Georgetown University Law Center, J.D., magna cum laude, 1994
Antioch University, B.A., 1990
Lynn A. Bowers
Lynn Bowers’ work has covered the range of the firm’s practice on behalf of multiemployer employee benefit plans, including extensive experience in ERISA and the Internal Revenue Code. Ms. Bowers has experience in employee benefit plan design and implementation, including pension plan design and qualification issues, health plan design and related issues, plan administration, taxation, HIPAA, the Pension Protection Act, and the Patient Protection and Affordable Care Act. She has performed exhaustive legal compliance reviews of pension, health, and other types of employee benefit plans.
Ms. Bowers assists clients with matters involving the Department of Labor and the Internal Revenue Service, such as requests for determination of tax-exempt status and has represented clients in IRS audits and Department of Labor investigations, and in connection with the IRS Employee Plans Compliance Resolution System program.
In addition to counseling employee benefit plan clients, Ms. Bowers has significant experience in transactional work, including mergers of both health and welfare and pension plans. For example, Ms. Bowers was involved in negotiating a significant merger of four underfunded pension plans, which included a major financial commitment by the dominant contributing employer, resulting in a $650 million contribution by that employer shortly after the merger. She has been brought in to help turn around troubled funds and has gained extensive experience in resolving the administrative and legal problems of such funds. Ms. Bowers has assisted clients with a number of alternative investment strategies, including private-equity and hedge fund investment transactions, and has advised clients regarding the agreements required in connection with these types of investment arrangements. She also has assisted unions in establishing benefit plans for their members that are not funded by employer contributions.
Ms. Bowers is a member of the American Bar Association Employee Benefits Committee and has presented seminars on employee benefits issues. Ms. Bowers received a bachelor’s degree in labor studies from Antioch University and she received her law degree, magna cum laude, from Georgetown University Law Center. While at Georgetown University Law Center, she was a member of the journal, Law & Policy in International Business, received the ABA/BNA Award for Excellence in the Study of Employment Law, and was elected to the Order of the Coif for highest scholastic achievement.
Ms. Bowers is admitted to the bars of the District of Columbia and Maryland and also is admitted to practice before the United States District Courts of Maryland and the District of Columbia, a number of U.S. Circuit Courts of Appeals, and the Supreme Court of the United States.