Lynn Krisay Brehm

Member

Lynn represents a wide range of employers in all facets of the design, implementation, administration, and ongoing compliance of qualified retirement plans, health and welfare plans, and non-qualified executive retirement plans.

Employers rely on Lynn's depth of knowledge, responsiveness, and her dedication to making their jobs easier every day. She partners with employers in solving problems through understanding and applying the law to the unique aspects of their business and their employees. Lynn is committed to helping her clients use their employee benefits programs to drive the organization’s success. Because of her trustworthiness, reliability and strong commitment to her clients, Lynn builds long-term relationships with her clients – many of whom she has represented for most of her legal career.

Lynn’s vast experience with qualified retirement plans includes working with clients from design and implementation, such as reviewing trust agreements, negotiating third-party service provider agreements and preparing investment policies, to ongoing administration, such as implementing early retirement programs, assisting clients through IRS and DOL audits, providing insight on de-risking defined benefit pension plans, assisting with reduction in force programs, reviewing claims and appeals, reviewing qualified domestic relations orders, preparing reasonable cause statements to reduce IRS penalties for late filings and preparing submissions for correction under the IRS and DOL voluntary correction programs.

Lynn’s experience with health and welfare plans includes assisting clients through IRS and DOL audits, negotiating administrative-only agreements with third-party administrators, and assisting clients with health care reform compliance and COBRA and HIPAA portability issues. Lynn also has extensive knowledge and experience with navigating HIPAA privacy compliance.

In addition, Lynn counsels employers on nonqualified executive retirement plans including 457(b) plans and 457(f) plans. This experience also includes advising clients on compliance with Code Section 409A. 

Experience

News

More Than 200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch

August 22, 2022

210 Cozen O’Connor lawyers from 24 of the firm’s nationwide offices for inclusion in the 2023 edition of The Best Lawyers in America.

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 20, 2020

Best Lawyers selected 200 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2021 edition of The Best Lawyers in America© (Copyright 2020 by Woodward/White, Inc., of Aiken, SC).

138 Cozen O’Connor Attorneys Named to the Best Lawyers in America

August 28, 2019

Best Lawyers selected 138 Cozen O’Connor lawyers from 21 of the firm’s national offices for inclusion in the 2020 edition of The Best Lawyers in America.

Cozen O’Connor Welcomes Six More Attorneys from Buchanan Ingersoll & Rooney

May 17, 2017

Cozen O’Connor has announced the following attorneys have joined the firm: employee benefit/ERISA attorneys John H. Wilson, Lynn Brehm and Matthew Clyde, labor and employment attorney Brian A. Casal, and commercial litigators William J. Moorhead and Gabrielle Lee.

Publications

New HIPAA Privacy Regulations Strengthen Privacy for Reproductive Health Care [Alert]

September 16, 2024

Lynn Brehm and Jenna Schaffer discuss the changes that come in response to growing concerns about the confidentiality of reproductive health services following the Supreme Court’s Dobbs decision.

Secure Act 2.0 [Alert]

February 23, 2023

SECURE Act 2.0 is one of the most significant pieces of retirement plan legislation in recent memory and contains new rules impacting every kind of retirement plan.

Employee Benefits and Executive Compensation Provisions in the American Rescue Plan Act [Alert]

March 12, 2021

Robert Kaplan, Matt Clyde, and Lynn Brehm discuss the American Rescue Plan Act of 2021 and how it affects employee benefit plans and publicly traded companies’ tax deductions for executive compensation.

IRS Allows Greater Cafeteria Plan Flexibility During COVID-19 Crisis [Alert]

May 14, 2020

John Wilson, Jay Dorsch, Lynn Brehm, Robert Kaplan, and Matt Clyde discuss IRS Notice 2020-29 allowing employers to provide flexibility to employees to change their elections under cafeteria plans through December 31, 2020.

Education

  • Dickinson School of Law, J.D., cum laude, 2000
  • Messiah College, B.S., magna cum laude, 1997

Awards & Honors

Best Lawyers in America 2020-2023

Women in the Law Best Lawyers 2022

  • North Carolina
  • Pennsylvania

Leadership York County (SC) Class of 2017

Board Member and Coach, Girls on the Run Tri County SC, 2018-2023