Summer M. Blackburn has more than 14 years of experience in employee benefits, with experience in plan establishment including design, drafting, implementation, administration, and maintenance. She is also involved in the preparation of determination letter applications and the related communications with the Internal Revenue Service (IRS), ensuring that plans follow qualification and compliance guidelines. Summer has worked with plan sponsors in connection with qualified retirement and welfare plans, including single defined benefit, multiemployer defined benefit, cash balance, money purchase pension, profit sharing, employee stock ownership, and 401(k) plans.
Summer is also experienced in the review and qualification of Domestic Relations Orders. She works with plan sponsors, fiduciaries, and employers in governmental investigations, including IRS and Department of Labor audits, and voluntary compliance matters. Summer conducts due diligence reviews for qualified retirement plans in stock purchase and asset purchase transactions, and has experience in issues involving plan mergers, terminations, and liquidations.
Summer has successfully completed three examinations toward the designation as an American Society of Pension Professionals & Actuaries Certified Pension Consultant.