Amy A. Ciepluch



Amy Ciepluch is a partner with Foley & Lardner LLP. She is a member of the firm's Employee Benefits & Executive Compensation Practice. 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 (2012–2021)


  • 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)


IRS and DOL Clarify Extended Deadlines for Benefit Plans and Encourage Employer Notices
02 March 2021
Coronavirus Resource Center:Back to Business
Year-End Budget Bill Provides Welcome Rules for Flexible Spending Accounts
28 December 2020
Coronavirus Resource Center:Back to Business
Get Ready Employer Health Plans – Vaccines are Coming!
16 December 2020
Coronavirus Resource Center:Back to Business
Post-COVID M&A Transactions Guidebook
08 October 2020
Coronavirus Resource Center:Back to Business