Susan Elizabeth Rees
Susan Elizabeth Rees
Of Counsel
Practice Areas
Biography
Susan Rees has over 30 years of extensive experience with ERISA and other federal employment laws. In her capacity as a Division Chief for the Office of Regulations and Interpretations of the Employee Benefits Security Administration at the U.S. Department of Labor in Washington D.C., she provided advice to state and federal agencies, the public, and lawmakers and their staff, on ERISA interaction with state legislation involving all types of governmental plans and state retirement program alternatives. Throughout the course of her career, Ms. Rees has authored and provided valuable advice in the creation of many ERISA-related regulations, advisory opinions, field assistance bulletins, and other technical legal memoranda on complicated issues including ERISA preemption and employee benefit plan definitions. She has also been instrumental in providing advice on ERISA-related civil and criminal investigations, penalty proceedings and litigation, including on preparation of amicus briefs and on related federal statutes such as the Internal Revenue Code, FLSA, FMLA, ADEA, and the Administrative Procedures Act. Ms. Rees served as the EBSA's representative in intra- and inter-agency deliberations on ERISA litigation and rule making including as the longstanding lead to the ongoing joint agency project on the definition of a governmental plan.
Ms. Rees is frequently asked to speak at bar association and industry group meetings, and is a Fellow in the prestigious American College of Employee Benefits Counsel. She earned a J.D. from Suffolk University and B.A. from Boston University, and is licensed to practice law in state and federal courts in Massachusetts, and the U.S. Courts of Appeals in the 1st, 3rd, 6th, 7th, 9th, and D.C. Circuits.
Publications & Media
Publications and News Coverage
- Abbott Brought Back Into Retirement Plan Cybersecurity Lawsuit – PLANSPONSOR, November 30, 2020 (PDF)
- Cybersecurity Risks Still Lurking for Retirement Plan Sponsors – PLANSPONSOR, November 9, 2020 (PDF)
- Stakeholders Want More Substantive PEP Guidance from DOL – PLANADVISER, August 25, 2020 (PDF)
- Pension Plan Fiduciaries Get Relief from Supreme Court – Pensions & Investments, June 15, 2020
- Supreme Court Takes Fiduciary Case for Overfunded DB Plan – Pensions & Investments, July 8, 2019
- DC Circ. Urged To Save Rule Expanding ACA-Skirting Plans – Law360, June 6, 2019
- New Tactics Being Deployed in Challenging Church Plans – Pensions & Investments Online, May 28, 2019
- PBGC Requests OMB Approval for Data Collection for ERISA Title IV Coverage Analysis – (Co-author, with Izzy Goldowitz) The Wagner Law Group Law Alert, , May 13, 2019
- Industry People Moves: Wagner Law Group Hires ERISA Attorney – PLANSPONSOR, January 11, 2019
- Premier National Law Firm Expands its Washington, D.C. Office With the Addition of Attorney Susan Elizabeth Rees – West, January 7, 2019
Speaking Engagements
- Multiple Employer Plans Update, Panelist, ABA 2024 May Tax Section Meeting, May 3, 2024
- ERISA Fiduciary Institute – Panelist, American Bar Association Joint Committee on Employee Benefits (JCEB) seminar, Washington, D.C. September 12, 2023
- Cybersecurity Issues – 2023 Joint TE/GE Council Employee Plans Annual Meeting, Washington, D.C., February 23, 2023
- Everything You Need to Know About the New RMD Guidance – Co-panelist, American Bar Association Hybrid 2022 May Tax Meeting, May 12 -14, 2022, Marriott Marquis, Washington, D.C. – More details here
- Benefit Claims and Practical Issues in Preparing for a DOL Cybersecurity Audit – Panelist, American Bar Association ERISA Fiduciary Institute 2022: 6-Part Webinar Series
- Navigating and Preparing for a DOL Audit: What Plan Administrators Need to Know – Susan Rees, panelist, ALI-CLE live webcast, August 24, 2021 – Click here for more information
- Benefit Claims – Co-panelist, American Bar Association Joint Committee on Employee Benefits, ERISA Fiduciary Institute 2021, April 7 – 14, 2021
- Pooled Employer Plan Update – Susan Rees, co-panelist, Southwest Benefits Association Benefits Administration Workshop, March 2 – 4, 2021 – Click here for details – PowerPoint presentation available here
- ERISA Benefit Claims and Appeals Processes – Fiduciary Full and Fair Review Obligations – Speaker, American Bar Association ERISA Fiduciary Institute, April 2, 2020, Washington, D.C.
