panel in Kalamazoo
- Warner to Offer Daylong Human Resources Seminar
- New Guidance on Health Plan Coverage of OTC COVID Tests
- DOL Issues Guidance on Group Health Plan Service Provider Disclosures
- COBRA Subsidy Ends September 30 — Don’t Forget to Provide Notice!
- Can an Employer Charge Unvaccinated Employees a Higher Health Plan Premium?
- Group Health Plan PCORI Fees Due by August 2
- European Commission Releases New Standard Contractual Clauses: Steps to Take Now
- IRS Clarifies Treatment of Dependent Care Assistance Programs
- IRS Provides Guidance on COBRA Premium Assistance Program
- What You Need to Know About Virginia’s Consumer Data Protection Act
- DOL Issues Cybersecurity Guidance For Retirement Plans
- COBRA Subsidies and Other Important Benefit Provisions in the American Rescue Plan Act
- Preparing For the Next Generation of Ransomware Attacks
- FSA Options Now that President Donald Trump Signed the Consolidated Appropriations Act, 2021
- Is the Consolidated Appropriations Act in Trouble?
- Stimulus Bill Provides New Relief for FSAs; Other Developments for Health & Welfare Plans
- Financial Institutions and the CCPA
- New California Law Requires Contract Amendments
- Medicare Part D Notice Required Before October 15, 2020
- LGBTQ Issues for Employee Benefit Plans in Light of Bostock
- Group Health Plan PCORI Fees Due July 31
- European Union Strikes Down Privacy Shield and Requires More Analysis for Standard Contractual Clauses
- New Optional Changes to Section 125 Cafeteria Plans Aimed at Adding Flexibility
- Confidentiality of Employee COVID-19 Information: An Update from the EEOC
- Beware of COVID-19 Scams and Phishing Attacks
- CARES Act Provisions for Health & Welfare Plans: Implications for Employers
- Employment Data, Employee Benefits and the CCPA
- An Overview of the CCPA
- How to Prepare for the CCPA
- Medicare Part D Notice Required Before October 15, 2019
- Updates in Telemedicine and Mental Health Parity
- Group Health Plan PCORI Fees Due July 31 (and are nearing an end!)
- Preparing for the California Consumer Privacy Act (CCPA)
- Recent DOL Enforcement Action Highlights Risk of Not Offering Reasonable Alternative in Wellness Programs
- Health Plan Prescription Drug Disclosures Due For Many Plans by March 1, 2019
- Court Invalidates Affordable Care Act—What Now?
- Affordable Care Act Reporting Relief: IRS Extends 1095-B/1095-C Distribution Deadline
- Medicare Part D Notice Required Before Oct. 15, 2018
- What You Need to Know About the California Consumer Privacy Act
- Group Health Plan PCORI Fees Due July 31, 2018
- IRS Recalculates Several 2018 Benefit Limits – Including Family HSA Contribution Limit
- New ERISA Disability Claims and Appeals Procedures Take Effect April 1, 2018
- IRS Extends 1095-C Distribution Deadline
- Tax Reform Impacts Qualified Transportation Fringe Benefit Programs
- Geofencing—Recruiting’s New Golden Technique?
- The Nation’s Focus on Mental Health Turns to Group Health Plans
- IRS Prepares to Issue ACA Employer Responsibility Penalties
- Expanded Exemption from ACA’s Contraceptive Coverage Mandate
- Germany’s New Federal Data Protection Act Poses Problems for EU’s “Harmonization” of Data Protection Laws
- Open Enrollment Reminder: Use Updated Summary of Benefits and Coverage Forms
- Geofencing—Recruiting’s New Golden Technique?
- Group Health Plans’ PCORI Fees Due by July 31
- Should Your Health and Welfare Plan Offer Supplemental Benefits on a Pre-Tax or After-Tax Basis?
- Health & Welfare Plans: Your First “To-Do” List for 2017
- ACA Reinsurance Fee Filing Due November 15
- New EEOC Wellness Regulations Requires Re-evaluation of Rewards
- New Privacy Shield Approved: Now What?
- Check Your Email: HIPAA 2016 Phase 2 Audits Are Underway
- Medicare Part D Disclosure Now Due to the Centers for Medicare & Medicaid Services (CMS) on February 29, 2016
- Affordable Care Act Reporting Relief: IRS Extends Deadlines
- Are Health Plan Opt-Out Payments on Their Way Out?
- Rehiring Retirees Part 3: Using Temporary Staffing Agencies
- Safe Harbor Framework Ruled Invalid: Standard Contractual Clauses Provide a Solution (For Now. . .)
- 12 Group Plan Deadlines to Complete Before Year-End
- Excluding Certain Classes of Employees from your Health Plan May Increase Risk of Penalty
- Medicare Part D Notice Required Before Oct. 15, 2015
- Reminder: Group Health Plans’ PCORI Fees Due by July 31
- Workers Obtained Through Staffing Agencies May Pose Serious Risks for Suppliers
- “New privacy restrictions for monitoring employee communications,” Grand Rapids Business Journal, 10/27/2017
- “Geofencing Podcast,” MITechNews.com, 8/14/2017
- “Geofencing – Recruiting’s New Golden Technique?,” MITechNews.com, 8/10/2017
- “New privacy restrictions for monitoring employee communications,” Grand Rapids Business Journal, 10/27/2017
- “Geofencing Podcast,” MITechNews.com, 8/14/2017
- “Geofencing – Recruiting’s New Golden Technique?,” MITechNews.com, 8/10/2017
- Norbert has authored numerous articles on HIPAA privacy and security issues, structuring of wellness programs, tax code compliance problems for executive compensation arrangements, and electronic delivery of benefit disclosure documents
- Norbert has also been quoted in articles published in the Grand Rapids Press, the Grand Rapids Business Journal, MIBizWest, the Washington Post and the World Peace Herald