• vcard
  • Education
    • J.D., University of North Carolina, 2007, North Carolina Journal of Law and Technology, Executive Editor
    • M.A., University of Missouri-Kansas City, 2003
    • B.A., University of Missouri-Kansas City, 1996

Hannah DeLuca works with all types of employers, from government entities to large public companies and innovative start-ups. She enjoys guiding a variety of public and private entities, helping them become established and ensure compliance with relevant tax law.  Hannah walks with clients, navigating the complicated issues surrounding health plans, welfare, plans, the Employment Retirement Income Security Act (ERISA), Department of Labor laws for retirement plans, and executive compensation.

She advises clients on:

  • Employee benefit matters during mergers and acquisitions
  • Retirement plans including 403(b) plans, 457 plans, 401(k) plans, and ESOPs
  • Equity compensation arrangements, including stock options, stock appreciation rights, phantom stock agreements, and executive compensation plans
  • Employer-provided health coverage programs
  • Health care reform (Patient Protection and Affordable Care Act)
  • Employee Retirement Income Security Act (ERISA) benefits claims
  • Voluntary Correction Program, Internal Revenue Service, and Department Of Labor audits
  • Compensation and tax issues in employment and severance agreements
  • Obtained a summary judgment in favor of a health plan plaintiff in ERISA claim for benefit litigation.
  • Preparing IRS filings in connection with an Employee Stock Ownership Plan’s 409(p) violation and reduction of potential IRS penalties and taxes.
  • Establishing creative equity incentive plans for start-up and mid-sized employers.
  • Establishing incentive compensation plan for public company.
text icon Publications & Presentations
NCEO 2017 Employee Ownership Conference and Pre-Conference; Denver, CO
April 3, 2017
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Independent Contractor Classifications: Potential Employee Benefit Plan Liabilities for Employers Under the ACA, ERISA and Other Laws
Labor & Employment Benefits Conference; Denver, Colorado
September 28, 2016
text icon Publications & Presentations
September 1, 2015
eAlerts Alerts
June 5, 2015
eAlerts Alerts
May 21, 2015
eAlerts Alerts
November 21, 2014
text icon Publications & Presentations
August 27, 2014
eAlerts Alerts
May 20, 2014
text icon Publications & Presentations
Court Allows Suit for Fiduciary Breach by 401(k) Plan Participants
Benefit Compliance Advisor
Co-authored by Hannah DeLuca and Mary Samsa
June 2011
text icon Publications & Presentations
Implications of Grokster for Online Ticket Sale Companies: Why Online Ticket Resale Sites Should Be Held Liable For Violating State Scalping Laws
7 N.C.J.L. & Tech. 181
December 2005