Martha L. Hutzelman

New Albany, OH

Martha L. Hutzelman is principal attorney of the Law Office of Martha L. Hutzelman, located in New Albany, Ohio. Ms. Hutzelman’s practice includes all matters affecting pension, profit sharing, 403(b), 457, 401(k), executive compensation and health and welfare programs. She counsels clients on matters including, but not limited to, plan design options, governmental audits and self-audits, operational compliance and corrections and fiduciary requirements. Her national clientele includes medium and small corporations, tax-exempt organizations and governmental entities.

Ms. Hutzelman formerly served as Senior Attorney in the Employee Benefits division of the Office of Chief Counsel of the Internal Revenue Service. Honored as a Distinguished Author by Tax Management, Inc., she has co-authored the BNA portfolio on Qualified Plans ”“ Taxation of Distributions and the portfolio titled Employee Benefits for Small and Mid-Sized Employers and is a contributing author to the 403(b) Answer Book (Panel Publishers). Ms. Hutzelman is Chair of the Employee Benefits Committee of the American Bar Association (“ABA”) Tax Section, former Chair of the ABA Joint Committee on Employee Benefits (“JCEB”) and former Chair of the Employee Benefits Committee, ABA Tort and Insurance Practice Section.

DC Plans

Exempt/Governmental Plans

Fiduciary/Other Title I Issues

IRC Issues