Melissa J. Cottle

Melissa Cottle is an ERISA attorney whose practice encompasses a broad range of employee benefits matters involving retirement plans, health and welfare plans, and executive compensation. Her employee benefits practice is focused on the design, implementation, and administration of various forms of retirement and health plans, including 401(k) plans, 403(b) plans, 457(b) plans, defined benefit plans, employee stock ownership plans (ESOPs), employer-sponsored health plans, and wellness programs. As a part of her practice, Melissa advises many companies of all sizes, governmental entities, nontaxable entities, plan administrators, human resources professionals, tribal governments, and other lawyers with respect to complex matters related to both retirement plans and health and welfare benefit plans.

As part of her ERISA and employee benefits practice, Melissa counsels clients on compliance issues with the Internal Revenue Service and Department of Labor and represents them in agency matters involving plan investigations and audits, governmental reporting, requests for qualified plan determinations, voluntary correction program submissions (VCP), and voluntary fiduciary correction program submissions (VFCP). She also advises clients on complex compliance matters related to the Patient Protection and Affordable Care Act (health care reform), Health Insurance Portability and Accountability Act (HIPAA), Consolidated Omnibus Budget Reconciliation Act (COBRA), and most recently, the SECURE Act and the CARES Act.

Melissa has authored business Q&As for The Oklahoman and has been a guest speaker at McAfee & Taft EmployerLINC events on a variety of benefit plan topics.

Melissa’s achievements have earned her inclusion in The Best Lawyers in America: Ones to Watch (employee benefits/ERISA law; labor and employment law – management; workers’ compensation law – employers).

Prior to entering law school, Melissa worked as a human resources administrator for a physician-owned group of dental clinics.