Steve Jurmu has spent many years helping clients navigate the complex web of regulations relating to employee benefits for public and private employers. He works with clients to design benefit plans that comply with applicable rules and when questions are raised, he helps them to resolve disputes arising from IRS and U.S. Department of Labor audits and administrative proceedings.
He also advises clients regarding applicable fiduciary standards and related corporate governance considerations. In recognition of his work in this field, his peers have selected him for inclusion in Best Lawyers® in America and Michigan Super Lawyers.
Steve is admitted to practice in Michigan. In addition to his practice, he has served as the chair of a section subcommittee of the American Bar Association and the chair of the State Bar of Michigan Taxation Section. He is also a member of the American Bar Association and the Federalist Society.
Born in Escanaba, Michigan, Steve graduated summa cum laude from Michigan State University, majoring in economics. He then went on to receive his juris doctorate from the University of Michigan in 1975.
Honors & Recognitions
AV® Preeminent™ Martindale-Hubbell
Best Lawyers in America® 1987-2019 (Employee Benefits (ERISA) Law; Corporate Governance Law; Corporate Law)
Michigan Super Lawyers 2005-2015 (Employee Benefits/ERISA)
Memberships & Affiliations
- American Bar Association
- Tax Section Employee Benefits Committee Subcommittee on 403(b), 457 and Exempt Organization Problems, Past Chair
- Taxation Section
- State Bar of Michigan
- Taxation Section, Past Chair
- Ingham County Bar Association
- Employee Benefits Law:
- Advising clients regarding tax, labor law, and litigation matters relating to employee benefit plans
- Advising clients that are subject to ERISA, as well as clients such as state and local governments and qualifying church organizations that are exempt from ERISA
- Assisting with the design of benefit plans and drafting documents that implement each design, including employee disclosure materials
- Helping employers to ensure that their programs comply with changes in relevant tax and labor law, including ERISA and other laws
- Assisting employers with IRS and U.S. Department of Labor audits
- Negotiating closing agreements and private letter rulings with the Internal Revenue Service
- Advising clients in prohibited transaction and other special legal problems
- Advising employers regarding the corporate governance and fiduciary duty aspects of implementing and administering an employee benefit plan
- Counseling clients in the growing area of international employee benefit planning, including the taxation of employee benefits pursuant to tax treaties
- Federal Tax Law:
- Advising taxable and tax-exempt non-governmental employers and governmental employers regarding federal tax law implications of various kinds of deferred compensation and welfare benefit arrangements.
- Corporate Law:
- Advising clients regarding choice of entity, including entity issues relating to state nonprofit law and federal tax-exempt status, and related corporate governance issues.
- New Interim DOL Rule Regarding Electronic Disclosure Under Participant Fee Disclosure Regulations, Foster Swift Employment, Labor & Benefits Quarterly, Fall 2011
- IRS Guidance on Terminating 403(b) Plans, Foster Swift Employment, Labor & Benefits Quarterly, Spring 2011
- DOL Participant Disclosure Regulations, Foster Swift Employment, Labor & Benefits Quarterly, Winter 2010
- The Role of an ERISA Expense Account in Paying Plan Expenses, Foster Swift Employment, Labor & Benefits Quarterly, Fall 2010
News & Events
- 45 Foster Swift Attorneys Listed in Best Lawyers in America© 2019, August 15, 2018
- 46 Foster Swift Attorneys Named to 2018 Best Lawyers in America®, August 21, 2017
- 21 Foster Swift Attorneys named to 2015 Michigan Super Lawyers and Michigan Rising Stars, September 8, 2015
- 44 Foster Swift Attorneys Named to 2016 Best Lawyers in America® Roster, August 21, 2015
- 2014 Michigan Super Lawyers and Michigan Rising Stars, September 5, 2014
- 45 Foster Swift attorneys named to 2015 Best Lawyers in America® roster, August 19, 2014
- Thirty-one Foster Swift Attorneys included in Super Lawyers for 2013, September 6, 2013
University of Michigan Law School, J.D., 1975
Michigan State University, B.A., 1973, Economics, summa cum laude
Bar and Court Admissions
U.S. District Court for the Western District of Michigan
U.S. District Court for the Eastern District of Michigan