GRETCHEN  focuses her practice primarily in the area of employee benefits.  She works with public and private companies to implement, maintain and administer health and welfare benefit plans and tax-qualified plans, including 401(k) plans, profit sharing plans and employee stock ownership plans. 

She has extensive experience with all aspects of group health plans, including plan and SPD documentation.  Gretchen advises clients on matters relating to benefit disputes, plan design, ERISA, HIPAA and COBRA with respect to insured and self-insured health plans.  Additionally, she offers guidance on issues relating to cafeteria plans, flexible spending arrangements, health reimbursement accounts and health savings accounts.

She also counsels clients on qualified plan issues, including plan mergers and terminations, Department of Labor Audits, EPCRS filings and obtaining IRS determination letters.  She helps clients to review and assess potential employee plan-related risk in corporate mergers and acquisitions, and assists with consolidating and restructuring employee benefit plans post-closing.

Gretchen is a member of the American Bar Association, Cleveland Metropolitan Bar Association and the Cleveland Chapter of Worldwide Employee Benefits (WEB) Network.  She began her tenure with Calfee in 2000.