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Timothy

Timothy J. Tornga

Of Counsel

Grand Rapids MI

Please feel free to contact this attorney's secretary, Penny

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Timothy J. Tornga received a bachelor of science degree from Calvin College, a bachelor of science degree in engineering from the University of Michigan and a law degree from the University of Michigan Law School. He practices in all areas of retirement and welfare benefit plans for government, not-for-profit and for-profit employers. Tim has extensive experience in health and welfare benefits, flexible benefits and fringe benefits for all employers and retirement plans and executive compensation for government, tax-exempt and for-profit employers. He has met a number of challenges for clients involving the integration of other employment laws with employee benefits laws, including Affordable Care Act (ACA), Family Medical Leave Act, Age Discrimination in Employment Act, veterans' rights legislation, Social Security, Medicare and other health care laws. Tim works closely with clients to structure benefit programs that meet their needs, including situations involving corporate transactions such as mergers, acquisitions and dispositions.

Best Lawyers Award Badge

Areas of Practice

Employee Benefits

Bar Admission

Michigan
Ohio

Education

University of Michigan Law School, J.D. Ann Arbor, Michigan

University of Michigan, B.S.E. Ann Arbor, Michigan

Calvin College, B.S. Grand Rapids, Michigan

Honors and Awards

Listed in The Best Lawyers in America and in Michigan Super Lawyers

Published Works

Do Volunteers Count as Employees Under the Affordable Care Act? It Depends on the Services They Provide and How the Treasury Will Define “Volunteer”
February 3, 2014

New Optional Changes to Cafeteria Plans
November 1, 2013

HRA and FSA Issues for 2014
October 30, 2013

ACA - What Must A Small Employer Do? - Part 1 - Issues Affecting Employers of All Sizes, Mika Meyers Business Counselor, February 6, 2013


Supreme Court Decision on Affordable Care Act (ACA) – Employer Responses, Mika Meyers Client Alert, July 9, 2012

Affordable Care Act (ACA) - Impact on Governmental Employers, Mika Meyers Local Government Law Bulletin, July 18, 2012  

New IRS Guidance on the $2,500 Limitation on Health FSA Plans, Mika Meyers Client Alert, June 5, 2012

IRS Form 8928 - The Health Care Form You Never Want to File, Mika Meyers Client Alert, February 10, 2012

Click here for additional articles by Tim Tornga

Professional Associations and Memberships

American Bar Association (Taxation and Employee Benefits Committee)
Member

State Bar of Michigan (Employee Benefits Committee)
Member

Ohio State Bar Association
Member

Grand Rapids Bar Association
Member

Grand Rapids Chamber of Commerce
Health Committee

Grand Rapids Alliance for Health
Member 

News

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