Areas of Practice
Industries
Bar Admissions
- Michigan, 1995
Education
University of Toledo, J.D., magna cum laude
Ohio State University, B.A.
Amy M. Christen assists clients with a full range of employee benefit matters, including compliance and design of qualified retirement plans, health and other welfare plans and fringe benefit plans. As leader of the practice group’s Health and Welfare Team, Amy assists clients develop strategies to comply with the myriad of complex laws impacting employer sponsored group health plans, including the Affordable Care Act, COBRA and HIPAA Privacy and Security laws. Amy also advises clients on employee benefit concerns in mergers and acquisitions and ERISA litigation.
Before joining Dykema, Ms. Christen practiced employee benefits law for a boutique benefits firm and prior to that, a major Detroit-based law firm. She also clerked for the Ohio Court of Appeals.
Experience
Health and Welfare Plan Experience
- Counsels clients on minimizing exposure for excise tax assessments under the ACA Employer Shared Responsibility Rules/IRC 4980H (play or pay mandate).
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Counsels clients on completion of reporting requirements for Applicable Large Employers under IRC 6055 and 6056 (Forms 1094-B, 1095-B, 1094-C, 1095-C), and responding and defending against IRS’ assessment of the Employer Shared Responsibility Payment (ESRP).
- Prepares HIPAA Privacy and Security Compliance documents for Covered Entities (employers’ group health plans) and Business Associates (vendors of group health plans), including HIPAA Plan Amendment and Employer Certification, Notices to affected participants and OCR/CMS regarding breaches of unsecured protected health information (PHI), Notice of Privacy Practices, HIPAA Privacy and Security Policies and Procedures, Business Associate Agreement, Authorized Employees’ HIPAA Confidentiality Agreements and HIPAA Authorizations.
- Conducts HIPAA privacy and security training for workforce members handling PHI for covered entities or business associates.
- Prepares legal wrap welfare benefit plan document and summary plan description to (i) comply with ERISA and other federal law requirements (including Affordable Care Act (ACA), COBRA, Michelle's Law, HIPAA and CHIPRA Special Enrollment Rights, HIPAA Privacy and Security, QMCSO, Newborn Mother's Act, Mental Health Parity Act, GINA, Women's Health Cancer Rights Act, Medicare Secondary Payer Act, FMLA, USERRA rights, ADA, ADEA etc.); (ii) specifically describe the employer’s eligibility requirements for participation in each of the plans, the events that will result in a termination of coverage under such plans and any extended coverage periods for employees on leaves of absence and/or retirees; (iii) include clear provisions regarding plan administration, coordination of benefits, subrogation and amendment and termination rights and provisions written in a manner to protect the employer; and (iv) clearly constitute a legal wrap plan document for all welfare plans sponsored by the employer for purposes of filing one consolidated annual return – Form 5500 for all of the various welfare benefit programs.
- Prepares Code Section 125 cafeteria plan, health and dependent care flexible spending accounts (FSA) and health reimbursement account documents.
- Prepares retiree health and welfare plan documents and trust agreements (VEBA and Code Section 115 trusts) meeting GASB and FASB standards.
- Counsels clients on the ability to amend or terminate retiree health benefits for existing and future retirees.
- Counsels clients on legal considerations for wellness program, including HIPAA/ACA, ADA/EEOC, IRC and ERISA.
- Counsels clients on coordination of high deductible health plan with health savings account (HSA) with other non-HDHP (including coordination with general and restricted purpose FSA and HRA).
- Counsels clients on ERISA and state insurance laws impacting multiple employer welfare arrangements (MEWA).
Retirement Plan Experience
- Designs and implements tax-qualified retirement plans for private, church and governmental employers, including 401K & profit sharing plans, 403(b) plans, 457 plans, money purchase plans, and pension and cash balance plans.
- Prepares individually designed plan documents, summary plan descriptions and favorable determination letters, annual reports (form 5500), and required disclosure notices.
- Negotiates vendor contracts for services rendered to qualified plans, including trustee, record keeper, investment manager or advisor or other third party vendors;
- Negotiates and implements union negotiated changes to qualified plans.
- Designs and implements early retirement windows.
- Counsels clients on plan terminations, including preparing plan termination amendments, corporate resolutions and PBGC and IRS forms.
General Benefit Experience
- Conducts legal audits of employee benefit programs for compliance with applicable laws, including IRC, ERISA, ACA, HIPAA, PHSA, etc.
- Represents clients in audits and investigations by governmental agencies, include EBSA/DOL, IRS, CMS and HHS.
