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Emily E. Friedman
Partner / AtlantaEmily E. Friedman is a Partner in the Executive Compensation and Employee Benefits Practice of Smith, Gambrell & Russell, LLP.
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Full Bio
With over 18 years of experience, Ms. Friedman specializes in ERISA Litigation and Litigation Avoidance, ERISA Compliance, and Employment Counseling and Litigation. She represents plans, plan sponsors (the employer or business), and plan fiduciaries. She has litigated cases ranging from single benefit claims to complex class action lawsuits. Her practice is wide-ranging, including working with qualified retirement plans, retiree medical plans, health and welfare plans, non-qualified plans, executive arrangements and contracts, and compensation and bonus plans.
Ms. Friedman has significant experience litigating ERISA matters and providing advice to employers, ERISA benefit plans, and ERISA fiduciaries to ensure compliance with ERISA regulations. Ms. Friedman’s ERISA practice includes defending ERISA plans, plan sponsors, and plan fiduciaries in ERISA actions. These include class actions involving benefit claims, breach of fiduciary duty claims, prohibited transaction claims, claims alleging ERISA disclosure violations, claims brought by out-of-network and other healthcare providers, claims alleging discrimination and interference with ERISA rights, and coordination of benefits and subrogation issues.
Ms. Friedman also pursues litigation on behalf of ERISA plans and fiduciaries seeking to recoup benefit overpayments or benefits wrongfully paid on account of fraud or theft of plan assets. She counsels ERISA plan fiduciaries to ensure compliance with ERISA disclosure obligations and the proper adjudication of benefit claims, including severance, health and welfare, and pension benefit claims.
Ms. Friedman also assists her clients in formulating and revising benefit plans and plan designs to mitigate litigation risks and position her clients for the best possible business results. She has conducted numerous training sessions for plan fiduciaries and assists them in discharging their ongoing obligations under ERISA. Ms. Friedman counsels benefit plans and plan fiduciaries subject to DOL audits and investigations, and helps negotiate settlements.
In addition to her ERISA practice, Ms. Friedman has extensive experience in labor & employment law. In her labor and employment practice, she provides advice and counsel to employers on all workplace matters, including best practices in connection with leave administration and designing and implementing leave programs and policies to ensure compliance with the complex federal and state leave law landscape. Ms. Friedman also regularly counsels employers on compliance with employment laws such as Title VII, ADEA, ADA and the WARN Act, and best practices for dealing with internal and administrative investigations, employee separation and discipline, restrictive covenants, and discrimination issues.
Ms. Friedman helps clients in formulating and revising employment policies, employee handbooks and workplace codes of conduct, preparing employee communications and templates to be used in connection with leave administration, and drafting and negotiating separation agreements, employment agreements, and offer letters.
She also has experience litigating federal and state employment law actions. For example, she defends employers in federal court in actions involving FMLA, ADA and discrimination claims, and in administrative proceedings involving issues such as discrimination, sexual harassment, wage violations and practices, and compliance with state labor laws. She also regularly litigates employment disputes in state court, including claims involving trade secrets, defamation, wrongful termination, restrictive covenants, breach of contract, and malicious prosecution.
Ms. Friedman received her J.D. degree, cum laude, from American University, Washington College of Law. During law school she was a note and comment editor for the Administrative Law Review.
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Representative Experience
- Defending a regional healthcare system in a putative class action brought pursuant to ERISA. Plaintiffs allege ERISA fiduciary breaches and prohibited transactions arising out of the plan’s alleged underperforming and expensive investment options, as well as payment of alleged excessive fees to plan service providers. Successfully obtained the dismissal of two out of the four claims pleaded at the motion to dismiss stage.
- Represented the employer/sponsor of an ERISA defined benefit pension plan. The plaintiff sought enhanced retirement benefits as a result of alleged misrepresentations and other contractual promises made by a former employer. Successfully obtained the dismissal of the entire lawsuit on summary judgment.