- Multiple Employer Plans Under the SECURE Act – Webinar speaker, The Wagner Law Group FREE Live Webinar, February 27, 2020 – More details and registration here
- Employee Benefits Multiple Employers, PEOs and Controlled Groups Update – Panelist, American Bar Association Section of Taxation 2020 Midyear Tax Meeting, January 30 – February 1, 2020, Boca Raton Resort, Boca Raton, FL
- Improving the QDRO Submission Process – Panelist at The Pension Rights Center Strategic Convening on Women and Retirement at Diorce, October 29, 2019 – More details here
- Fall Benefits Briefing – Webinar panelist with Thonas Clark, Jr., Izzy Goldowitz, Mark Poerio, Stephen Wilkes, and guest, Chris Condeluci, The Wagner Law Group Free Webinar, September 25, 2019 – Recording available here
- Multiple Employer Plan Update: The DOL Final Rule, Reporting Relief, and the “Bad Apple” Rule – Co-panelist on webinar for The American Law Institute, September 20, 2019, 1:00 – 2:00 PM (ET) – More details here
- MEWAs and Association Health Plans – Speaker, Society of Professional Benefits Administrators (SPBA) Spring 2019 Meeting, April 24 -26, 2019, Capitol Hilton, Washington, D.C.
- ERISA Fiduciary Institute – Speaker, American Bar Association/Joint Committee on Employee Benefits, April 4, 2019
- The Wagner Law Group Employee Benefits Briefing – Co-presenter, with Izzy Goldowitz, Candace Quinn and Stephen Wilkes, FREE webinar, March 28, 2019, 1:00 – 2:00 PM (ET) – Recording available here – Powerpoint slides available here
- Frequent speaker at bar association and industry group meetings
- Abbott Brought Back Into Retirement Plan Cybersecurity Lawsuit – PLANSPONSOR, November 30, 2020 (PDF)
- Cybersecurity Risks Still Lurking for Retirement Plan Sponsors – PLANSPONSOR, November 9, 2020 (PDF)
- Stakeholders Want More Substantive PEP Guidance from DOL – PLANADVISER, August 25, 2020 (PDF)
- Pension Plan Fiduciaries Get Relief from Supreme Court – Pensions & Investments, June 15, 2020
- Supreme Court Takes Fiduciary Case for Overfunded DB Plan – Pensions & Investments, July 8, 2019
- DC Circ. Urged To Save Rule Expanding ACA-Skirting Plans – Law360, June 6, 2019
- New Tactics Being Deployed in Challenging Church Plans – Pensions & Investments Online, May 28, 2019
- PBGC Requests OMB Approval for Data Collection for ERISA Title IV Coverage Analysis – (Co-author, with Izzy Goldowitz) The Wagner Law Group Law Alert, , May 13, 2019
- Industry People Moves: Wagner Law Group Hires ERISA Attorney – PLANSPONSOR, January 11, 2019
- Premier National Law Firm Expands its Washington, D.C. Office With the Addition of Attorney Susan Elizabeth Rees – West, January 7, 2019
Classes & Seminars
- Multiple Employer Plans Update, Panelist, ABA 2024 May Tax Section Meeting, May 3, 2024
- ERISA Fiduciary Institute - Panelist, American Bar Association Joint Committee on Employee Benefits (JCEB) seminar, Washington, D.C. September 12, 2023
- Cybersecurity Issues – 2023 Joint TE/GE Council Employee Plans Annual Meeting, Washington, D.C., February 23, 2023
- Everything You Need to Know About the New RMD Guidance – Speaker, American Bar Association Hybrid 2022 May Tax Meeting, Washington, D.C., May 12 -14, 2022
- Benefit Claims and Practical Issues in Preparing for a DOL Cybersecurity Audit - Panelist, American Bar Association ERISA Fiduciary Institute 2022: 6-Part Webinar Series
- Benefit Claims – Panelist, American Bar Association Joint Committee on Employee Benefits, ERISA Fiduciary Institute 2021, April 7 – 14, 2021
- Pooled Employer Plan Update - Panelist, Southwest Benefits Association Benefits Administration Workshop, March 2 – 4, 2021
- ERISA Benefit Claims and Appeals Processes – Fiduciary Full and Fair Review Obligations - Panelist, American Bar Association Joint Committee on Employee Benefits, ERISA Fiduciary Institute, Washington, D.C., April 2, 2020
- Benefit Claims - Speaker, American Bar Association live, CLE webinar, ERISA Fiduciary Institute Webinar Series: Part 2, May 22, 2020
- Strategic Uses of EBSA Disclosure Regulations and Guidance – Speaker, Pension Rights Center webinar, May 20, 2020
- Multiple Employer Plans Under the SECURE Act – The Wagner Law Group FREE Webinar, February 27, 2020, 2020 to Present
