The Pension Protection Act Blog is written by Suzanne L. Wynn, Esq., LLM Tax. She is an attorney with experience in virtually all areas of employee benefits, and is a frequent speaker on Employee Benefit topcis and ERISA before a variety of local and national groups. Over the last 15 years, she has represented corporations and small businesses before government agencies, including the IRS, Dept. of Labor, and the PBGC in matters involving the Employee Retirement Income Security Act (“ERISA”). She has also worked as a Tax Law Specialist for the Employee Plans Division of the Internal Revenue Service where her responsibilities included reviewing plan documents, determination letter applications and training IRS personnel. Suzanne has worked with AccuDraft, one of the largest providers of plan documents. She is admitted to practice before the Supreme Court of Ohio, the U.S. District Court for the Southern District of Ohio, the U.S. Tax Court, and the United States Supreme Court.


LLM in Taxation, Capital University School of Law
Juris Doctorate, University of Cincinnati College of Law
B.A., Economics, University of Cincinnati

Professional Honors & Activities

Benefits Conference of the South, Central Florida Committee member, ASPPA, July, 2006 to present
Judicial Candidate, Court of Appeals for the 12th Appellate District, Ohio, March, 2004
Invited Attendee, Women in the 21st Century, Washington, D.C. March, 2002
Speaker, 2001 Ohio State Bar Association Annual Convention
Invited Attendee, Ohio Bench Bar Conference, 1999

CLE Presentations

Ohio State Bar Association Annual Convention, May 10, 2001, “Napster: Online Copyright in the New Millennium”.

Ohio State Bar Association Computer Law Committee, January 19, 2001, “Jurisdiction, Taxation, and the Internet: How Cyberspace is Similar to the Movie Poltergeist”.

Speeches and Presentations

Speaker, National Institute of Pension Administrators, Chicago Chapter, October 17, 2005, “A Practitioner’s View of the Changes to Determination Letter Submissions Caused by Rev. Proc. 2005-66”.


“Faster Vesting for DC Plans under PPA: The Administration Conundrum”, CCH Pension Plan Guide (Electronic), March, 2007.

“Is Your Determination Letter Submission Exempt from Paying a User Fee?”, CCH Pension Plan Guide (Electronic), August, 2006.

“Choosing Between a Volume Submitter or a Prototype Plan Documents”, CCH Pension Plan Guide (Electronic), April, 2006.

“Tips and Tricks: IRS Determination Letters”, CCH Pension Plan Guide (Electronic), February, 2006.

“The Proposed 415 Regulations – Not Just for Defined Benefit Plans”, CCH Pension Plan Guide (Electronic), November, 2005.