- Responsible for all benefits-related litigation in the United States for the past 10 years for a national publicly traded company with 280,000 U.S. employees providing healthcare at 2,000 sites in the U.S.
- Handles all aspects of ERISA litigation for privately-held international IT and manufacturing firm with approximately 25,000 employees in North America. This includes litigation involving all of the company’s employee benefit plans and their respective plan fiduciaries, and disputes concerning the company’s retirement plans, severance plans, and health and welfare plans.
- Obtained the successful dismissal of an ERISA lawsuit filed against a client, following multiple iterations of a complaint, alleging claims for ERISA breach of fiduciary duty, claims for benefits due under the plan, and equitable estoppel in connection with a series of labor-related contracts. Obtained the dismissal of a putative class action brought by retirees against the company’s pension plan. The complaint alleged, among other things, misrepresentations made by plan fiduciaries to retirees regarding enhanced retirement benefits.
- Defended a client in a litigation involving Medicare Secondary Payer Act claims and ERISA fiduciary breach claims for consequential harm claimed to be the result of lack of treatment as well as claims for recoupment of incurred expenses. Successfully obtained the transfer of the case to the proper venue and subsequently obtained a complete dismissal of all claims asserted against the client.
- Successfully defended against and negotiated settlements of ERISA actions involving disputed behavioral health claims on behalf of many clients.
- Successfully negotiated a favorable settlement for the client and avoided costly and protracted litigation in connection with a multiple plaintiff dispute involving survivor benefits under an ERISA-governed pension benefit plan.
- Successfully defended a client in a retirement benefits dispute arising out of a collective bargaining agreement entered into in connection with a corporate transaction. The case involved ERISA claims as well as claims under the Labor Management Relations Act (LMRA). Successfully obtained the dismissal of plaintiffs’ ERISA claims on a motion to dismiss filed early in the case. Following discovery, negotiated plaintiffs’ voluntary dismissal of the remaining LMRA claim, without any agreement to pay the disputed benefits or provide any other forms of relief.
- Represented leading global manufacturer client in action by plaintiff alleging entitlement to disputed retirement benefits. Successfully removed lawsuit to federal court and, following removal, filed a motion to dismiss the entire action on various grounds, including preemption under ERISA and failure to exhaust required administrative remedies. Secured plaintiff’s voluntary dismissal of the entire case. As a result, saved the client the costs associated with discovery (including expert discovery on damages) and additional dispositive motion practice.
- Successfully defended a client against claims by a former employee who left to work for a competitor. The former employee asserted an ERISA claim for benefits allegedly due under a deferred compensation plan and also asserted various state law claims. The Court granted motion to dismiss and dismissed all claims against the client.
- Filed a successful interpleader action on behalf of a client and its 401(k) plan to avoid completing claims over disputed survivor benefits payable under the plan. The defendants counterclaimed against the client for ERISA fiduciary breaches. Obtained the complete dismissal of all counterclaims asserted against the client at the motion to dismiss stage. Later in the litigation, defeated the counterclaimants’ motion for attorney’s fees.
- Obtained the complete dismissal of an ERISA lawsuit filed against a client arising out of disputed medical benefits that the plaintiff-hospital alleged were due and owing in connection with services provided to a dependent under the client’s health plan. The plaintiff filed multiple amended complaints and the Court granted motions to dismiss each time, ultimately resulting in the complete dismissal of all claims against the employer client on ERISA preemption grounds and for lack of standing.
