Mindi Johnson is the co- leader of the firm's business and tax practice group and previously chaired the firm's employee benefits team. She helps clients navigate challenges and solve problems by providing practical guidance that maintains legal compliance while achieving business goals. Specifically, the types of matters Mindi handles include:
Employee Benefits Law
- Advising taxable and tax-exempt non-governmental employers and governmental employers regarding federal and state deferred compensation and welfare benefits law, including matters related to tax qualification and fiduciary standards.
- Implementing strategic changes to qualified retirement plans (such as 401(k) Plans and ESOPs) and welfare benefits plans (such as group health plans, VEBAS, MEWAS, Cafeteria Plans and Group Benefit Plans).
- Facilitating employee benefit plan corrections to reduce penalties and legal exposure through formal governmental programs, such as the Internal Revenue Service (IRS) Voluntary Correction Program and U.S. Department of Labor (DOL) Voluntary Fiduciary Correction Program.
- Responding to the IRS and DOL audits and investigations of employee benefit plans.
- Providing legal compliance reviews and audits of corporate benefit packages.
- Assisting with benefit plan administration, including preparation of QDROs, distribution materials and nondiscrimination testing.
Health Care Law
- Advising health care providers on various legal issues, including fraud & abuse, regulatory, licensing, compliance, billing, Medicare/Medicaid and HIPAA.
- Assisting with health care facility mergers and acquisitions.
In addition to her practice, Mindi is very active in professional and community activities. She is a member of the Women Lawyers Association of Michigan and the Michigan Women's Tax Association and is the Vice President of Professionals of the Michigan Chapter of the ESOP Association.
Honors & Recognitions
Best Lawyers in America® 2021-2022 (Employee Benefits (ERISA) Law)
Michigan Lawyers Weekly Woman in the Law Honoree, 2018
Grand Rapids Area Chamber of Commerce ATHENA Young Professional Award Nominee, 2009
Michigan State Bar Foundation, Fellow
Memberships & Affiliations
- American Bar Association
- Section of Taxation
- Employee Benefits Committee
- Defined Contribution Plans, Subcommittee Co-Chair
- Section of Taxation
- State Bar of Michigan
- Taxation Section
- Former Council Member and Michigan Tax Lawyer Editor
- Business Law Section
- Taxation Section
Industry & Professional Associations:
- National Center for Employee Ownership (NCEO)
- The ESOP Association
- Michigan Chapter of the ESOP Association, Vice President - Professionals
- Women Lawyers Association of Michigan
- Michigan Women's Tax Association
- Calvin University Alumni Association
- Grandville Calvin Christian Schools, Board of Directors
- Girls on the Run of Kent and Muskegon Counties, Former Member of Board of Directors
- Gazelle Girls, Advisory Committee
Recent Blog Posts
BizTech Law Blog
- IRS Makes it Easier to Correct Certain Retirement Plan Compliance Issues
- 2021 Arrives with Additional Flexibility for Flexible Spending Accounts
- New Safe Harbor Announced for Electronic Disclosures Required by ERISA
Health Care Law Blog
- IRS Begins Enforcement of ACA Employer Mandate
- Obamacare Repeal and Replacement Plan- What does it mean for Employers?
- OCR Begins Phase 2 Audit Program of Covered Entities and Business Associates
- Affordable Care Act Reporting Deadlines Extended
- Government Intervenes in Affordable Care Act 60 day Rule Violation Allegation
Michigan Labor & Employment Law Blog
Tax Law Blog
- Missing and Nonresponsive Participants, Foster Swift Business & Tax Law News, June 7, 2021
- Recent IRS Guidance and Clarification for the COBRA Subsidy Imposed by ARPA, Foster Swift Business & Tax Law News, June 3, 2021
- Incentivizing Employees to Obtain COVID-19 Vaccines, Foster Swift Employee Benefits News, April 8, 2021
- Missing and Nonresponsive Participants, Foster Swift Employee Benefits News, April 8, 2021
- Employers Now Required to Fully Subsidize COBRA Coverage, Foster Swift Employee Benefits News, April 7, 2021
- Federal Agencies Clarify Extension of Welfare Benefit Plan Deadlines, Foster Swift Employee Benefits News, April 6, 2021
News & Events
- ESOPS: A Trending Business Succession Strategy, MICPA Learning Showcase, June 15, 2021
- Learn Employee Benefits Legal Trends and Policies in 2021, Foster Swift, April 27, 2021
- Round 2: Recent Changes to the Payroll Protection Program, Foster Swift, January 26, 2021
- Webinar: Planning to Ensure Full Forgiveness for Your PPP Loan, Foster Swift Collins & Smith, PC, May 7, 2020
- The Future of Benefits- The SECURE Act, American Bar Association: Mid-Year Meeting of Taxation Section, February 1, 2020
- ESOP Basics - Who, What, Where, When, How & Why?, 5TH Annual Great Lakes Regional ESOP Conference, October 17, 2019
- Foster Swift Attorneys Named to 2022 Best Lawyers in America©, August 19, 2021
- Learn Employee Benefits Legal Trends and Policies in 2021, Foster Swift Employee Benefits E-blast, April 19, 2021
- Firm Elects EC Members and Practice Leaders in 2021, February 17, 2021
- Johnson Presents on ESOPS as a Succession Strategy, September 22, 2020
- Foster Swift Attorneys Named to 2021 Best Lawyers in America©, August 20, 2020
- Foster Swift Announces Women in Leadership, Michigan Business Network, June 5, 2019
- Johnson Appointed as Business Practice Group Co-Leader, April 12, 2019
St. Louis University School of Law, J.D., 2004 cum laude
Calvin University, B.A., Communication, 2001
Bar and Court Admissions
U.S. District Court for the Western District of Michigan