Cynthia A. Moore

Cynthia Moore, a member in Dickinson Wright’s Troy office, focuses her practice on employee benefits law. She served as counsel to a diverse group of employers in the tax and ERISA aspects of welfare benefit plans, including Section 125 plans, COBRA compliance, consumer-directed health plans, retiree medical plans, and VEBAs and wellness plans. She also has counseled clients on the implementation of the Patient Protection and Affordable Care Act and has been recognized by Best Lawyers in America® since 2011.

• Counsel to a diverse group of employers in the tax and ERISA aspects of welfare benefit plans, including Section 125 plans, COBRA compliance, consumer directed health plans, retiree medical plans, VEBAs and wellness plans.
• Counsel to numerous plan sponsors in the design, administration and qualification of qualified retirement plans, with an emphasis on 401(k) plans.
• Counsel to companies and compensation committees on the tax, ERISA, and securities law aspects of executive compensation programs, such as supplemental executive retirement plans, stock option plans, restricted stock plans, and non-qualified deferred compensation plans, including Code Section 409A compliance.
• Extensive experience in correcting qualification failures under the IRS Employee Plans Compliance Resolution System.
• Counsel to numerous credit unions and non-profits in connection with the negotiation and preparation of collateral assignment split dollar agreements and deferred compensation plans for key executives.
• National experience advising on fringe benefit plans, including dependent care assistance programs, educational assistance programs, and Section 132 fringe benefits.
• Substantial experience in counseling clients on compliance with HIPAA privacy rules.
• Counseled numerous clients on the implementation of the Patient Protection and Affordable Care Act.
• Counsel to privately and publicly held companies in a variety of industries on the organization of corporations and LLCs, preparation of basic corporate minutes, stock and asset acquisitions and divestitures, and review of proxy statements, including under the SEC’s extensive executive compensation disclosure rules.
• Counsel to publicly held corporations on Sarbanes-Oxley Act compliance matters, including compensation committee governance and best practices.

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  Author, “ACA Reporting Update: Some Relief and Process Streamlining for Employers,” Dickinson Wright HR Blog, April 2025

   

• Co-Author, “Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups,” Journal of Health Care Compliance, October 2024
• Author, “Why Establish a Fiduciary Committee for Welfare Benefit Plans?,” Dickinson Wright HR Blog, April 2024
• Author, “10 Important Issues For Employers During the 2024 Open Enrollment Season,” Dickinson Wright All Things HR blog, October 2023
• Co-Author, “Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups,” Dickinson Wright Health Law blog, October 2023
• Author, “End of the Covid-19 Emergency – Impact on Employee Benefit Plans,” Dickinson Wright All Things HR Blog, April 2023
• Author, “Reproductive Healthcare Issues for Employers Series, Part I: May Abortions be Reimbursed on a Tax-Free Basis from a Health Flexible Spending Account, a Health Reimbursement Arrangement, or a Health Spending Account?” Dickinson Wright All Things HR Blog, June 2022
• Author, “2021 ACA Information Reporting Update: Extended “Furnishing” Deadline But No More “Good Faith” Relief,” Dickinson Wright Industry Alert, December 2021
• Author, “IRS Guidance on COBRA Subsidy, Part III: Claiming the Premium Assistance Credit,” Dickinson Wright Client Alert, June 2021
• Author, “IRS Guidance on COBRA Subsidy, Part II: Determining Assistance Eligible Individuals and Dealing with the Extended Election Period,” Dickinson Wright Client Alert, May 2021
• Author, “IRS Guidance on COBRA Subsidy, Part I: Involuntary Termination, Reduction in Hours, and Group Health Plans Covered by the Subsidy,” Dickinson Wright Client Alert, May 2021
• Author, “Administration of Group Life Insurance – Not So Easy?,” Dickinson Wright All Things HR Blog, May 2021
• Author, “IRS Clarifies Treatment of Dependent Care Benefits,” Dickinson Wright Client Alert, May 2021
• Author, “Fee Disclosures Coming for Group Health Plans,” Dickinson Wright Client Alert, April 2021
• Author, “New COBRA Subsidy Available April 1, 2021,” Dickinson Wright Client Alert, March 2021
• Author, “Group Health Plan Transparency Disclosure Rules Finalized: What Plan Sponsors Should Know,” Dickinson Wright Client Alert, March 2021
• Author, “IRS Issues Guidance on the CAA Changes for Flexible Spending Accounts: Good News for Participants but Additional Administrative Challenges for Plan Sponsors,” Dickinson Wright Client Alert, March 2021
• Author, Chapter on Voluntary Employees’ Beneficiary Associations (“VEBAs”), Bloomberg Law Benefits Guide, April 2020
  
• Author, “High Deductible Health Plans and Expenses Related to COVID-19,” Dickinson Wright All Things HR Blog, March 2020
• Presenter, “Affordable Care Act Reporting Requirements,”Michigan Community College Human Resources Association, Fall 2015 Conference, Petoskey, MI (October 2015)
• Presenter, “Are You HIPAA-notized Yet?,” Dickinson Wright Healthcare Seminar, Detroit & Grand Rapids (September 2014)
• “Employee Fringe Benefits,” co-author, BNA Tax Management Portfolio 394-5th
• Co-author of a chapter titled “Employment Agreements, Policies, and Compensation” in the 2001 ICLE publication “A Practical Guide to E Business Law”
• Frequent lecturer on employee benefit plans, including at an Oakland County Bar Association seminar in December 2007 on “Separation Pay Plans under Code Section 409A: Drafting and Design Considerations”
• Presenter, “HIPAA Update,” Blue National Summit (September 2012)
• Numerous presentations and publications on the Patient Protection and Affordable Care Act.
• Presenter, “Preparing for the Affordable Care Act’s Summary of Benefits and Coverage (SBC) Requirement,” Webinar (August 2012)
• Author, “Mental Health Parity and Addiction Equity Act Guidance Issued” published in the May 2010 edition of “Employee Benefit Plan Review”