Diane Goulder Cohen is a Partner with The Wagner Law Group where she is responsible for assisting both privately held and publicly traded clients with the broad spectrum of employee benefits issues relating to qualified retirement plans, nonqualified deferred compensation, health and welfare plans, regarding plan design, compliance counseling and fiduciary issues. She has particular expertise in representing clients before governmental agencies including the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation and in correcting qualified plan issues through the various national programs available for resolution of such matters. She assists financial institutions and pension professionals in complying with the complex regulatory environment applicable to the employee benefits area.
Her specific expertise includes: employee benefits issues in mergers and acquisitions; fiduciary responsibility compliance counseling; resolution of prohibited transaction issues; ESOPs; plan audit representation; non-profit employee benefit plan design including 403(b) and 457 plans; and cafeteria plan and other tax advantaged health and welfare benefit plan issues.
Prior to joining The Wagner Group, Diane was Partner, Head of Employee Benefits Practice Group at Porter, Wright, Morris & Arthur, L.L.P., and a Partner at Martin, Eichenberger & Baxter, Co., L.P.A.
J.D., Cornell Law School (1975)
B.S., Political Science and English, The Ohio State University (1972) summa cum laude
Bloomberg Tax Management Portfolios
EPCRS — Plan Correction and Disqualification (Portfolio 375)
This Portfolio discusses the potentially adverse consequences of plan disqualification or income inclusion and related income or employment tax exposure.