Amy A. Ciepluch


Amy Ciepluch works closely with employers on the design, drafting, and ongoing legal compliance of their retirement plans, including defined benefit pension, cash balance, and 401(k) plans, as well as their health and welfare programs. She is a partner and chair of the firm’s Employee Benefits & Executive Compensation Practice and Co-Chair of the Tax, Benefits & Estate Planning Practice Group.

Representative Experience

  • Working with a publicly traded manufacturing company to successfully implement a defined benefit pension plan in-service distribution option in less than six months’ time.
  • Serving as project manager and legal counsel with respect to a large compliance review for a defined benefit pension plan that included review of documents and administrative procedures and testing of all types of plan transactions and calculations against those documents and procedures.
  • Assisting with plan design and plan drafting for a 401(k) plan student loan match program.
  • Advising self-funded medical plan sponsors on a myriad of compliance issues, including compliance with the Affordable Care Act, No Surprises Act and Price Transparency requirements, and assisting those plan sponsors in working with their third-party administrators to ensure compliance.
  • 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.

Awards and Recognition

  • Selected by her peers for inclusion in The Best Lawyers in America® in the field of Employee Benefits (ERISA) Law (2012–2024)


  • Member, The State Bar of Wisconsin
  • Member, The Milwaukee Bar Association
21 September 2023 Deals and Wins

Foley Advises Knowles Corporation in Acquisition of Cornell Dubilier

Foley & Lardner LLP served as legal adviser to Knowles Corporation, a leading global supplier of high performance components and solutions, including ceramic capacitors and radio frequency filters, advanced medtech microphones, balanced armature speakers, and audio solutions, in entering a definitive agreement to acquire Cornell Dubilier.
20 September 2023 Article

Diving Into SECURE 2.0: New DOL Lost and Found, Updates to EPCRS, and Delayed Implementation of Roth Catch-up Requirement

This month, we discuss changes to government programs, including a new Department of Labor (DOL) lost and found registrar and updates to the Internal Revenue Service’s Employee Plans Compliance Resolution System (EPCRS), as well as the delayed implementation of the Roth Catch-up Requirement.
23 August 2023 Events

Top Ten Legal and Industry Developments Impacting Health & Welfare Benefits That You Should Know

This webinar will tackle several burning questions from plan sponsors and plan service providers about the recent legal responsibilities imposed on health plans.
17 August 2023 Honors and Awards

Foley Attorneys Recognized in 2024 Best Lawyers in America

Foley & Lardner LLP proudly announced today that 236 of the firm’s attorneys across 20 U.S. offices have received recognition in the 2024 edition of The Best Lawyers in America©.
19 April 2023 Newsletters

IRS Clarifies Ability to Reimburse Certain Programs Under HSAs, FSAs and HRAs

On March 17, 2023, the Internal Revenue Service (IRS) released updated guidance on whether certain costs related to substance abuse programs, exercise programs, wellness and general health qualify as medical expenses under Section 213 of the Internal Revenue Code (Code) such that they qualify for reimbursement under a health savings account (HSA), health care flexible spending account (FSA) or a health reimbursement arrangement (HRA) (each, an Account Based Plan).
15 February 2023 Article

COVID-19 Public Health Emergency Ending May 11, 2023: Actions You Should Consider for Your Employee Benefit Plans

On January 30th, President Biden announced his intention to end both the COVID-19 national emergency and the COVID-19 public health emergency effective May 11, 2023.