Amy A. Ciepluch



Amy Ciepluch is a partner with Foley & Lardner LLP. She is Chair of the firm's Employee Benefits & Executive Compensation Practice and Co-Chair of the Tax, Benefits & Estate Planning Practice Group. Amy works closely with employers on the design, drafting and ongoing legal compliance of their retirement, executive compensation and health and welfare programs.

Representative Experience

  • Working with a mid-sized publicly traded manufacturing company to successfully implement two pension plan derisking programs -- a lump sum window and plan “spin/term” followed by an annuity purchase
  • Designing and drafting an equity incentive plan and deferred compensation plan for a newly publicly traded company
  • Assisting a large private manufacturing company with medical plan strategy and design changes designed to avoid Affordable Care Act pay or play penalties
  • Counseling a large nonprofit organization on strategy for reducing a Department of Labor penalty assessment, leading related communications, and negotiation and compiling a related Internal Revenue Service voluntary correction program filing
  • Advising a large retail company on day to day health and welfare plan compliance issues, such as issues involving open enrollment, election changes, plan design changes and vendor errors, via a health plan hotline arrangement


  • Marquette University Law School (J.D., cum laude, 2000)
    • Law review managing editor (1999-2000)
  • University of Wisconsin-Oshkosh (B.A., 1997)


  • Selected by her peers for inclusion in The Best Lawyers in America® in the field of Employee Benefits (ERISA) Law (2012–2023)


  • Wisconsin

Professional Memberships

  • Member, The State Bar of Wisconsin
  • Member, The Milwaukee Bar Association
  • Member, The National Association for Stock Plan Professionals
  • Board member emeritus, The National Association for Stock Plan Professionals, Wisconsin Chapter

Publications and Presentations

  • Author, "Out-of-Pocket Maximums May Need to Change to Comply With New Guidance," (June 16, 2015)
  • Author, "IRS Gives Good Directions on ACA Cadillac Tax," Law360 (March 25, 2015)
  • Presenter, "Legal and ACA Issues Impacting Onsite Clinics," National Association of Worksite Health Centers (March 06, 2014)
  • Presenter, "Employer Shared Responsibility - Time for Action," Wisconsin Hospital Association, Inc. Forum (April 23, 2014)
  • Author, "Confused Employers Post-Windsor, Here are Some Answers," Law360 (September 04, 2013)
  • Presenter, "Hot Topics for Employers Under the PPACA – Employer Shared Responsibility," Wisconsin Hospital Association, Inc. Member Forum (July 25, 2013)
  • Presenter, "Health Care Reform Update: Measuring Hours and Determining Affordability Under the Pay or Play Rules, Plus Other Hot Topics," Business Health Care Group of Southeast Wisconsin's Large Employer Group (March 27, 2013)
  • Presenter, "The Affordable Care Act: A Closer Look," TEC 19 (February 14, 2013)
  • Presenter, "What Health Care Reform Means for Employers," Business Health Care Group of Southeast Wisconsin (January 01, 2010)
  • Presenter, "What Health Care Reform Means for Employers," Milwaukee Bar Association (January 01, 2010)