Morgan Lewis

Michael Gorman

Associate

Michael Gorman advises multiemployer benefit funds, public and private companies, tax-exempt organizations, and governmental employers on the design, governance, operation, and compliance of qualified and nonqualified retirement plans and welfare benefit plans. Mike also counsels clients on legal issues arising under ERISA, the Internal Revenue Code, the Affordable Care Act, the Multiemployer Pension Protection Act, the Pension Protection Act, the Multiemployer Pension Reform Act, HIPAA, and COBRA. Prior to joining Morgan Lewis, Mike worked at a boutique law firm in Washington, DC, focusing on compliance issues confronting multiemployer plans.

Education

  • Cornell Law School, 2015, J.D., cum laude
  • Cornell University, S.C. Johnson Graduate School of Management, M.B.A.
  • Westminster College, 2012, B.A., summa cum laude

Admissions

  • District of Columbia
  • Virginia
  • Pennsylvania

Publications

10/9/2018 - How to Help a Plan in Need: PBGC Issues Final Regulations on Multiemployer Plan Mergers, ML BeneBits

4/10/2018 - Son of Buyer Beware! Multiemployer Withdrawal Liability and Asset Sales, ML BeneBits

1/5/2018 - Is the Modified VCP User Fee Schedule a Gift for Qualified Retirement Plan Sponsors in the New Year?, ML BeneBits

12/21/2017 - Tax Exempt Organizations: Year-End Considerations in Response to New IRC Section 4960, ML BeneBits

10/6/2017 - DC District Court Remands EEOC Wellness Program Regulations for Reconsideration, ML BeneBits