Heidi A. Lyon
- Partner
My admin
- Robin Morehouse
Clients appreciate my thorough and detailed knowledge of employee benefits law, particularly retirement plans and executive compensation, and my ability to navigate the ever-evolving regulatory framework. Although this is an extremely technical area, I’m able to explain things to clients in clear, concise terms so they gain a full understanding of the situation and, together, we can position them to make the best decisions possible to achieve the most optimal outcomes.
A highly regarded employee benefits and ERISA attorney, Heidi Lyon centers her award-winning practice on a wide range of retirement plan-related matters, particularly 401(k), 403(b) and pension plans, as well as on executive compensation. She delivers top-tiered client service to a diverse client base including large publicly traded national and multinational corporations, plan fiduciary boards, colleges and universities, hospitals, governmental entities and small to midsize local employers and professional firms.
industries
practices
- Designing and drafting defined benefit and defined contribution retirement plans, including 401(a), 401(k), 403(b), 457, ESOPs, cash balance pension plans, and governmental plans.
- Counseling employers and other plan fiduciaries on their duties, including engaging and retaining service providers through an RFP and plan governance issues.
- Providing legal advice and training to fiduciary committees, boards and management teams.
- Implementing cash balance pension plans to facilitate tax-deferred retirement savings in excess of what a standard 401(k) plan allows.
- Coordinating the merger and transition of retirement plans sponsored by a publicly-traded company from multiple recordkeepers and investment service providers to one ne
- Designing and drafting defined benefit and defined contribution retirement plans, including 401(a), 401(k), 403(b), 457, ESOPs, cash balance pension plans, and governmental plans.
- Counseling employers and other plan fiduciaries on their duties, including engaging and retaining service providers through an RFP and plan governance issues.
- Providing legal advice and training to fiduciary committees, boards and management teams.
- Implementing cash balance pension plans to facilitate tax-deferred retirement savings in excess of what a standard 401(k) plan allows.
- Coordinating the merger and transition of retirement plans sponsored by a publicly-traded company from multiple recordkeepers and investment service providers to one new provider.
- Advising governmental plan sponsors on compliance with the unique framework of state and federal laws applicable to their plans.
- Counseling tax-exempt employers and service providers on the issues raised by the final 403(b) regulations.
- Designing early retirement programs to transition workforces.
- Assisting employers with planning for acquisitions of new subsidiaries with substantially different existing benefit plan arrangements.
- Structuring a plan with different levels of contributions for union and non-union employees at multiple locations within the same organization.
- Reviewing, designing, and drafting non-qualified deferred compensation plans to reward executives and key employees and comply with Code Section 409A.
- Performing preventative plan audits and client training to identify areas of non-compliance and inefficiency.
- “SECURE Retirement Legislation Update: Additional Guidance, Administration and Implementation,” Warner 2024 HR Seminar, May 1, 2024, Grand Rapids, Michigan
- “SECURE Legislation Update,” Michiana Radiology Business Managers Association, February 27, 2024
- “2023 Fall Legislative Update,” West Michigan Chapter of International Society of Certified Employee Benefits Specialists, November 8, 2023.
- “SECURE 2.0 Legislation: A New World for Retirement Plans,” Warner 2023 HR Seminar, May 16, 2023
- “SECURE Retirement Legislation Update: Additional Guidance, Administration and Implementation,” Warner 2024 HR Seminar, May 1, 2024, Grand Rapids, Michigan
- “SECURE Legislation Update,” Michiana Radiology Business Managers Association, February 27, 2024
- “2023 Fall Legislative Update,” West Michigan Chapter of International Society of Certified Employee Benefits Specialists, November 8, 2023.
- “SECURE 2.0 Legislation: A New World for Retirement Plans,” Warner 2023 HR Seminar, May 16, 2023
- “Part 2: Distribution Rule Revisions,” Warner’s Employee Benefits SECURE Act 2.0 Webinar Series, March 28, 2023
- “Part 1: Changes to Retirement Plan Eligibility and Contributions,” Warner’s Employee Benefits SECURE Act 2.0 Webinar Series, March 7, 2023
- “Retirement Plan Update” and “Returning to Normal? Preparing Your Benefit Plans for a Post-Pandemic World,” Warner 2022 HR Seminar In-Person Event, May 4, 2022, Grand Rapids, Michigan
- “COVID-19 Updates and Discussion,” 2022 Joint TE/GE Council Employee Plans Annual Meeting, February 24-25, 2022
- “Legal Developments in Human Resources,” Association for Human Resources Management Panel, November 10, 2021, Grand Rapids, Michigan
- “Retirement Plan Update,” West Michigan Chapter of International Society of Certified Employee Benefits Specialists, November 2, 2021
- “Employee Benefits Webinar Series: Part 2 – Retirement Plan Legal Update,” Warner Webinar, July 14, 2021
- EBSA Practitioners Panel, IRS Tax-Exempt and Governmental Entities Council Meeting, February 26, 2021
- “COVID-19 Issues for Employee Benefit Plans,” Michigan Association of CPAs Virtual Fall Tax Symposium, November 12, 2020
- “Employee Benefits Webinar Series: Part 1 – Retirement Plans: Preparing Your Plan for the New Normal, Year-End, and Beyond,” Warner Webinar, October 27, 2020
- “The New Normal and What’s Next for Retirement Plans,” Warner Webinar, June 11, 2020
- EBSA Practitioners Panel, Virtual IRS TE/GE Council Meeting, National Press Club, Washington, D.C., February 27, 2020
- “Employee Benefits Panel,” Warner 2019 HR Executive Panels, September 13, 2019, Traverse City, Michigan
- “Crafting Deferred Compensation Solutions,” Warner Human Resources Seminar, May 7, 2019, Grand Rapids, Michigan
- “Executive Compensation & Other Benefits Guidance,” IRS TE/GE Council Meeting, February 22, 2019, National Press Club, Washington, D.C.
