Cynthia A Moore

Practice Areas

Focuses practice in the area of employee benefits, including counseling employers on compliance with the tax and ERISA aspects of welfare benefit plans, qualified retirement plans, non-qualified deferred compensation plans, equity plans and fringe benefit plans. She counsels employers on compliance with the Affordable Care Act and the myriad other laws affecting group health plans, including HIPAA and COBRA. She has extensive experience with designing deferred compensation plans and agreements to comply with Code Section 409A.

Professional Memberships

State Bar of Michigan – Taxation Section

Publications

Co-author, Tax Management Portfolio 394-5th, “Employee Fringe Benefits”; Co-Author, "ACA Report Update: Some Relief and Process Streamlining for Employers," Dickinson Wright HR Blog, April 2025; Co-Author, “Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups,” Journal of Health Care Compliance, October 2024; Author, "Why Establish a Fiduciary Committee for Welfare Benefit Plans?,” Dickinson Wright HR Blog, April 2024; Author, "10 Important Issues For Employers During the 2024 Open Enrollment Season," Dickinson Wright All Things HR blog, October 2023; Co-Author, "Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups," Dickinson Wright Health Law blog, October 2023; Author, "End of the Covid-19 Emergency - Impact on Employee Benefit Plans,” Dickinson Wright All Things HR Blog, April 2023; Author, "Reproductive Healthcare Issues for Employers Series, Part I: May Abortions be Reimbursed on a Tax-Free Basis from a Health Flexible Spending Account, a Health Reimbursement Arrangement, or a Health Spending Account?" Dickinson Wright All Things HR Blog, June 2022; Author, "2021 ACA Information Reporting Update: Extended "Furnishing" Deadline But No More "Good Faith" Relief," Dickinson Wright Industry Alert, December 2021; Author, "IRS Guidance on COBRA Subsidy, Part III: Claiming the Premium Assistance Credit," Dickinson Wright Client Alert, June 2021; Author, "IRS Guidance on COBRA Subsidy, Part II: Determining Assistance Eligible Individuals and Dealing with the Extended Election Period," Dickinson Wright Client Alert, May 2021; Author, "IRS Guidance on COBRA Subsidy, Part I: Involuntary Termination, Reduction in Hours, and Group Health Plans Covered by the Subsidy," Dickinson Wright Client Alert, May 2021; Author, “Administration of Group Life Insurance – Not So Easy?,” Dickinson Wright All Things HR Blog, May 2021; Author, "IRS Clarifies Treatment of Dependent Care Benefits," Dickinson Wright Client Alert, May 2021; Author, "Fee Disclosures Coming for Group Health Plans," Dickinson Wright Client Alert, April 2021; Author, "New COBRA Subsidy Available April 1, 2021," Dickinson Wright Client Alert, March 2021; Author, "Group Health Plan Transparency Disclosure Rules Finalized: What Plan Sponsors Should Know," Dickinson Wright Client Alert, March 2021; Author, "IRS Issues Guidance on the CAA Changes for Flexible Spending Accounts: Good News for Participants but Additional Administrative Challenges for Plan Sponsors," Dickinson Wright Client Alert, March 2021.

Education

Awards