April Fortner focuses her work on a variety of employee benefits matters. She partners with Polsinelli attorneys to design and implement qualified plans and provides counseling services that align legal strategies with clients’ business objectives.

Prior to practicing law, April worked as a paralegal on various employee plan matters that were subject to and exempt from ERISA, including public sector and corporate retirement plans, 125 plans, and health and welfare plans.

During law school, April was a Fellow for the Byron R. White Center for the Study of American Constitutional Law and for the Marshall Brennan Constitutional Literacy Project. April was also a student attorney in Colorado Law’s Appellate Practicum, where she successfully argued before the United States Court of Appeals for the Tenth Circuit that the district court’s order should be vacated.

Education

  • University of Colorado Law School (J.D., 2023)
    • Health Law and Policy Certificate
    • Civil Rights and Racial Justice Law Certificate
  • University of Maryland Global Campus (B.S., magna cum laude, 2015)
    • Legal Studies

Bar Admission

  • Colorado

Recognition

  • International Foundation of Employee Benefit Plans Certified Employee Benefits Specialist
Publications
All Publications
Preparing Tax-Exempt Organizations for the New Covered Employee Rules for the Expanded Code §4960 Excise Tax
Key Takeaways: The OBBBA significantly expanded Code §4960 for taxable years beginning after Dec. 31, 2025, broadening the scope of employees that tax-exempt organizations must evaluate for potential excise tax exposure. The definition of “covered employee” for tax-exempt organizations now covers any employee of a tax-exempt organization who receives remuneration exceeding $1 million or an excess parachute payment during the applicable taxable year — extending Code §4960 beyond the prior focus on an organization's five highest-compensated employees. Tax-exempt organizations should review compensation arrangements, deferred compensation plans and compliance processes before the new rules take effect, particularly where compensation may approach or exceed the $1 million threshold. The One Big Beautiful Bill Act (OBBBA) amended Code §4960, which imposes an excise tax on certain excess
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Trump Accounts – Jump-Starting the Next Generation
Key Takeaways: A new tax-favored savings vehicle for individuals under the age of 18 is now available. Employers wishing to offer this benefit must adopt the appropriate plan documents before making contributions to the accounts on behalf of their employees and/or their dependents. The One Big Beautiful Bill Act enacted Code §530A, which creates a tax-favored savings vehicle known as the “Trump Account.” The Internal Revenue Service (IRS) recently released Notice 2025-68, which provides some guidance with respect to Trump Accounts and announces their intent to issue regulations implementing Code §530A. The new rules apply to taxable years beginning after Dec. 31, 2025, with contributions permitted beginning July 4, 2026. What Is a Trump Account and Who is Eligible? A Trump Account is a savings
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