Martha L. Hutzelman is the principal attorney of the Law Office of Martha L. Hutzelman, in New Albany, Ohio, an employee benefits law firm representing management and employer interests of a national clientele. Ms. Hutzelman’s practice includes all matters affecting pension, profit sharing, 403(b), 457, 401(k), executive compensation and health and welfare programs. She counsels clients on matters including, but not limited to, plan design options, self-audits, operational compliance and corrections and fiduciary requirements. Ms. Hutzelman formerly served as Senior Attorney in the Employee Benefits division of the Office of Chief Counsel of the Internal Revenue Service. Honored as a Distinguished Author by Tax Management, Inc., she has co-authored the BNA portfolio on Qualified Plans – Taxation of Distributions and the portfolio titled Employee Benefits for Small and Mid-Sized Employers. Ms. Hutzelman is a former Chair of the American Bar Association (“ABA”) Taxation Section Employee Benefits Committee, a former Chair of the ABA Joint Committee on Employee Benefits and a fellow of the American College of Employee Benefits Counsel.