HBL

Susan G. Curtis
Trusted counsel on retirement plans, health benefits, and compliance.
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Susan G. Curtis

Susan G. Curtis

Partner

Susan G. Curtis advises employers, plan sponsors, and fiduciaries on the full spectrum of employee benefits, ERISA compliance, and executive compensation. She advises on qualified retirement plans—defined benefit and defined contribution plans including governmental, multiemployer, and single-employer arrangements—along with 403(b) and 457 plans. Her work includes drafting plan documents and SPDs, securing and maintaining IRS qualification, handling corrections, and guiding clients on fiduciary governance and ERISA reporting and disclosure.

Susan also advises on insured and self-insured health and welfare plans, including medical, cafeteria and FSA arrangements, disability, and life programs. She provides counsel on the Affordable Care Act, HIPAA and MHPAEA parity compliance, plan design and claims, and federal, state, and local leave and anti-discrimination laws, including the FMLA and New York State and City Human Rights Laws.

A significant portion of Susan’s practice involves multiemployer plans. She has counseled on withdrawal liability assessments and settlements, enforced awards in arbitration, and represented funds in ERISA fiduciary and collection litigation, including contribution monitoring and audits.

Susan advises on the design of executive compensation programs and the securities law and corporate governance aspects of those programs. She addresses compensation and employee benefits issues in mergers and acquisitions and negotiates employment and severance agreements for employers and executives. She has also handled employment discrimination and FMLA matters, wage and hour claims, and issues relating to employer reporting and withholding of compensation, including employee versus independent-contractor status.

Susan has worked as a securities and corporate lawyer and served as outside counsel to a public-company compensation committee. She has also been active in litigation under the Clean Water Act and Connecticut environmental statutes.

EDUCATION

  • J.D., Columbia Law School
  • B.A., Yale University, cum laude

TEACHING

  •  Adjunct Assistant Professor, New York University School of Law —teaching Taxation of Compensation (four spring semesters)

BAR ADMISSION

  • New York

WRITING AND SPEAKING ENGAGEMENTS

  • Compensation for Executives and Directors Current Litigation Issues
    • New York University Fifty-third Institute on Federal Taxation, Employee Benefits and Executive Compensation (1995)
  • Wading Through the Waters; A Primer on the Minimum Distribution Rules for Qualified Plans, IRAs and 403(b) Arrangements
    • Tax Management Compensation Planning Journal (1993)
  • Acquiring or Selling the Closely Held Company
    • Practising Law Institute, 1993-2004.
  • A Guide to Mergers & Acquisitions
    • Practising Law Institute, 1995-2004.
  • Understanding ERISA
    • Practising Law Institute, 1990-2003.
  • Valuation, Taxation and Planning Techniques for Large Estates
    • Practising Law Institute 1997.
  • Glasser Legal Works
    • Annual ERISA Litigation Conference 1996 1997.
  • BNA/Law Education Institute Conference on ERISA
    • 1994-1996.
  • American Bar Association National Institute Compensation for Executives and Directors
    • 1994.