Ruth Anne Collins Michels

Shareholder | Atlanta

Ruth Michels practices exclusively in the area of employee benefits law. She represents clients in the areas of qualified retirement plans, health and welfare plans, fiduciary compliance best practices, nonqualified deferred compensation plans, ERISA compliance, COBRA administration, HIPAA privacy regulations, and compliance with other federal laws relating to employee benefits matters, including the Affordable Care Act.

Prior to joining Ogletree Deakins, Ruth worked at Air Quality Sciences, Inc. in employee benefits and as a manager of their reporting department and quality system. She served as the documentation coordinator and internal auditor trainer with respect to AQS’s ISO9002 certification. This real-world experience has been invaluable in understanding clients’ need for legally-compliant yet practical solutions to issues with retirement and health/welfare plan design and interpretation.

Ruth regularly speaks on employee benefits topics, including new guidance regarding wellness programs, the Affordable Care Act, and fiduciary best practices.

More About Ruth Anne Collins Michels

Experience

Ruth’s practice focuses on assisting clients in ensuring their retirement and health/welfare plans remain compliant with the myriad tax laws and new health care reform requirements.

Ruth’s experience includes, but is not limited to:

Retirement Plans – Qualified and Nonqualified Deferred Compensation Plans

Ruth provides guidance regarding the corrections of errors in retirement plan administration through submissions under the IRS correction program for tax-qualified retirement plans. These submissions have included corrections relating to failed discrimination tests, failures to timely amend retirement plans for changes in the law, and conforming plan terms to plan operations.

Ruth routinely advises employer on matters concerning the design, implementation, and operation of 401(k), 403(b), defined benefit pension plans, and executive deferred compensation plans. Her representation includes plan document and amendment drafting, self-correction advice, working with employers to correct significant plan failures including submissions to the IRS under the Voluntary Compliance Program, IRS determination letter filings, submissions to correct delinquent Form 5500 filings through the DOL Voluntary Fiduciary Correction Program, and, advising clients on fiduciary best practices in relation to their retirement plans.

Representative engagements:

Worked with an employer to correct various failures under its 401(k) plan (including a failure to offer the plan to new employees, failure to properly administer the plan’s entry date rules) reaching back over 10 years (to the date the plan was initially put into place), including calculations of corrective contributions to be made to the plan, and drafting amendments to bring the plan into compliance not only with applicable laws but also to conform the terms of the plan to the operations of the plan
Guided an employer in establishing its employee benefits committee, including advising on fiduciary best practices and assisting in the drafting of the committee’s governing charter
Advised an employer regarding the correction of non-discrimination testing failures under its 401(k) plan that reached back over ten years and obtained IRS approval of the corrections through a submission under the IRS’ Voluntary Correction Program
Assisted an employer in offering a lump sum window opportunity under its defined benefit plans, including drafting plan amendments and participant communications

Health and Welfare Plans

Ruth regularly works with employers in resolving issues related to their health and welfare benefits plans. Her experience includes advising employers on cafeteria plans under Code Section 125 (including issues related to participant elections and handling leaves of absence), drafting flexible spending account plans, compliance with COBRA (including failures to timely provide COBRA election notices), and providing advice on compliance with the ever-changing regulatory guidance under the Patient Protection and Affordable Care Act of 2010. Ruth also has assisted numerous clients with compliance with the HIPAA privacy regulations — including the new requirements related to data breaches — and has a recognized expertise in the application of this complex area of the law to employers and health plans.

Representative engagements:

Guided an employer through the move from a fully-insured health plan to a self-insured health plan, including the establishment of a Voluntary Employee Benefits Association (VEBA)
Assisted an employer in preparing and filing delinquent Forms 5500 for its health and welfare plans – reaching back six years
Worked with an employer to correct COBRA failures related to its on-site clinic

