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Stephanie Gavin | (612) 373-8500
Ruth Marcott’s practice focuses on employee benefits advice and ERISA litigation. In the area of employee benefits, she provides advice on compliance with federal and state laws governing retirement plans (both qualified and non-qualified) and health and welfare plans. She files corrections on behalf of plans with the IRS and/or Department of Labor. In the area of ERISA litigation, she has prosecuted and defended fiduciary claims; she has prosecuted multiemployer plan delinquent contribution and withdrawal liability cases; she has defended audits or investigations by the Department of Labor or the Internal Revenue Service; and she has defended participant denial-of-benefit claims. She also has general commercial litigation experience, with expertise in shareholder/partnership disputes, franchise matters and insurance coverage issues. Ms. Marcott has handled appeals in state and federal court. She is licensed to practice in Minnesota and Wisconsin.
Practice Areas
- Employee Benefits Law
- Employee Benefits Advice
- ERISA Compliance
- Qualified and Non-Qualified Retirement Plans
- Health and Welfare Plans
- VEBAs
- Cafeteria Plans
- Fringe Benefit Plans
- ERISA Litigation
- Fiduciary Liability Claims
- Multiemployer Plan Delinquent Contribution and Withdrawal Liability Cases
- DOL Employee Benefit Plan Corrections or Response to Audit
- IRS Employee Benefit Plan Corrections or Response to Audit
- Commercial/Civil Litigation
- Shareholder Disputes
- Partnership Disputes
- Franchise Matters
- Insurance Coverage Litigation
Representative Cases
- Aiken v. U.S. Transformer, Inc., 2009 WL 1940559 (U.S. Id. 2009) (defense of ERISA and RICO claims)
- Cruz v. Lawson Software Inc., 08-cv-5900 (D. Minn.) (defense of ERISA claims)
- Banta Corporation v. GCIU Upper Midwest Local 1-M, 2006 WL 44013 (D. Minn.) (withdrawal liability and multiemployer plan delinquent contribution case)
- Trustees of GCIU Local 1B H&W Fund v. Tension Envelope, 374 F.3d 633 (8th Cir. 2004) (multiemployer delinquent contributions case)
- Advanced Comm. Design, Inc. v. Follett, 615 N.W. 2d 285 (2000) (minority shareholder case)
Education
- J.D., University of Minnesota, cum laude, 1986
- B.A., University of St. Thomas, summa cum laude, 1983
Bar Admission
- Minnesota, 1986
- U.S. District Court, Minnesota, 1987
- U.S. Court of Appeals, Eighth Circuit, 1988
- U.S. Claims Court, 1990
- Wisconsin, 1995
- Qualified Neutral under Rule 114, 1997
- United States Tax Court, 2001
- Federal Bar Association (Minnesota Chapter, 2003)
Professional Certifications, Awards and Designations
- Rated "AV" (highest rating) by Martindale Hubbell Legal Directory
Professional Activities and Memberships
- Member of International Foundation of Employee Benefit Programs (IFEBP)
- The ESOP Association
Speaking Engagements Topics
- Reporting and Disclosure Update (IFEBP – 2010 Trustees and Administrators Institute)
- Administrative Compliance – What Should You Be Doing Now? (IFEBP Annual Meeting – 2009)
- Delinquency Collections Issues for Multiemployer Plans (IFEBP Collection Procedures Institute - 2008)
- HIPAA Compliance (IFEBP Annual Meeting - 2007)
- How To Avoid Liability For Claims Decisions (IFEBP Annual Meeting - 2006)
- Pension Protection Act
- COBRA
- Multiemployer Plans – Legal Survey
- Deferred Compensation Plans
- IRS and DOL Plan Corrections
Felhaber, Larson, Fenlon & Vogt, P.A.
220 South Sixth Street • Suite 2200
Minneapolis, MN 55402-4504
www.felhaber.com