- “Employee Benefits Panel,” Warner 2018 HR Executive Panels, September 20, 2018, Traverse City, Michigan
- “Planning for Change for Benefit Plans,” Warner Human Resources Seminar, May 3, 2018, Grand Rapids, Michigan
- “Section 457(f) Issues,” IRS TE/GE Council Annual Meeting, February 23, 2018, Baltimore, Maryland
- “Myth or Truth: Employee Benefits Panel,” Warner Labor & Benefits Executive Panels, October 26, 2017, Kalamazoo, Michigan
- “Fiduciary Forum – Legal Review,” West Michigan Fiduciary Forum, October 12, 2017, Grand Rapids, Michigan
- “Benefits Myth Busters,” Warner Human Resources Seminar, May 23, 2017, Grand Rapids, Michigan
- “Top 5 Practitioner Issues for DOL,” IRS TE/GE Council Annual Meeting, February 23, 2017, Baltimore, Maryland
- “Legal Requirements for 403(b) and 457(b) Plan Documents,” Northern Michigan School Business Officials, February 9, 2017
- “Attracting and Retaining Millennials,” Warner Labor & Benefits Executive Panel, October 21, 2016, Traverse City, Michigan
- “How to be a smart purchaser of retirement plans,” Radiology Business Managers of Michigan, November 4, 2015
- Labor & Benefits Executive Panel, Warner Seminar, September 30, 2015, Kalamazoo, Michigan
- “Understanding and Overcoming Retirement Plan Fiduciary Challenges,” West Michigan Fiduciary Forum, May 6, 2015
- “Navigating the Retirement Plan Marketplace,” Warner Human Resources Seminar, April 20, 2015, Grand Rapids, Michigan
- Employee Benefits/Executive Compensation Panel, Labor and Benefits Executive Panel-Government Enforcement Initiatives, October 23, 2014, Kalamazoo, Michigan
- “Five 401(k) SPonsor FAQs,” 401(k) Rekon Event for 401(k) Plan Sponsors, April 24, 2014
- “Communicating Employee Benefits,” Warner Human Resources Seminar, April 22, 2014, Grand Rapids, Michigan
- “Monitoring and Controlling Benefit Costs,” Warner Human Resources Seminar, April 29, 2013, Grand Rapids, Michigan
- “New Fiduciary Liabilities for Retirement Plans,” Healthcare Financial Management Association (West MI Chapter) Spring Conference, March 20, 2013, Caledonia, Michigan
- “The Aging Workforce: Navigating the Perfect Storm,” MI-CUPA Annual HR Conference, October 5, 2012, Saginaw, Michigan
- “The Aging Workforce: Navigating the Perfect Storm,” Employment Outlook & Strategy Seminar, October 2, 2012, Birmingham, Michigan
- “How Does Compensation Affect Your Benefit Plan?,” Lunch ‘n Learn for Employee Benefit Plan Auditors in West Michigan, July 16, 2012
- “An Aging Workforce: Navigating the Perfect Storm,” Warner Human Resources Seminar, May 2, 2012, Grand Rapids, Michigan
- “Retirement Plan RFPs,” Warner Webinar, December 20, 2011
- “Tackling Administration Challenges,” Warner Human Resources Seminar, May 25, 2011, Grand Rapids, Michigan
- “FAQs About The Division of Retirement Plan Assets,” Grand Rapids Bar Association, Family Law Section, February 23, 2011
- Annual Legal Panel, Association for Human Resource Management (West Michigan Chapter), November 10, 2010
- “Back to the Basics of 401(k),” Warner Human Resources Seminar, March 23, 2010, Grand Rapids, Michigan
- “New Compliance Challenges for Employers and Other Plan Fiduciaries” and “Hot Fringe Benefits Issues,” Warner 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
- “Hot DOL Audit Topics,” IRS TE/GE Council Great Lakes Regional Meeting, April 2007
- Warner 2024 HR Seminar
- Warner 2023 HR Seminar
- SECURE Act 2.0 Webinar Series — Part 2: Distribution Rule Revisions
- Employee Benefits SECURE Act 2.0 Webinar Series
- Warner 2022 HR Seminar In-Person Event
- November HR Legal Panel
- Webinar: Warner Employee Benefits Two-Part Series Retirement Plan Legal Update
- Employee Benefits Webinar Series: Part 1 – Retirement Plans: Preparing Your Plan for the New Normal, Year-End, and Beyond
- The New Normal and What’s Next for Retirement Plans
- 2019 HR Seminar
- 2018 HR Seminar
- 2017 Labor and Benefits Executive Panels (Kalamazoo)
- 2017 HR Seminar
- 2016 Labor and Benefits Executive Panel (Traverse City)
- 2015 West Michigan Fiduciary Forum
- Human Resources Seminar 2015
- 47 Warner Attorneys Named Top Lawyers by Grand Rapids Magazine
- Warner Represented First State Bank of Decatur in its Sale to GTSB Financial, Inc.
