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Michael Gorman

Partner

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. A trusted advisor, Mike handles 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. As a co-leader of Morgan Lewis’s employee benefits cybersecurity initiative, Mike counsels clients dealing with high-profile identity theft, data breach, and ransomware events and clients undergoing DOL audits of their cybersecurity practices.

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DOL’s Proposed Rule on Pooled Plan Provider Registration and Other Guidance, Bloomberg Tax

Mike works extensively with pooled employer plans (PEPs), a new type of retirement plan product that first became available in 2021. He counsels clients on the fiduciary and compliance issues associated with designing, operating, and servicing PEPs. He also advises employers that are evaluating PEPs as an alternative to single-employer plans.   

Mike has published numerous articles on employee benefits issues, including in the New York University Review of Employee Benefits and Executive Compensation, Bloomberg Tax, and PLANSPONSOR. Additionally, Mike co-edits the 403(b), 457, and PEP chapters of Bender’s Federal Income Taxation of Retirement Plans, a LexisNexis treatise.  

An avid public speaker, Mike frequently presents on a wide variety of employee benefits issues. He has also guest lectured on employee benefits issues in mergers and acquisitions at the University of Pennsylvania Carey Law School and Penn State Law.

Prior to joining Morgan Lewis, Mike worked at a boutique law firm in Washington, DC, focusing on compliance issues confronting multiemployer plans.

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

Listed, The Best Lawyers in America, Ones to Watch, Employee Benefits (ERISA) Law, Washington, DC (2025)

Rising Star, Labor and employment: Employee benefits, executive compensation and retirement plans: design, The Legal 500 US (2024)

Recommended, Labor and employment: Employee benefits, executive compensation and retirement plans: design, The Legal 500 US (2023)

Recognized, Tomorrow's Leaders, International Employment Lawyer (2023)

Member, Practice Group of the Year, Benefits, Law360 (2022)

Rising Star, Employee Benefits, Washington DC Super Lawyers (2020–2024)

Member, Law Firm of the Year, Employee Benefits & Executive Compensation, Chambers USA (2019)

Member, Law Firm of the Year, Employee Benefits (ERISA Law), US News/Best Lawyers – Best Law Firms (2019)