Education & Admission

Professional Activities

Speeches

Corporate Labor and Employment Counsel Exclusive – “Harmonizing Workforces After a Merger or Acquisition” – Phoenix – November 10, 2023
Corporate Labor and Employment Counsel Exclusive – “The Kaleidoscope of State and Local Leave Laws” – Colorado Springs – September 22, 2022
Workplace Strategies Seminar – “Embracing Workplace Mobility—Without Creating Legal Liability” – Phoenix – May 5, 2022
Corporate Labor and Employment Counsel Exclusive – “Can’t Even Recruit Recruiters? How In-House Counsel Can Help With Hiring Challenges” – Amelia Island – November 12, 2021
Ogletree Deakins Webinar – “Reopening Georgia: An Update for Georgia Employers” – May 13, 2020
Ogletree Deakins Webinar – “CARES Act: What the Coronavirus Aid, Relief, and Economic Security (CARES) Act Means for Employers” – April 2, 2020
Ogletree Deakins Webinar – “CARES ACT: What the Coronavirus Aid, Relief, and Economic Security (CARES) Act Means for Employers” – April 1, 2020
Ogletree Deakins Webinar – “COVID-19 Update for Employers: Employee Benefits and Compensation Issues ” – March 25, 2020
Ogletree Deakins Webinar – “COVID-19 Update for Employers: Employee Benefits and Compensation Issues” – March 23, 2020
Corporate Labor and Employment Counsel Exclusive – “From Term Sheet to Close: The Life Cycle of an M&A Transaction” – New Orleans – November 14, 2019
Ogletree Deakins Workplace Strategies Seminar – “Flustered by 401 (k)s? Key Tips for HR Professionals” – Las Vegas – May 3, 2019
Ogletree Deakins Workplace Strategies Seminar – “Health Plan Headache? How to Make a Sense of Plan Design Options” – Las Vegas – May 2, 2019
Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “Making a Deal: Using Meaningful Benefits and Compensation Due Diligence to Further Your M&A Goals ” – Las Vegas – April 30, 2019
Ogletree Deakins Workplace Strategies Seminar – “Arbitration and Other Ways to Protect Your 401(k) Plan From Fee Litigation” – Phoenix – May 10, 2018
Employee Benefits and Executive Compensation Symposium – “Arbitration Agreements and Other Ways to Insulate Your 401(k) Plan From Fee Litigation” – Phoenix – May 9, 2018
Ogletree Deakins Workplace Strategies Seminar – “Fiduciary Fee Lawsuits Are in the News—Will You Be the Next Target?” – San Diego – May 4, 2017
Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “Is Your Plan “Vaccinated” Against the Epidemic of Plan Fee Litigation?” – Austin – March 23, 2017
National Healthcare Access – “Health Care Reform Update” – Las Vegas – December 11, 2014
Ogletree Deakins Seminar – “Hey – What’s your ERISA doing in my HR matter?” – Pittsburgh – November 18, 2014
Ogletree Deakins Seminar – “Affordable Care Act – Are You Ready for 2015?” – Scottsdale – October 3, 2014
Ogletree Deakins Seminar – “Health Care Reform Update” – Hershey – September 24, 2014
Ogletree Deakins Workplace Strategies Seminar – “Watch Your Step! Avoiding Hazards with Employee Benefit Plans and Fiduciary Liability” – Las Vegas – May 8, 2014
Ogletree Deakins Seminar – “Health Care Reform Update” – Pittsburgh – March 18, 2014
Sterling Education Services – “Health Care Reform” – Montgomery – November 5, 2013
Sterling Education Services – “Health Care Reform” – Atlanta – October 8, 2013
CAI 2013 Employment and Labor Law Update – “Are You Ready? The Impact of the Affordable Care Act on Employer-Sponsored Health Plans” – Raleigh – May 22, 2013
Construction Financial Management Association – “Are You Ready? The Impact of the Affordable Care Act on Employer-Sponsored Health Plans” – Atlanta – May 15, 2013
Construction Financial Management Association – “Are You Ready? The Impact of the Affordable Care Act on Employer-Sponsored Health Plans” – Atlanta – May 15, 2013
Ogletree Deakins Workplace Strategies – “Fiduciary Duties, Plan Fees and Increase Potential Liability Exposure” – New Orleans – May 10, 2013
Ogletree Deakins Workplace Strategies Seminar – “Fiduciary Duties, Plan Fees and Increase Potential Liability Exposure” – New Orleans – May 10, 2013
Ogletree Deakins Seminar – “FAQs on Health Care Reform – What’s on Your Mind?” – Atlanta – April 4, 2013
Ogletree Deakins Webinar – “They’re Baaack: What the Latest HIPAA Regulations Mean For Employer Health Plans” – March 14, 2013
Ogletree Deakins Seminar – “FAQs on Health Care Reform – What’s on Your Mind?” – Pittsburgh – March 7, 2013
Ogletree Deakins Seminar – “ERISA Fiduciary Risks: How to Keep Your Retirement Plans Compliant and Your Fiduciaries Out of Court” – Tampa – February 13, 2013
Ogletree Deakins Workplace Strategies Seminar – “Wellness Plan and HIPAA, GINA, EEOC And Health Reform: Putting It All Together” – Chicago – May 13, 2011
Ogletree Deakins Workplace Strategies Seminar – “Benefit Plan Fiduciary Compliance And Fee Disclosure Requirements – The Changing Rules” – Chicago – May 12, 2011
Ogletree Deakins Briefing – “Top 10 Tips for Keeping Your Plans Compliant and Your Fiduciaries Out of Court” – April 2011
Worldwide Employee Benefits Network — Benefits Boot Camp – “Retirement Plans” – Atlanta – April 2011
Ogletree Deakins Briefing – “Health Care Reform Update – Are Your Ready?” – Pittsburgh – October 2010
Arizona SHRM Annual Conference – “Healthcare Reform: A Strategic Perspective” – Phoenix – August 2010
Ogletree Deakins Workplace Strategies Seminar – “Deferred Compensation Plan – Correcting Document and Operational Failures” – Las Vegas – May 2010
Worldwide Employee Benefits Network — Benefits Boot Camp – “Health Plans (overview)” – Atlanta – March 2010
Ogletree Deakins webinar – “Internal Revenue Code Section 409A Document Correction Program” – January 2010
Worldwide Employee Benefits Network – “Legislative Update” – Atlanta – November 1, 2009
SHRM Conference – “Benefits Law Update” – Atlanta – October 2009
Ogletree Deakins Workplace Strategies Seminar – “Deferred Compensation After Section 409A – Continuing Impact and Limitations” – Miami – May 2009
Worldwide Employee Benefits Network — Benefits Boot Camp – “Health Plans (overview)” – Atlanta – April 1, 2009

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Ruth Anne Collins Michels

Shareholder | Atlanta

More About Ruth Anne Collins Michels

Experience

Education & Admission

Education

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Speeches

Published Works

Honors & Awards

Insights by Ruth Anne Collins Michels

Qualified Retirement Plan Considerations in Corporate Transactions

Colorado Implements SecureSavings Program for Employees Without Access to Employer-Sponsored Retirement Plans

SAS 136: The New Audit Standard for Employee Benefit Plans and Its Impact on Plan Sponsors

Agencies Issue FAQs on Required Comparative Analysis of Nonquantitative Treatment Limitations

DOL Guidance Clarifies Expiration of COVID-19 Deadline Extension for Employee Benefit Plans

Employee Benefit Plan COVID-19 Deadline Extensions May Expire as Early as February 28

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