Julia Ann Love
Partner
Practice Group Leader, Employee Benefits & Executive Compensation
Julia has more than 25 years of experience providing proactive and practical advice to businesses on all aspects of employee benefits and executive compensation, including ERISA compliance, defined benefit and defined contribution retirement plans, health and welfare plans, executive employment agreements and non-qualified deferred compensation arrangements. Julia advises publicly traded companies, privately held companies and non-profit corporations in the Cleveland, Ohio area and nationwide from a variety of industries including technology, banking, retail, and manufacturing which gives her insight into best practices and emerging trends in various industries.
Julia has significant experience with respect to defined benefit pension plan de-risking transactions, including lump sum windows for deferred vested participants, annuity purchases and pension plan terminations having advised on over 20 such transactions. Julia also has significant experience with respect to employee benefits issues in mergers and acquisitions and post-closing integration matters, including unique issues relating to stock and asset acquisitions and merger transactions. Julia also frequently advises clients with respect to unique issues relating to multiple and multiemployer pension and health and welfare plans such as negotiation of participation agreements and withdrawal liability issues.
Julia is a trusted advisor to numerous businesses on all employee benefits compliance matters, including:
- health and welfare plans compliance under the Affordable Care Act, HIPAA, COBRA, GINA as well as wellness program plan design, administration and compliance
- design and administration of qualified defined benefit and defined contribution plans, including 401(k) plans, 403(b) plans and ESOPs
- qualified plans non-discrimination testing in complex controlled group situations
- 409A compliance for non-qualified deferred compensation plans
- fiduciary governance
- corrections under the IRS’ Employee Plans Compliance Resolution System and the DOL’s Voluntary Fiduciary Correction Program
- IRS, DOL, PBGC reporting
- Employee communications
- “Consolidated Appropriations Act, 2021: Implications for Business,” Thompson Hine COVID-19 Update, December 30, 2020
- “COVID-19 Relief Bill – The Impact on Employers and Employees,” Thompson Hine COVID-19 Update, December 2020
- “What Health Plan Sponsors Need to Know About COVID-19 Vaccine Coverage Requirements,” Thompson Hine COVID-19 Update, December 2020
- “Preparing for Compliance with the Final Price Transparency Regulations,” Thompson Hine Employee Benefits Update, December 2020
- “DOL Final Rule for Financial Factors in Selecting Plan Investments,” Thompson Hine Employee Benefits Update, December 2020
- “DOL Issues Interim Final Rule Implementing SECURE Act Requirements for Lifetime Benefit Illustrations,” Thompson Hine Employee Benefits & Executive Compensation Update, September 2020
- “Treasury Issues Guidance on Potential Payroll Tax Deferral,” Thompson Hine COVID-19 Update, September 2020
- “DOL Proposes Broad New Fiduciary Investment Advice Exemption,” Thompson Hine Employee Benefits & Executive Compensation Update, July 2020
- “DOL Releases Proposed Rule for Financial Factors in Selecting Plan Investments,” Thompson Hine Employee Benefits & Executive Compensation Update, July 2020
- “DOL Finalizes Electronic Disclosure Safe Harbor for Retirement Plans,” Thompson Hine Employee Benefits & Executive Compensation Update, May 2020
- Co-author, "Adviser: 401(k) plans aren't immune to COVID-19," Crain's Cleveland Business, April 4, 2020
- "When Your Critical Service Providers Telecommute: Risks and Tips," Thompson Hine COVID-19 Update, March 2020
- “Review Teleworking Cybersecurity Policies and Practices,” Thompson Hine COVID-19 Update, March 2020
- Co-author, "How COVID-19 Relief Law Affects Benefit Plan Sponsors," Law360, March 18, 2020
- “Families First Coronavirus Response Act: Five Issues for Benefit Plan Sponsors to Consider,” Thompson Hine COVID-19 Update, March 2020
- “INSIGHT: Employee Health Benefits Need Re-Check During Coronavirus Outbreak, Bloomberg Law, March 2020
- “INSIGHT: Coronavirus Adds to Employer To-Do List—Check Employee Benefits,” Bloomberg Law, 2020
- “IRS Issues Guidance on High Deductible Health Plans and COVID-19 Expenses,” Thompson Hine COVID-19 Update, March 2020
- “The American Health Care Act … What’s Next?” Thompson Hine The Law At Work Newsletter, Spring 2017
- “The ACA Is Here to Stay: Prepare for the Cadillac Tax,” Thompson Hine Product Liability eNewsletter, Fall 2015
- “EEOC Issues Proposed Wellness Program Regulations,” Thompson Hine Business Law Update, Summer 2015
- “Health Care Reform for the HR Professional,” Thompson Hine’s The Law At Work Newsletter, Spring 2013
- “Supreme Court’s ACA Decision,” wlflegalpulse.com, June 28, 2012
- "COVID-19 Implications: For Employers and Employees," Health Action Counsel, March 24, 2020
- "Compliance During the Employee Life Cycle," Cleveland Collaboration for Non-Profit HR Professionals, November 20, 2019
- "The Wild, Wild West of Health & Welfare Plans," Thompson Hine Annual Labor & Employment Seminar, November 12, 2019
- “2018 Legal Update,” Cleveland Collaboration for Non-Profit HR Professionals, November 13, 2018
- “Wellness Programs after AARP v. EEOC, “ Thompson Hine Annual Labor & Employment Seminar, October 29, 2018
