Claire P. Rowland

About Claire P. Rowland

Claire P. Rowland is an attorney who focuses on ERISA, Employee Benefits, Executive Compensation, M&A and litigation matters. Claire has worked in the employee benefits field since 1997, first as a third party administrator and credentialed member of the American Society of Pension Professionals and Actuaries (ASPPA​), and now as an employee benefits attorney.Claire\'s background as a Qualified Pension Administrator (QPA​) and Qualified 401(k) Administrator (QKA) provides her with unique insight into the practical administrative and operational issues facing plan sponsors and the interaction of these issues with statutory and regulatory requirements applicable to qualified and nonqualified plans.Claire counsels employers on design, drafting, compliance, and fiduciary issues for all plan types, including 401(k), 403(b), 457(b)/(f), defined benefit, cash balance, ESOP, multiple employer and multiemployer plans. Claire also advises regarding ACA, HIPAA, COBRA, SFHCAO, SFHCSO, and employee welfare benefit plan matters.Working with boards of directors, committees, and HR/payroll personnel, Claire advises on compliance with ERISA, Internal Revenue Code, Treasury and Department of Labor (DOL) regulations and other guidance regarding retirement, executive compensation, and other benefit plans.In M&A transactions, Claire conducts due diligence reviews, devises benefit transition strategies, and advises on pre- and post-transaction compliance issues, plan mergers and spin-offs.Claire assists employers with plan qualification and correcting compliance failures pursuant to IRS and DOL requirements. Claire advises on fiduciary roles/duties and corporate governance best practices. She defends employers in IRS and DOL audits and enforcement actions, and helps correct 409A failures in executive compensation and nonqualified deferred compensation plans.Claire regularly speaks and publishes regarding employee benefit plan-related topics affecting plan sponsors and industry service providers. She is most inspired by the ultimate goal of employer-sponsored retirement plans – helping workers save for retirement – and is a staunch advocate of employer retirement plans, regularly volunteering as a member of ASPPA to speak to Congressional legislators regarding federal tax law, proposed legislation, and retirement plan policy.Claire is admitted to practice in California, Colorado, and Washington.

Experience

1. Partner

   Morgan, Lewis & Bockius LLP

   Oct 2025 — Present · Seattle, WA, US

Education

• University of Denver - Sturm College of Law

  Juris Doctor (J.D.), Law

  2006 — 2009

• University of Maryland

  B.A., American History (Cum Laude)

Skills

• Employment Law
• Cobra
• Due Diligence
• Profit Sharing
• Leadership
• Legal Research
• Deferred Compensation
• Compensation & Benefits
• Public Speaking
• 403 B
• Employee Benefits
• 457 Plans
• Human Resources
• Conference Speaking
• Microsoft Word
• Legal Writing
• Non-Qualified Deferred Compensation
• Erisa
• 409a
• Mergers & Acquisitions
• Employee Benefits Design
• Microsoft Powerpoint
• Qualified Retirement Plans
• Microsoft Access
• Employee Stock Ownership Plan (Esop)
• Payroll Taxes
• Defined Benefit
• Executive Compensation Planning
• Management
• 401(K) Retirement Savings Plans
• Benefits Administration
• Internal Revenue Code
• Tax
• Retirement Planning
• Pensions
• Executive Pay
• Microsoft Excel