Amanda E. Layton is an associate in the Employee Benefits and Executive Compensation Practice Group of Duane Morris LLP.
Ms. Layton represents a diverse client base of both corporate and government entities in all aspects of employee benefits law, including tax qualified retirement plans, nonqualified retirement plans, executive compensation arrangements and health and welfare plans. She assists clients in regard to employee benefit plans in mergers and acquisitions and represents clients before the Internal Revenue Service ("IRS") and the United States Department of Labor ("DOL") in examination proceedings. Ms. Layton has most recently represented clients in IRS examinations of 401(k) plans and in DOL examinations of both tax qualified retirement plans and health and welfare plans.
In addition to her representation of employer benefit plans, Ms. Layton has unique experience advising a Fortune 100 pharmacy benefit manager (''PBM") in regard to ERISA compliance for its internal business processes. In this role, she has advised the client on federal legal requirements under the Patient Protection and Affordable Care Act ("PPACA"); assisted in developing informational materials on legal mandates for both the PBM's clients and account teams; and advised on the interplay of ERISA with other state and federal statutes.
Ms. Layton has been recognized as a "Rising Star" in the field of employee benefits law by Philadelphia magazine and Law and Politics. She is a frequent speaker on employee benefits topics and teaches courses in several areas, including courses on 401(k) plan disclosure requirements and benefit issues impacting employer use of independent contractors; compliance with Internal Revenue Code Section 409A; consumer-driven healthcare options (health savings accounts (HSAs) and health reimbursement arrangements (HRAs)); and employer-sponsored wellness programs. She has been featured on Kiplingers.com and BusinessWeek.com and in The Legal Intelligencer.
In addition to her law practice, Ms. Layton is actively involved in the South Jersey community. She is a former member of the Borough Council in Riverton, New Jersey, and also served as a trustee of Burlington County College in Mount Laurel, New Jersey.
Ms. Layton is a cum laude graduate of Rutgers School of Law-Camden, received her M.B.A. from Rutgers School of Business and is a graduate of Villanova University.
Areas of Practice
- Employee Benefits Law
- Employment Law
- New Jersey
- Rutgers School of Law - Camden, J.D.
- Rutgers University School of Business, M.B.A.
- Villanova University, B.A.
- Philadelphia Bar Association
- Employee Benefits Committee
- Burlington County Bar Association
- Employment Subcommittee, Civil Practice Section
Honors and Awards
- Service Award, Burlington County Community College, 2008-2011
- Listed in Pennsylvania Rising Stars and Super Lawyers, 2008 and 2010
Civic and Charitable Activities
- Burlington County Republican Committee
- Member, 2003-present
- Burlington County Community College, Mount Laurel, N.J.
- Trustee, 2008-2011
- Burlington County Task Force/Advisory Committee for School Consolidation and Shared Services
- Member, 2009-2011
- Borough Council, Riverton, New Jersey
- Councilwoman, 2012-2013
- Co-author, "U.S. Supreme Court Decisions on DOMA and Same-Sex Marriage Have Far-Reaching Implications for Employers," Duane Morris Alert, June 28, 2013
- Co-author, "Final HIPAA Wellness Program Regulations Issued Under Affordable Care Act," Duane Morris Alert, June 7, 2013
- Co-author, "Employers Take Note: Final HIPAA Rules Mandate New Obligations for Group Health Plans," Duane Morris Alert, February 22, 2013
- Contributor, "Leased Employees and Benefit Plans," Insights & Strategies Magazine, February 2012
- Quoted in "Grandfathered Status Rule's Impact on Group Health Care" by Allen Smith, HR Magazine, June 22, 2010
- Co-author, "An Employer Checklist of 401(k) Plan Responsibilities Under ERISA," The Legal Intelligencer, May 26, 2010
- Co-author, "One Month After Healthcare-Reform Legislation: Update on the New Regulatory Guidance," Duane Morris Alert, May 11, 2010
- Co-author, "IRS Offers Relief for Government-Sponsored Pension Plans in Determination Letter Process," Duane Morris Alert, August 17, 2009
- "Expert Provides Tips for Employers Who Are Maintaining or Implementing Work/Life Programs," CCH Employment Benefits Management, February 24, 2009
- Co-author, "Marriage, Civil Unions, Domestic Partnerships and Health Insurance Benefits," The Metropolitan Corporate Counsel, September 2008
- Co-author, "Fulfilling the Duty to Inform Employees of Their Rights in the Multilingual Workplace," The Metropolitan Corporate Counsel, July 2007
- Co-author, "Employers Considering Wellness Programs Are Advised to Look Before Leaping," The Metropolitan Corporate Counsel, November 2007
Selected Speaking Engagements
- Faculty Member, “Employers’ Obligations under the Affordable Care Act,” Pennsylvania Bar Institute, Philadelphia, October 18, 2013
- Speaker, "Employment Law: Agreements and Releases," The Burlington County Bar Association's Employment Law Subcommittee, Mt. Holly, September 17, 2013
- Speaker, "Tax-Qualified Retirement Plans," Penjerdel Employee Benefits and Compensation Association Retirement Plan Bootcamp, Temple University, Philadelphia, May 15, 2013
- Keynote Speaker, "Striking the Balance in Your Benefit Plans," NJ/Eastern PA/Delaware Higher Education Recruitment Consortium, December 6, 2011
- Presenter, "Healthcare Reform and the Impact of the Patient Protection and Affordable Care Act on Employer Health Plans," Greater Philadelphia Hotel Association, March 9, 2011
- Presenter, "Get Ahead for the Fall—Healthcare Reform in 60 Minutes," Penjerdel Employee Benefits and Compensation Association's Healthcare Reform Meeting, August 3, 2010
- Presenter, "Health Care Reform: What's the Big Deal?" 2010 Northeastern Regional Conference of NAPABA
- Presenter, "Employer COBRA Compliance," 2008 National Conference for the Society for Human Resource Management
- Co-Presenter, 2007 American Society of Pension Professionals and Actuaries (ASPPA) Mid-Atlantic Benefits Conference on the Pension Protection Act of 2006
Selected Client In-House Workshops
- Presenter, "Benefit Issues in Employment Agreements," January 2012
- Presenter, Duane Morris Institute, "Fixing it Under 409A," July 2011
- Presenter, Duane Morris Institute, "Independent Contractor Status Under Assault," February 2010
- Presenter, "COBRA and the new American Recovery and Reinvestment Act of 2009," March 2009