The Firm's Senior Attorneys: Martha L. Hutzelman

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Martha L. Hutzelman
Kruchko & Fries
Suite 560
1750 Tysons Blvd
McLean, VA 22102-4224

Senior Counsel

Phone:  (703) 734-0554
Fax:      (703) 734-0876

E-mail: mhutzelman@kruchkoandfries.com

Web site: http://www.kruchkoandfries.com

Martha L. Hutzelman is a graduate of the University of Arizona College of Law in Tucson, Arizona. She formerly served as Senior Attorney in the Employee Benefits division of the Office of Chief Counsel of the Internal Revenue Service in Washington, D.C. Honored as a Distinguished Author by Tax Management, Inc., Ms. Hutzelman has co-authored the BNA portfolio on Qualified Plans - Taxation of Distributions and the portfolio titled Employee Benefits for Small and Mid-Sized Employers. She is a frequent speaker and author in the area of employee benefits and ERISA. Ms. Hutzelman is Chair of the American Bar Association Joint Committee on Employee Benefits and a Fellow in the American College of Employee Benefits Counsel.

Areas Of Practice:

ERISA

Employee Benefits Law

401(k), 403(b) and 457 Plans

Pension and Profit Sharing Qualified Retirement Plans

Cafeteria Plans and Flexible Spending Accounts (FSAs)

Health and Welfare Plans, including Health Savings Accounts (HSAs)

Executive Compensation and Non-Qualified Deferred Compensation Plans

Fiduciary Compliance for Employee Benefit Plans

Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) Audits

IRS and DOL Voluntary Compliance and Correction Programs

Bar Admissions:

District of Columbia

Ohio

Oklahoma

Virginia

Recognitions:

American College of Employee Benefits Counsel

Fellow

The Best Lawyers in America - 2006 and 2007

Memberships:

American Bar Association, Self-Correction and Administrative Practices Subcommittee, Employee Benefits Committee, Section of Taxation

Chair

American Bar Association, Employee Benefits Committee, Tort and Insurance Practice Section

Past Chair and Member

American Bar Association, Joint Committee on Employee Benefits

Chair

American Society of Pension Professionals and Actuaries, Legislative Subcommittee of Government Affairs Committee

Past Chair and Member

Conversation on Coverage II (National Pension Policy Forum)

Chair, Steering Committee

National Practitioners' Liaison Group to Employee Plans Team Audit, Internal Revenue Service Tax Exempt and Governmental Entities Division

Member

Representative Articles and Publications:

Qualified Plans – Taxation of Distributions, BNA Tax Management Inc. portfolio, 2000

Employee Benefits for Small and Mid-Sized Employers, BNA Tax Management Inc. portfolio, 2001

Employee Benefit Plan Issues Resulting from Insurance Company Demutualizations: An Overview of Welfare Benefit Plan Issues, BNA ERISA Enforcement and Compliance Guide, 2003

Representative Speaking Engagements:

Qualified Retirement Plan Amendment Timing Issues, American Bar Association (ABA) Taxation Section, 2006

Plan Design, Litigation and Turmoil in the Employee Benefits System: Which Came First - the Chicken or the Egg?, ABA Annual Meeting, 2006

Employee Benefits: A Changing Landscape, WTPF - Benefits Forum for HR Professionals, 2006

Final USERRA Guidance: Taking Care of Our Troops on the Home Front, ABA Joint Committee on Employee Benefits, 2006

A Brave New World: 403(b) Proposed Regulations, ABA Joint Committee on Employee Benefits, 2005

Fiduciary Responsibilities of Employers Sponsoring Health Plans, ABA Annual Meeting, 2003

IRS and DOL Plan Correction Programs, AICPA, 2003

Education:

University of Arizona College of Law, Tucson, Arizona, 1982

J.D.

Ohio Northern University, Ada, Ohio, 1979

B.A.

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