- Employee Benefits Multiple Employers, PEOs and Controlled Groups Update - Panelist, American Bar Association Section of Taxation 2020 Midyear Tax Meeting, Boca Raton, FL, January 30 – February 1, 2020
- Improving the QDRO Submission Process - Panelist, The Pension Rights Center Strategic Convening on Women and Retirement at Divorce, October 29, 2019
- Speaker, American Bar Association ERISA Fiduciary Institute, ERISA Benefit Claims and Appeals Processes - Fiduciary Full and Fair Review Obligations, 2020 to Present
- Fall Benefits Briefing – Panelist, , The Wagner Law Group Free Webinar, September 25, 2019
- Multiple Employer Plan Update: The DOL Final Rule, Reporting Relief, and the “Bad Apple” Rule – Panelist The American Law Institute webinar, September 20, 2019
- MEWAs and Association Health Plans - Speaker, Society of Professional Benefits Administrators (SPBA) Sprin 2019 Meeting, Washington, D.C. April 24 -26, 2019
- Speaker, American Bar Association/Joint Committee on Employee Benefits, 2019 ERISA Fiduciary Institute
- Employee Benefits Briefing – Panelist, The Wagner Law Group FREE webinar, March 28, 2019
- Frequent speaker at bar association and industry group meetings
Education
- Suffolk University Law School, Boston, Massachusetts
- J.D.
- Boston University
- B.A.
Professional Associations
- American Bar Association, Tax Section Member
- ALI- BA Tax Section/EBC/ MEP-PEO Subcommittee, C0-Vice-Chair
- ABA Tax Section meetings and conferences and with other industry organizations, Frequent invited speaker, 1992 to Present
Bar Admissions
- Massachusetts
- U.S. District Court District of Massachusetts
- U.S. Court of Appeals 1st Circuit
- U.S. Court of Appeals 3rd Circuit
- U.S. Court of Appeals 6th Circuit
- U.S. Court of Appeals 7th Circuit
- U.S. Court of Appeals 9th Circuit
- U.S. Court of Appeals District of Columbia Circuit
Honors
- Fellow, American College of Employee Benefits Counsel
- DOL Secretary’s Exceptional Achievement Awards, Sarbanes Oxley Blackout Notice Team
- DOL Secretary’s Exceptional Achievement Awards, Medical Child Support Team
- DOL Secretary’s Exceptional Achievement Awards, QDRO Guidance Working Group
- DOL Secretary’s Exceptional Achievement Awards, Retirement Savings Education Group
- DOL Secretary’s Exceptional Achievement Awards, PBSD Amicus Program Group
- DOL Secretary’s Exceptional Achievement Awards, PBSD MEWA Group
- Compliance Assistance Awards, Health Benefits Education Campaign
- Compliance Assistance Awards, Fiduciary Education Team
Law Alerts
DOL “Clarifies” Guidance on the Bonding Requirements to PEPS and Their Pooled Plan Providers
By Stephen Wilkes, Seth Gaudreau and Susan Rees A recent Information Letter from Eric Berger, Chief, Division of Coverage, Reporting and Disclosure, in the Office of Regulations and Interpretations of the Employee Benefit Security Administration (“EBSA”) of the...
Department of Labor Updates Guidance on Independence of Qualified Plan Accountants
Plan sponsors of large employee benefit pension plans are familiar with the requirement of audited financial statements for annual reporting purposes. That requirement is discussed in the DOL’s 2018 guidebook “Selecting an Auditor for Your Employee Benefit Plan,” and...
Department of Labor (“DOL”) Proposes to “Update” QPAM Exemption
One of the most frequently used of the prohibited transaction class exemptions is Prohibited Transaction Class Exemption 84-14, which provides an exemption for Qualified Plan Asset Managers (the QPAM exemption). The QPAM exemption permits, subject to conditions, plan...
ERISA World Awaits Next EBSA Move on Proposed Restrictions on the Prohibited Transaction Exemptions Process
It has been almost four months since the Employee Benefit Security Administration (EBSA) of the Department of Labor (“DOL”) published its proposed amendments to regulations for the procedures by which applications for class and individual prohibited transaction...
IRS Issues Proposed Regulation to Give SECURE Act MEPS “Bad Apple” Relief
On March 28, 2022, the IRS issued a notice of proposed rulemaking to add a new section - 26 CFR section 1.413-3 Special Rules for Section 413(e) Plans - to the Code of Federal Regulations (CFR). 87 Federal Register 17225 (March 28, 2022). The proposal provides...