Debra Linder

Overview

Debra is a seasoned benefits lawyer advising clients on design, implementation and compliance matters relating to pensions, 401(k), ESOPs, health and welfare, fringe benefit and executive compensation programs.

Debra’s practice involves a full range of employee benefit programs, including defined benefit pension, cash balance, profit sharing, 401(k) and employee stock ownership (ESOP) plans; health, flexible benefits and other welfare benefit plans; stock-based compensation and equity-incentive plans; and non-qualified deferred and other executive compensation programs. She advises public, closely held and tax-exempt employers in a variety of industries on plan design, administration and compliance issues, helping them find a solution that best fits their business needs.

She speaks frequently at client seminars and joint seminars with other professional groups about benefit-related topics, including non-qualified deferred compensation and recent developments in retirement and health plans. In the past, she was an Adjunct Faculty at the University of St. Thomas, teaching courses in the administration of retirement and welfare benefit plans. She currently serves as a member of the Employee Benefits Council of the Minnesota State Bar Association.

Services

Experience

Advised professional group on the design and implementation of a cash balance plan to provide additional retirement savings for owners.
Regularly conduct benefits due diligence and assist with benefits transition issues on numerous corporate transactions.
Routinely advise on 409A, 280G, 162(m) and tax issues in employment and executive compensation matters.
Member of team representing clients on complex ESOP transactions, providing for business succession and promoting employee ownership.
Assist numerous clients with ongoing compliance matters, including regulatory audits and filings under voluntary correction programs.

Credentials

Education

University of Iowa College of Law, M.A., J.D., 1990, high distinction
University of Iowa, B.B.A., Accounting, 1986, highest distinction

Admissions

Minnesota, 1990
Iowa, 1990
North Dakota, 2012

Recognition

Best Lawyers in America, Employee Benefits (ERISA) Law, 2014-2024
North Star Lawyer, Minnesota State Bar Association, 2017
Martindale-Hubbell, AV® Peer Review Rated
Order of the Coif
CPA certified, 1987

Civic & Professional

Professional Activities

Iowa State Bar Association
Minnesota State Bar Association, Tax and Employee Benefits Sections
Hennepin County Bar Association
Minnesota State Bar Association, Member, Employee Benefits Council, 2011-present
American Institute of CPAs
Minnesota Society of CPAs
University of St. Thomas Adjunct Faculty MBA Program, 1999-2007
National Association for Stock Plan Professionals
The ESOP Association
National Center for Employee Ownership
Minneapolis Pension Council, President, 2002-2003
Journal of Corporation Law, Associate Editor, 1989-1990

News & Insights

Publications & Presentations

Co-Presenter, Employee Benefits Update, Fredrikson & Byron's Iowa Employment Law Seminar, October 28, 2022

Co-Author, “To Own or Not To Own? Rewarding Employees With Phantom Equity,” Fargo INC! Magazine, December 2021

Co-Presenter, Benefits Update: Construct Your Plans with Confidence, Fredrikson & Byron’s Annual Employment & Labor Law Seminar, On-Demand Webinar, October 2021

Co-Presenter, Employee Benefits Update, Fredrikson & Byron’s Employment & Labor Law Webinar Series, November 5, 2020

Co-Presenter, Considerations for the Aging Workforce, Fredrikson & Byron’s Annual North Dakota Employment Law Seminars, November 21-22, 2019

Presenter, Benefits Update, Fredrikson & Byron’s Annual North Dakota Employment Law Seminars, November 21-22, 2019

Co-Presenter, Benefits Update, Fredrikson & Byron’s 35thAnnual Employment & Labor Law Seminar, November 7, 2019

Presenter, Benefits Update, Fredrikson & Byron’s Employment Law Seminar, Des Moines, IA, October 4, 2019

Co-Presenter, Are You Prepared for an IRS or DOL Audit?, TCISCEBS Employee Benefits Seminar, May 23, 2018

Co-Presenter, Benefits Update: Preparing for an Audit, Fredrikson & Byron’s 33^rdAnnual Employment & Labor Law Seminar, November 3, 2017

Co-Presenter, Considerations for the Aging Workforce, Fredrikson & Byron’s 33^rdAnnual Employment & Labor Law Seminar, November 3, 2017

Co-Presenter, Benefits Update: Preparing for an Audit, Fredrikson & Byron’s Annual North Dakota Employment Law Seminars, October 5-6, 2017

Presenter, Benefits Update: Preparing for an Audit, Fredrikson & Byron’s Employment Law Seminar, West Des Moines, IA, September 27, 2017

Presenter, Retirement Plans—Recent Developments, Twin Cities ISCEBS 2017 Employee Benefits Seminar, May 18, 2017

Co-Presenter, ESOP Basics, Minnesota/Dakota Chapter of The ESOP Association, January-June, 2017

Co-Presenter, Preparing for an HR Compliance Audit, Minnesota Bankers Association HR Roundtable, January 17, 2017

Co-Presenter, Benefit Update, Fredrikson & Byron’s 32nd Annual Employment & Labor Law Seminar, October 26, 2016

Co-Presenter, HR’s Role in Corporate Restructuring, Fredrikson & Byron’s 32nd Annual Employment & Labor Law Seminar, October 26, 2016

Presenter, Benefit Update, Fredrikson & Byron’s Employment Law Seminar, Des Moines, Iowa, October 6, 2016; North Dakota, October 13-14, 2016

Co-Presenter, Considerations for the Aging Workforce, Fredrikson & Byron’s 31st Annual Employment & Labor Law Seminar, November 6, 2015

Co-Presenter, Documenting the M&A Deal, Fredrikson & Byron’s Bank and Finance Seminar: Key Developments that Every Banker Should Know, August 20, 2014

Presenter, Growing Pains: Compliance Strategies for Employers, July 10, 2014

Presenter, Deferred Compensation & Increased Taxes Creating a New Need for Pretax Deferrals, May 2014

Presenter, Updated Rx for Health Care Reform Compliance: New Guidance from IRS, DOL and HHS, May 1, 2014

Moderator, Designing Executive Compensation Programs, Fredrikson & Byron’s Practical Perspectives Series, April 24, 2014

Co-Author with Lisa S. Robinson, “Health Care Reform Update: Anticipated Final Regulations Issued on Employer Mandate, Including New Phase-In Rules,” FredALERT: Compensation Planning & Employee Benefits, February 2014

Health Care Reform and Minnesota’s Same-Sex Marriage Law and the Fall of DOMA—Implications for Employers, Fredrikson & Byron’s 29th Annual Employment & Labor Law Seminar, November 6, 2013

Co-Presenter, Health Care Reform: What’s Next for Employers, TruSight, April 18, 2013

Co-Presenter, Fee Disclosures: Next Steps for Retirement Plan Sponsors, Midwest Pension Conference, April 17, 2013

Presenter, Employer Responsibilities Under Health Reform’s Affordable Care Act: What Aging Services Organizations Need to Know, Aging Services of Minnesota Institute “Expanding the Possibilities,” February 6-8, 2013

Co-Presenter, Benefits and Executive Compensation—Tips & Traps for the Unwary, Tax Institute, December 9, 2011

Wellness Programs Are All the Rage: But Do You Know the Rules?, Fredrikson & Byron’s 27th Annual Employment & Labor Law Seminar, November 10, 2011

Speaker, Primary Uses of Deferred Compensation Plans Seminar, February 15, 2010

Co-Author with Todd Guerrero, “Planning to Make Layoffs? Here Are Some Key Benefits Issues to Consider,” Biodiesel Magazine, July 2009

Debra J. Linder