- “Employee Benefits – The Trump Impact,” Thompson Hine Annual Labor & Employment Seminar, November 8, 2017
- “The Trump Impact on Employee Benefits,” Cleveland Collaboration for Non-Profit HR Professionals, November 15, 2017
- "Professionalism in the Practice of Law,” Quest Diagnostics Legal Department, May 31, 2017
- “Wellness Programs: A Legal Overview,” Quest Diagnostics Legal Department, May 31, 2017
- “The Trump Impact – The Potential Effect on Law and Policy”, March 1 and March 8, 2017
- “Post Presidential Election Legislative Landscape,” Health Action Counsel webinar, December 8, 2016
- “Employee Benefits Grab Bag,” Thompson Hine Annual Labor and Employment Seminar, October 27, 2016
- “Navigating the Legal Minefield in 2016 and Beyond,” Cleveland Collaboration for Non-Profit HR Professionals, October 12, 2016
- “Pension De-Risking and the PBGC,” American Conference Institute’s Minimizing Legal Risks in the Design, Implementation and Administration of Employee Benefit Plans, November 17, 2015
- “Hot Topics in Employee Benefits Law,” Thompson Hine Annual Labor & Employment Seminar, November 3, 2015
- “Preparing for 2016,” Cleveland Nonprofit HR Collaborative, October 13, 2015
- “Affordable Care Act Update,” Thompson Hine Annual Labor & Employment Seminar, November 5, 2014
- "Navigating the Intersection of Professional and Personal Life – DOMA, Marijuana and Social Media," Thompson Hine Premier Client Summit, May 5, 2014
- “The Impact of Health Care Reform on Your Organization,” Cleveland Chemical Association, October 25, 2013
- "Wellness Programs: Complying with the HIPAA Final Regulations on Nondiscriminatory Wellness Programs," Anthem Client Seminar, September 27, 2013
- "The Impact of Health Care Reform on Your Organization," National Association of Mutual Insurance Companies, August 20, 2013
- "What CFOs Need to Know About Health Care Reform," Avant Resources Webinar, July 24, 2013
- "Thompson Hine 2013 Employee Benefits Update," March 2013
- "Health Care Reform: Where We've Been and Where We're Going," Thompson Hine Labor & Employment Seminar, December 2012
- "New Directions in Health Care Benefits," Health Action Counsel, Health Benefits Odyssey: 2014 and Beyond, November 2012
- "The Supreme Court Health Care Decision: Impact on Group Health Plans and Employers," Strafford Webinar, July 2012
- "Avoiding Pitfalls: A Checklist of Employment & Benefits Issues to Consider in Mergers & Acquisitions," May 2012
- Thompson Hine 2012 Employee Benefits Update, April 2012
- "Health Care Reform for the Tax Practitioner," Tax Executives Institute, Inc., 2012
- "HR Professional's Guide to ERISA Fiduciary Duties," Thompson Hine 2011 Labor & Employment Seminar, December 2011
- "Creative Cost Management Strategies for Prescription Drug Plans," Manufacturers' Education Council, 8th Annual Summit on Controlling Health Care Costs, April 2011
- "Welfare Traps for the Unwary," Thompson Hine 2011 Employee Benefits Update, March 2011
- "Workforce Restructurings," Thompson Hine LLP Labor & Employment Roundtable, Cleveland, 2009
- "Employee Benefits in Mergers and Acquisitions," Cleveland Metropolitan Bar Association Cleveland Tax Institute, Cleveland, October 2008
- "Wellness Compliance and Consumerism," Medina County Chapter of the Society of Human Resources Professionals, Medina, Ohio, September 2008
- "Employee Benefits and Executive Compensation Update," Northeast Ohio Association of Corporate Counsel of America, Cleveland, February 2008
- "Wellness Compliance and Consumerism," Oswald Companies Seminar, Independence, Ohio, January 2008
- "2007 Legislative Grab Bag – Employee Benefits and Executive Compensation," Cleveland Chapter, International Certified Employee Benefits Society, Independence, Ohio, December 2007
- "The Die is Cast - Final 409A Regulations Impact Employment and Severance Agreements," Thompson Hine LLP Cleveland Labor & Employment Seminar, Cleveland, September 2007
- "Application of Tax Code Section 409A to Employment and Severance Agreements," RR Donnelly SEC Hot Topics Seminar, Cleveland, October 2006
- "Employer Health Plans in 2006 and Beyond," Thompson Hine LLP Cleveland Labor & Employment Seminar, Cleveland, June 2006
- Selected to the Ohio Super Lawyers list, 2021
- Named a Crain's Cleveland Business Notable Woman in the Law 2018
- Recognized in Chambers USA: America's Leading Lawyers for Employee Benefits and Executive Compensation, Ohio
- Selected for inclusion in The Best Lawyers in America© 2016 to 2021 in the field of Employee Benefits (ERISA) Law
- Inducted as a Fellow of the American College of Employee Benefits Counsel, 2016
- Listed in The Legal 500 in Employee Benefits and Executive Compensation, 2013, 2014, 2017-2019
- YWCA Women of Professional Excellence Award, 2008
Professional Associations
- American College of Employee Benefits Counsel, Fellow
- WEB (Worldwide Employee Benefits) Network, Immediate Past President of the Steering Committee, Member, Cleveland Chapter, Co-Chair, Programs National Board
- New York State Bar Association
- Ohio State Bar Association
- Cleveland Metropolitan Bar Association
Community Activities
- Center for Community Solutions, Board of Directors
- St. Joseph's Academy, Board of Directors
Adviser: 401(k) plans aren't immune to COVID-19Crain's Cleveland Business
April 06, 2020
INSIGHT: Employee Health Benefits Need Re-Check During Coronavirus OutbreakBloomberg Law
March 12, 2020