Overview
Mindi Johnson is the co- leader of the firm's business and tax practice group and previously chaired the firm's employee benefits team. She helps clients navigate challenges and solve problems by providing practical guidance that maintains legal compliance while achieving business goals. Specifically, the types of matters Mindi handles include:
Employee Benefits Law
- Advising taxable and tax-exempt non-governmental employers and governmental employers regarding federal and state deferred compensation and welfare benefits law, including matters related to tax qualification and fiduciary standards.
- Implementing strategic changes to qualified retirement plans (such as 401(k) Plans and ESOPs) and welfare benefits plans (such as group health plans, VEBAS, MEWAS, Cafeteria Plans and Group Benefit Plans).
- Facilitating employee benefit plan corrections to reduce penalties and legal exposure through formal governmental programs, such as the Internal Revenue Service (IRS) Voluntary Correction Program and U.S. Department of Labor (DOL) Voluntary Fiduciary Correction Program.
- Responding to the IRS and DOL audits and investigations of employee benefit plans.
- Providing legal compliance reviews and audits of corporate benefit packages.
- Assisting with benefit plan administration, including preparation of QDROs, distribution materials and nondiscrimination testing.
Health Care Law
- Advising health care providers on various legal issues, including fraud & abuse, regulatory, licensing, compliance, billing, Medicare/Medicaid and HIPAA.
- Assisting with health care facility mergers and acquisitions.
In addition to her practice, Mindi is very active in professional and community activities. She is a member of the Women Lawyers Association of Michigan and the Michigan Women's Tax Association and is the Vice President of Professionals of the Michigan Chapter of the ESOP Association.
Honors & Recognitions
Best Lawyers® in America - Employee Benefits (ERISA) Law, 2021-2025
Best Lawyers® in America - Business Organizations (including LLCs and Partnerships, 2025
Best Lawyers® in America - Tax Law, 2025
"Top Lawyer", Grand Rapids Magazine, 2023 in Employee Benefits Law
Michigan Lawyers Weekly Woman in the Law Honoree, 2018
Grand Rapids Area Chamber of Commerce ATHENA Young Professional Award Nominee, 2009
Michigan State Bar Foundation, Fellow
Affiliations
Memberships & Affiliations
Legal Affiliations:
- American Bar Association
- Section of Taxation
- Employee Benefits Committee
- Defined Contribution Plans, Subcommittee Co-Chair
- Section of Taxation
- State Bar of Michigan
- Taxation Section
- Former Council Member and Michigan Tax Lawyer Editor
- Business Law Section
- Taxation Section
Industry & Professional Associations:
- National Center for Employee Ownership (NCEO)
- The ESOP Association
- Michigan Chapter of the ESOP Association, Vice President - Professionals
- Women Lawyers Association of Michigan
- Michigan Women's Tax Association
- Calvin University Alumni Association
Community Activities:
- Grandville Calvin Christian Schools, Board of Directors
- Girls on the Run of Kent and Muskegon Counties, Former Member of Board of Directors
- Gazelle Girls, Advisory Committee
Communications
Recent Blog Posts
BizTech Law Blog
- IRS Announces 2025 Cost-of-Living Adjustments for Retirement Plans and for Health and Welfare Benefit Plans
- DOL Echoes Employee Benefits and Cybersecurity Best Practices
- Is it Time to Update and Restate Your Summary Plan Description?
- The Corporate Transparency Act and its Impact on ESOPs
- Executive Compensation and Negotiation Essentials for Women Leaders
- IRS Makes it Easier to Correct Certain Retirement Plan Compliance Issues
- 2021 Arrives with Additional Flexibility for Flexible Spending Accounts
- New Safe Harbor Announced for Electronic Disclosures Required by ERISA
Health Care Law Blog
Michigan Labor & Employment Law Blog
Publications
- What You Need to Know About SECURE 2.0, Foster Swift Business & Tax Law News, February 23, 2023
- Employee Benefits Considerations After Dobbs v. Jackson Women's Health Organization: Foster Swift Highlights Options Available to Employers, Foster Swift Employee Benefits Law E-blast, July 7, 2022
- Recent IRS Guidance and Clarification for the COBRA Subsidy Imposed by ARPA, Foster Swift Business & Tax Law News, June 3, 2021
- The Benefits of Adopting a Pre-Approved Plan, Foster Swift Business & Tax Law News E-blast, August 11, 2020
- New Safe Harbor Announced for Electronic Disclosures Required by ERISA, Foster Swift Legal Update E-blast, June 4, 2020
- Proposed IRS Regulations Clarify New Rules Relating to Hardship Distributions, Foster Swift Business & Tax Law News, November 20, 2018
News & Events
Speaking Engagements
- Back to School: Balancing Careers, Schedules and Divorce, Legal Strategies for Women Leaders, August 7, 2024
- Be Intentional About Your Repurchase Obligation, ESOP Association - Great Lakes Regional Conference, October 17, 2023
- Navigating the New Normal for ESOPs, ESOP Association- Michigan Chapter, April 11, 2023
- Be Intentional about your Repurchase Obligation, ESOP Association, October 19, 2022
- Learn Executive Compensation Options & Negotiation, Foster Swift Legal Strategies for Women Leaders, June 7, 2022
- Moving Forward: Succession Planning for Your Business, Michigan Movers Association, February 16, 2022
News
- Foster Swift Attorneys Named 2025 Best Lawyers in America, Best Lawyers in America, August 15, 2024
- Preparing Women Business Leaders for 2024 Legal Challenges, Meltwater Newswire, February 20, 2024
- Grand Rapids Attorneys Listed as 2023 Top Lawyers, Grand Rapids Magazine, November 8, 2023
- Foster Swift Attorneys Named 2024 Best Lawyers in America, Best Lawyers in America, August 17, 2023
- Foster Swift Attorneys Named 2023 Best Lawyers in America©, Best Lawyers in America, August 18, 2022
- National Employee Benefits Day Gains Traction as Employers Compete for Employees, Global Newswire, April 5, 2022
- New Virtual Program Addresses Legal Strategies for Women Business Leaders, Michigan Business Network, March 28, 2022
Media
Practice Areas
Education
St. Louis University School of Law, J.D., 2004 cum laude
Calvin University, B.A., Communication, 2001
Bar and Court Admissions
Michigan
U.S. District Court for the Western District of Michigan