Debra J. Linder

Debra is a seasoned benefits lawyer advising clients on design, implementation and compliance matters relating to pensions, 401(k), ESOPs, health and welfare, fringe benefit and executive compensation programs.

Debra’s practice involves a full range of employee benefit programs, including defined benefit pension, cash balance, profit sharing, 401(k) and employee stock ownership (ESOP) plans; health, flexible benefits and other welfare benefit plans; stock-based compensation and equity-incentive plans; and non-qualified deferred and other executive compensation programs. She advises public, closely held and tax-exempt employers in a variety of industries on plan design, administration and compliance issues, helping them find a solution that best fits their business needs.

She speaks frequently at client seminars and joint seminars with other professional groups about benefit-related topics, including non-qualified deferred compensation and recent developments in retirement and health plans. In the past, she was an Adjunct Faculty at the University of St. Thomas, teaching courses in the administration of retirement and welfare benefit plans. She is a member and Past President of the Employee Benefits Council of the Minnesota State Bar Association.

• Advised professional group on the design and implementation of a cash balance plan to provide additional retirement savings for owners.
• Regularly conduct benefits due diligence and assist with benefits transition issues on numerous corporate transactions.
• Routinely advise on 409A, 280G, 162(m) and tax issues in employment and executive compensation matters.
• Member of team representing clients on complex ESOP transactions, providing for business succession and promoting employee ownership.
• Assist numerous clients with ongoing compliance matters, including regulatory audits and filings under voluntary correction programs.

Education

• University of Iowa College of Law, M.A., J.D., 1990, high distinction
• University of Iowa, B.B.A., Accounting, 1986, highest distinction

Admissions

• Minnesota, 1990
• Iowa, 1990
• North Dakota, 2012

• Lawyer of the Year in Minneapolis for Employee Benefits (ERISA) Law, Best Lawyers, 2025
• Best Lawyers in America, Employee Benefits (ERISA) Law, 2014-2025
• North Star Lawyer, Minnesota State Bar Association, 2017
• Martindale-Hubbell, AV® Peer Review Rated
• Order of the Coif
• CPA certified, 1987

Professional Activities

• Iowa State Bar Association
• Minnesota State Bar Association, Tax and Employee Benefits Sections
• Hennepin County Bar Association
• Minnesota State Bar Association, Member and Past President of Employee Benefits Council
• American Institute of CPAs
• Minnesota Society of CPAs
• National Association for Stock Plan Professionals
• The ESOP Association
• National Center for Employee Ownership
• Minnesota Center for Employee Ownership, Strategic Advisory Committee
• Advisory Council, PACER Center