Ms. Lutgens has almost twenty-five years of wide-ranging experience in benefit and executive compensation matters, including advising on design, administrative and fiduciary issues under all types of qualified and non-qualified pension and profit sharing plans, ESOPs, welfare plans, executive compensation arrangements and equity plans, both in day-to-day business operations and in complex corporate transactions.

Ms. Lutgens has written and spoken on a variety of benefit topics, including the practical implications of section 409A for employment agreements and severance arrangements, plan loans, benefit issues in bankruptcy, section 401(k) compliance issues and issues in the acquisition of a business. She also taught the third year seminar on employee benefits at the University of Chicago Law School for many years before joining Kramer Levin Naftalis & Frankel LLP.

J.D., Harvard Law School, 1982
Ph.D., University of Toronto, 1979
M.A., University of Toronto, 1972
B.A., University of Toronto, 1971

New York, 2000
Illinois, 1988
Ohio (inactive), 1982

Teaching
University of Chicago Law School, Instructor of Law, 1992, 1994-1999

American Bar Association, Tax Section