- Counsels clients and conducts due diligence regarding employee benefit issues during mergers, acquisitions, spin-offs and other corporate transactions, including preparation of benefit representations, warranties and covenants for the purchase agreements, transition services agreements, employee leasing agreements, retention agreements, severance agreements and corporate resolutions.
- Counsels clients on benefit plan harmonization and integration following corporate acquisitions, including protected benefits analysis, controlled group transition rules, nondiscrimination and safe-harbor issues and streamlining plan administration.
- Counsels clients about fiduciary duties and prohibited transaction rules under applicable state law, IRC and ERISA, including plan investments, vendor selection process and plan expenses.
- Counsels clients regarding controlled group and affiliated service group determinations and impact on benefit plans.
- Counsels clients and performs non-discrimination testing for retirement and health and welfare plans under IRC.
- Audits employer classification of common law employees, independent contractors, staffing and temporary agency employees and professional employer organization.
- Assists Dykema’s litigation team with defending ERISA claims.
- Prepares IRS private letter ruling requests on a myriad of issues, including VEBA terminations, church plan status, income and employment tax on health contributions, pick-up contributions.
- Represents clients under voluntary compliance programs of the IRS and DOL, including Employee Plan Compliance Resolution System (EPCRS), Voluntary Fiduciary Compliance Program (VFCP) and Delinquent Filer Voluntary Compliance Program (DFVCP).
- Assists faith-based organizations with church plan status analysis, plan documentation, private letter rulings and PBGC issues to cease premium payments.
- Assists Dykema’s Dental Service Organizations (DSO) and Medical Service Organization (MSO) teams with employee benefit concerns, including controlled group and affiliated service group analysis.
Seminars & Speeches
- April 22, 2020
- Practice Session for What to Expect from an EBSA Health Plan Investigation, State Bar of Michigan Health Care Law Section, Moderator and Co-Presenter with Department of Labor2018
- Update for Employers on Fate of ACA, NEXT Conference, State Bar of Michigan, ICLE2017
- Health Care Outlook for Governmental Employers Health and Wellness Plan, Michigan Association of Municipal Attorneys Municipal Law Program, Holland, Michigan2017
- Seminar co-sponsored by Wells Fargo Insurance and DykemaApril 20, 2017
- Affordable Care Act Employer Reporting: Tools for Navigating IRS Forms 1094 and 1095, Dykema Cox Smith Continuing Legal Education, ACA Employer Reporting Requirements, San Antonio, TexasAugust 2015 & 2016
- Health & Welfare Compliance, Hylant Group Employee Summit2014
- Re-election of Obama Fortifies Health Care Reform - What This Means for Employers' Group Health Plans, Dykema and Miller& Associates, P.C., Ann Arbor Michigan2013
- Navigating the Exchanges and Minimizing the Employer Pay Mandate in a Post-PPACA World, Roundtable Events for Dykema Clients, Bloomfield Hills, Michigan (Co-Presenter)2013
- Impact of the ACA on Public Employers, Rehmann Group2013
- Affordable Care Act—Marketplace, Individual and Employer Mandate and Medicaid Expansion, Hylant Group2013
- Health Care Reform Update: Employer Guidelines for 2014, Michigan Chambers of Commerce (Troy, Lansing and Novi)2013
- COBRA Audit Guidelines, Lorman Educational Services2013
- Impact on Employers and Benefit Plans of Health Care Reform (PPACA of 2010), Chicago--Dykema Executive Roundtable, Chicago German-American Chambers of Commerce, Kapnick Insurance Group, Capital Health Management and Employer Council, MichBio Expo2010, 2011 and 2012
- Can They Do That To My Current Public Retirement Pension and Health Benefits?, Michigan Public Employer Labor Relations AssociationMay 2010
- What Every Human Resource Professional Should Know About COBRA and Health Benefit Law Changes, ICLE Labor & Employment Law Institute, Plymouth, MIApril 2010
- Impact on Employers and Benefit Programs of Health Care Reform under the Patient Protection and Affordable Care Act 2010, State Bar of Michigan, Employee Benefits CommitteeApril 2010
