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Heidi A.
Lyon

  • Partner
hlyon@wnj.com
Grand Rapids
T 616.752.2496
F 616.222.2496

My admin

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
  • 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
Image for Heidi A. Lyon

Heidi A.
Lyon

  • Partner
hlyon@wnj.com
Grand Rapids
T 616.752.2496
F 616.222.2496

My admin

Biography|
Credentials

industries

practices

  • “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
  • 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