- Heidi Lyon Selected for American College of Employee Benefits Counsel
- 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 Represented Freeland State Bank in Its Merger with Thumb Bancorp, Inc.
- Warner Named as Leading Michigan Law Firm by Chambers USA 2024
- 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®
- Warner Selected as Leading Michigan Law Firm by Chambers USA 2023
- 108 Warner Attorneys Rated Best Lawyers in America
- Warner Selected as Leading Michigan Law Firm by Chambers USA 2022
- 51 Warner Attorneys Rated 2022 Top Lawyers by Grand Rapids Magazine
- 105 Warner Attorneys Rated Best Lawyers in America©
- Warner Selected as Leading Michigan Law Firm by Chambers USA 2021
- 35 Warner Attorneys Rated 2021 Top Lawyers by Grand Rapids Magazine
- Warner Represented Uncle Ed’s Oil Shoppes, Inc. and AutoBath America, Inc. in Their Sale to FullSpeed Automotive
- 102 Warner Attorneys Rated 2021 Best Lawyers in America
- 34 Warner Attorneys Rated 2020 Top Lawyers by Grand Rapids Magazine
- One Hundred and Two Warner Attorneys Rated Best Lawyers in America
- Warner Represents Vilex and Orthex in Acquisition by OrthoPediatrics
- Three New Partners Elected to Warner Management Committee
- Warner Represents SpartanNash in its Acquisition of Martin’s Super Markets
- One Hundred Warner Attorneys Rated Best Lawyers in America
- Warner Represents TCSB Bancorp, Inc. in Its Merger With Independent Bank Corporation
- 25 Warner Attorneys Recognized as Rising Stars
- 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 Traverse City
- 26 Warner Attorneys Recognized as Rising Stars
- 90 Warner Attorneys Rated Best Lawyers in America
- 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
- SECURE 2.0 is Finally Here! Warner Analysis Part 2
- REMINDER: Employers Must Rewrite Defined Contribution Plans Now – Warner Can Help
- Unexpected New Tax Applies to Certain Highly Compensated Employee Pay
- The Forgotten Subsidiary Retirement Plan
- Duty to Monitor Plan Investments Never Ends, U.S. Supreme Court Holds
- Contributor, “RFP/RFI/Benchmarking Results,” Plan Sponsor Magazine, November 2016
- “Employers Should Weight Benefits of 401(k) Plan Changes,” Crain’s Grand Rapids, June 4, 2014
- “Avoiding 10 Common Plan Compensation Mistakes,” Employee Benefit Plan Review, Volume 66, Number 9, March 2012
- “Is Electronic Disclosure of Benefit Plan Documents an Option For You?,” Pension Plan Fix-It Handbook Newsletter, Fall 2009
- “For Better or For Worse: The New Determination Letter System For Qualified Retirement Plans,” Michigan Tax L
- Contributor, “RFP/RFI/Benchmarking Results,” Plan Sponsor Magazine, November 2016
- “Employers Should Weight Benefits of 401(k) Plan Changes,” Crain’s Grand Rapids, June 4, 2014
- “Avoiding 10 Common Plan Compensation Mistakes,” Employee Benefit Plan Review, Volume 66, Number 9, March 2012
- “Is Electronic Disclosure of Benefit Plan Documents an Option For You?,” Pension Plan Fix-It Handbook Newsletter, Fall 2009
- “For Better or For Worse: The New Determination Letter System For Qualified Retirement Plans,” Michigan Tax Lawyer, Volume XXII, Issue 2, Summer 2007
- “Employers Will Soon Be Able To Offer Roth 401(k),” MiBiz West, November 14, 2005
- Coauthor, “Division of Retirement Benefits,” Michigan Family Law (7th ed.), Michigan Institute of Continuing Legal Education
- Upheaval in the World of Nonqualified Deferred Compensation