- Health Care Reform Proposals, German-American Chambers of Commerce, ILDecember 2009
- Group Health Plan Update, Kapnick Insurance GroupJune 2009
- Retiree Health Care Benefits and Funding Mechanisms, State Bar of Michigan, Public Corporation Law Section's "Winter Conference—Thriving on a Dime"February 6, 2009
- Healthcare—Will We Ever Get This Under Control...?, Employment Group Seminar2008
- HIPAA Privacy & Security Training, Leader Dogs for the Blind2007
- Managing Rising Health Care Cost, Employment Group Seminar2007
- ERISA Disclosure and Claims Review Procedures for Group Health Plans, Detroit Medical Center2006
- HIPAA Non-Discrimination Rules & Bona Fide Wellness Plans, Foundation For Healthy Community, Jackson County Employer Consortium2005
- Managed Care Primer, ERISA Compliance Chapter2005
- Domestic Partner Issues for Employee Benefit Plans, Employment Group Seminar2004
- HIPAA Privacy Laws for Employers, Harbor Benefit Services, Ann Arbor, MI2003
- Tax Law Updates for Retirement Plans, Marsh-Dykema Presentation2003
- COBRA and Other Welfare Benefits Update, Employment Group Seminar2003
- Fiduciary Training for 401(k) Plans, Client Presentation2002
- New Tax Law Changes Affecting Employee Benefits, Employment Group Seminar, Plymouth, MI2001
- COBRA Compliance, Toledo Ohio Employers Association1997-1998
Publications
- Summer 2012
- August 2012
- "COBRA Changes under ARRA"Summer 2008Michigan Business Journal
News
- October 14, 2020
- Duo “Hits the Road” Conducting Seminars to Help Business Executives Understand and Cope with Changes Prompted by Health Care ReformSeptember 23, 2013
- Will Share Perspectives with Chicago Executive Roundtable on Friday, May 31May 16, 2013
- May 15, 2013
- Amy Christen, Kathrin Kudner and Gabriel Marinaro to Lead Discussion; Noted Employee Benefits Consulting Firm, The Hylant Group, to Co-PresentMarch 26, 2013
- June 13, 2012
Alerts
- September 4, 2020
- September 2, 2020
- April 8, 2020
- March 24, 2020
- December 9, 2019
- December 28, 2016
- November 28, 2016
- March 23, 2016
- January 5, 2016
- July 7, 2015
- July 10, 2014
- May 28, 2014
- November 5, 2013
- October 14, 2013
- September 6, 2013
- September 6, 2013
- July 24, 2013
- July 8, 2013
- June 28, 2013
- What this means for Employers’ Group Health PlansNovember 9, 2012
- July 11, 2012
- May 15, 2012
- April 12, 2012
- March 16, 2012
- Summary of Benefits and Coverage Proposed Regulations, Templates, and Other Guidance IssuedOctober 6, 2011
- September 15, 2011
- December 29, 2010
- September 7, 2010
- June 24, 2010
- April 30, 2010
- Impact on Employers and Employee BenefitsApril 1, 2010
Press Releases
- 18 Attorneys Earn “Lawyer of the Year” HonorsAugust 20, 2020
- Firm Ranked as One of the Top 10 in the Nation for Consumer Class ActionsApril 23, 2020
- August 22, 2019
- 18 Attorneys Earn “Lawyer of the Year” HonorsAugust 15, 2019
- April 25, 2019
- September 7, 2018
- 13 Attorneys Earn “Lawyer of the Year” HonorsAugust 15, 2018
- May 3, 2018
- 10 Attorneys Receive “Lawyer of the Year” HonorsAugust 15, 2017
- May 26, 2017
- November 14, 2016
- 14 Attorneys Receive “Lawyer of the Year” HonorsAugust 15, 2016
- May 27, 2016
- November 16, 2015
- 12 Attorneys Receive “Lawyer of the Year” HonorsAugust 18, 2015
- May 28, 2015
- November 20, 2014
- Firm Receives 10 “Lawyer of the Year” HonorsAugust 18, 2014
- Nearly One in Four Dykema Practitioners Earn Distinction; Seven Merit “Lawyer of the Year” HonorsAugust 16, 2013
- June 6, 2013
- More Than One in Four Dykema Practitioners Earn DistinctionAugust 23, 2012
Blog Posts
Memberships & Involvement
- American Bar Association
- Michigan State Bar Association, Labor and Taxation Sections
- Oakland County Bar Association
Awards & Recognition
Named a Leading Employee Benefits & Executive Compensation Lawyer by Chambers USA, 2012-2020
Recognized in The Best Lawyers in America® for Employee Benefits (ERISA) Law, 2013-Present. Copyright 2015 by Woodward/White, Inc., Aiken, SC
Named a Top Lawyer by dbusiness Magazine for Employee Benefits (ERISA) Law, 2015-2017
Recognized in Michigan Super Lawyers® for Employee Benefits, 2018-present
Named a Michigan Leading Lawyer in the area of Employee Benefits Law by the Leading Lawyers Network, 2014-2017. Law Bulletin Publishing Company