Biography Photo of Cynthia A Moore

Cynthia A. Moore


Education & Credentials


Alma College

B.A., 1978
  • summa cum laude

Western Michigan University

M.S.L., 1979
  • With Highest Honors

The University of Texas at Austin

J.D., 1986
  • With Honors
  • Order of the Coif

Bar Admission

  • Michigan1986


  • Michigan Lawyers Weekly
    • Hall of Fame, 2020
    • “Women in the Law,” Honoree, 2016
  • Chambers USA: America's Leading Lawyers for Business
    • Employee Benefits & Executive Compensation
  • Michigan Super Lawyers®
    •  Employee Benefits Law, 2008, 2011-2023
  • Best Lawyers in America®
    • Employee Benefits Law, 2011-2024
    • "Lawyer of the Year," Employee Benefits Law, 2022
  • DBusiness Magazine
    • "Top Lawyers," Employee Benefits Law, 2023

Representative Clients

  • Great Lakes Ace Hardware, Inc.
  • Carhartt, Inc.
  • Magna International, Inc.
  • Mercantile Bank of Michigan

Prominent Assignments

Counsel to a diverse group of employers in the tax and ERISA aspects of welfare benefit plans, including Section 125 plans, COBRA compliance, consumer directed health plans, retiree medical plans, VEBAs and wellness plans.

Counsel to numerous plan sponsors in the design, administration and qualification of qualified retirement plans, with an emphasis on 401(k) plans.

Counsel to companies and compensation committees on the tax, ERISA, and securities law aspects of executive compensation programs, such as supplemental executive retirement plans, stock option plans, restricted stock plans, and non-qualified deferred compensation plans, including Code Section 409A compliance.

Extensive experience in correcting qualification failures under the IRS Employee Plans Compliance Resolution System.

Counsel to numerous credit unions in connection with the negotiation and preparation of collateral assignment split dollar agreements and deferred compensation plans for key executives.  

National experience advising on fringe benefit plans, including dependent care assistance programs, educational assistance programs, and Section 132 fringe benefits.

Substantial experience in counseling clients on compliance with HIPAA privacy rules.

Counseled numerous clients on the implementation of the Patient Protection and Affordable Care Act.

Counsel to privately and publicly held companies in a variety of industries on the organization of corporations and LLCs, preparation of basic corporate minutes, stock and asset acquisitions and divestitures, and review of proxy statements, including under the SEC's extensive executive compensation disclosure rules.

Counsel to publicly held corporations on Sarbanes-Oxley Act compliance matters, including compensation committee governance and best practices.  

Professional Involvement

  • State Bar of Michigan, Sections of Business Law, Health Law and Taxation
  • American Bar Association, Sections of Business Law, Health Law and Taxation; member of the Employee Benefits Committee, Cafeteria Plans and Flexible Benefits Subcommittee
  • Oakland County Bar Association; Chairman, Employee Benefits Committee (2008-2009)


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