Lynn McGuire, Butzel Long Photo

Lynn McGuire helps companies and people needing help with a wide range of employee benefits and executive compensation issues. Plan design and legal compliance can be particularly challenging in light of the highly regulated nature of employer-provided benefits that have tax implications. Ms. McGuire works to simplify complex and detailed rules in order to allow companies to recognize, reward, and incentivize their employees with retirement benefits, health and welfare benefits, deferred compensation programs, and equity-based compensation.


Lynn McGuire is a Shareholder based in Butzel's Ann Arbor office. She graduated from the University of Notre Dame Law School (J.D., 1997), where she was a Student Note Editor for the Journal of College and University Law, and received a degree in Business Administration from the University of Michigan - Dearborn (B.A., with Distinction, 1993).

Ms. McGuire concentrates her practice in the area of employee benefits law and executive compensation. She regularly works with defined benefit pension plans, 401(k), 403(b) and 457(b) and (f) retirement plans, insured and self-insured group health plans, cafeteria plans, health reimbursement arrangements, flexible spending accounts, health savings accounts, qualified transportation fringe benefits, on-site clinics, wellness programs, employee assistance programs, group life insurance, STD, LTD, opt-out cash benefits, pre-tax premiums, tuition assistance benefits, adoption assistance programs, and vacation trusts. Further, Ms. McGuire prepares and advises on equity-based compensation arrangements and non-qualified deferred compensation plans.

Ms. McGuire frequently advises employers, plan service providers and clients on compliance with the complexities of the Patient Protection and the Affordable Care Act requirements (Health Care Reform), as well as a variety of other federal laws affecting employee benefits. She has a wealth of experience in advising employers and other fiduciaries on fiduciary "best practices," as well as ERISA and tax compliance. Ms. McGuire works with employers and individuals on nonqualified deferred compensation plans and equity-based compensation programs that include restricted stock, incentive stock options, nonstatutory stock options, phantom equity, stock appreciation rights, and profits interests. She advises public and private employers including governmental entities, non-profit organizations, tribal employers, multinational corporations, and business start-up companies. Ms. McGuire negotiates all types of plan service provider contracts, including administrative services agreements for self-insured group health plans, flexible spending account administration, investment agreements for separate segregated funds and pooled investment vehicles. She regularly drafts a variety of benefit plan-related documents, including plans, summary plan descriptions, policies and procedures, plan amendments, required notices, IRS determination letter applications, QDRO determinations, and QMCSO determinations. Ms. McGuire has significant experience representing clients in Department of Labor audits and investigations. Over the years, she has represented a countless number of clients in IRS employee plan compliance resolution system filings and IRS determination letter applications. Ms. McGuire provides strategic counsel on mergers, acquisitions, plant closings, benefit plan termination, and withdrawal liability associated with multiemployer fringe benefit funds.

Before joining Butzel, Lynn McGuire was a partner in a private practice, providing services to various fiduciaries including fringe benefit fund sponsors and Boards. She managed complex civil litigation matters, including ERISA-based fiduciary liability claims, prohibited transactions, and pension investment litigation.

Lynn McGuire was named to the 2014 and 2017-2024 list of peer-voted "Top Lawyers" by DBusiness magazine. She has also earned a Certificate in Global Benefits Management and a Certificate of Achievement in Canadian Benefit Plans from the International Foundation of Employee Benefit Plans.

Ms. McGuire is admitted to practice in the States of Ohio and Michigan. She is a member of the American Bar Association, the State Bars of Michigan and Ohio, the Greater Ann Arbor Society for Human Resource Managers, and previously served on the Board of the Washtenaw Area Council for Children.

Speaking Engagements

"Employee Benefits Aspects of Mergers & Acquisitions," State Bar of Michigan, Taxation Section, September 19, 2017

Published Works

"Rules Change for Wellness Programs." Employee Benefit Plan Review, Volume 71, Number 3, September 2016, pages 7-8



Notre Dame Law School 1997, J.D.

University of Michigan - Dearborn 1993, B.A. with distinction



  • State Bar of Michigan
  • American Bar Association
  • Ohio State Bar Association
  • Washtenaw Area Council for Children - Past Board Member
  • The Greater Ann Arbor Society for Human Resources
  • Butzel Long Womens Leadership Committee

Awards & Recognitions

Awards & Recognitions

DBusiness Top Lawyers in Metro Detroit, Employee Benefits Law, 2014, 2017-2024

Certificate in Global Benefits Management (International Foundation Foundation of Employee Benefit Plans)

Certificate of Achievement in Canadian Benefit Plans (International Foundation Foundation of Employee Benefit Plans)

Michigan Super Lawyers, Employee Benefits, 2017 & 2018

Chambers USA: America's Leading Lawyers for Business, Employee Benefits & Executive Compensation, 2018-2023

The Best Lawyers in America, Employee Benefits (ERISA) Law, 2023, 2024


  • Performed compliance review of plan language for group of five 401(k) plans and four pension plans, prepared amendments to adopt required provisions
  • RFP Preparation
  • Prepared Investment Policy Statement for 401(k) plan for tier one automotive supplier
  • Prepared RFP for investment consultant search for 9 qualified retirement plans sponsored by major tier one auto supplier with over $600 million in assets; participated in interview and selection process and negotiated investment consultant contract
  • Handled all legal planning and compliance work to spin-off $60 million portion of 401(k) plan to separate 401(k) plan
  • Advised on large multistate welfare plan’s contracts for administering and/or insuring medical, prescription drug, life, long-term disability, short-term disability, flexible spending accounts, and employee assistance program
  • Restructured and re-drafted plan and summary plan description documents, changing to wrap document format with multiple attachments providing tiered welfare benefits for large tier one auto supplier
  • Prepared timelines and provided compliance guidance and required documents for merger of several retirement plans, to achieve cost savings
  • Negotiated investment manager contracts for pension plan assets
  • Provided strategic advice and analysis for publicly traded Fortune 500 company on approach to managing multiemployer pension funds in endangered or critical status and withdrawal liability risks for more than 100 multiemployer pension funds
  • Assisted tier one auto supplier in the termination of retirement plans following plant closing, affecting unionized and salaried employees; analyzed legal issues involving ongoing retiree welfare obligations, assisted with reporting and disclosure
  • Negotiated complex administrative service and outsourcing agreement for group of large related 401(k) plans
  • Representation of investment adviser for formation of hedge fund of funds.

News & Events


Alerts & Publications

Client Alerts

Jump to Page

By using this site, you agree to our updated Privacy Policy and our Terms of Use.