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Bar Admissions
Georgia
New York
United States District Court, Northern District of Georgia
United States District Court, Middle District of Georgia
United States District Court, Eastern District of Arkansas
United States District Court, Western District of Arkansas
United States District Court, Northern District of Ohio
United States District Court, Southern District of Texas
United States District Court, Southern District of New York
Georgia Supreme Court
New York Supreme Court -
Education
Undergraduate- Vassar College
Law School- American University Washington College of Law
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Memberships
American Bar Association Labor & Employment Section
State Bar of Georgia, Employee Benefits Section (Board Member) -
Recognitions
The Best Lawyers in America®, Atlanta, Employee Benefits (ERISA) Law (2026) -
SGR Publications
- Eleventh Circuit Upholds Health Plan Coverage Exclusion For Gender Affirming Care
- Amendments to California’s Private Attorneys General Act
- FTC Rule Banning Most Non-Competes Would Outlaw Forfeiture Provisions
- DOL Issues Final Rule Increasing Salary Thresholds for Overtime Exemptions
- EEOC Issues Final Rule Implementing the Pregnant Workers Fairness Act
- “Equivalent Benefits” Requirements for Illinois Staffing Employees Temporarily Enjoined
- ‘Tis the Season: Annual Party Pooper’s Guide to the Holidays
- NLRB Final Joint Employer Rule Expands Joint Employment Under the NLRA
- Michigan’s Governor Signs Legislation Repealing Right-To-Work Law
- NLRB Issues Guidance in Response to Inquiries Involving Non-Disparagement and Confidentiality Provisions in Severance Agreements
- New Group Health Plan Annual Attestation Requirement
- U.S. Supreme Court Rules Supervisor Earning More Than $200,000 A Year Was Entitled To Overtime Compensation
- Court of Appeals Blocks California’s Ban On Employment Arbitration Agreements
- Employers Must Carefully Draft Severance Agreements After NLRB Deems Non-Disclosure and Non-Disparagement Provisions Violate The National Labor Relations Act
- COVID-19 Deadline Extensions and Coverage Mandates for Benefit Plans Scheduled to End
- SECURE 2.0 – What Retirement Plan Sponsors Need to Know Now
- Annual Party Poopers’ Guide to the Holidays: The Office Holiday Party is Back and So Are We
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2023
- New York City’s Wage Transparency Law Goes Into Effect on November 1, 2022
- Illinois Expands Unpaid Bereavement Leave
- Employer Liability in Interfering with FMLA Rights
- July 1, 2022 Deadline for Chicago Employers to Update Sexual Harassment Policies and Display New Poster
- EEOC Issues Artificial Intelligence Guidance
- Meal and Rest Period Premium are “Wages” that Must be Reported on Wage Statements, and Paid Timely
- Congress Amends Federal Arbitration Act with Respect to Arbitrability of Claims of Sexual Assault and Sexual Harassment
- New York City to Require Bias Audits of Automated Employment Tools
- New York City to Require Employers to List Salary Ranges in Job Postings
- California Reinstitutes Paid COVID Leave
- Supreme Court Blocks OSHA “Vaccine-Or-Test” Rule for U.S. Workers
- Department of Labor Final Rule for Tipped Employees
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2022
- U.S. Department of Labor Issues Emergency Rule on COVID-19 Vaccinations and Testing for Medium and Large Employers
- California Senate Bill 331 – “Silenced No More Act”
- Texas Expands Protections Against Sexual Harassment
- North Carolina Amends Wage Notification Obligations for Employers
- California Meal, Rest, and Recovery Period Penalties Include More Than Just Regular Hourly Wage
- President Biden Signs Executive Order to Promote Competition in the American Economy
- California Falls into Line on Workplace COVID-19 Restrictions
- Illinois Passes Sweeping Non-Compete and Non-Solicitation Changes
- Judge Dismisses Texas Lawsuit on Vaccine Mandate
- Updated EEOC Guidance and New COVID-19 Litigation
- New York Passes New Workplace Safety Requirements
- Expansion of New Jersey WARN Act Draws Near
- Santa Clara County, California, Issues New COVID Safety Order Requiring that Governmental Entities and Businesses Ascertain the Vaccination Status of Their Personnel
- OSHA Directs Employers to Follow CDC Mask Guidance
- Virginia Passes Overtime Wage Act
- California Expands COVID-19 Supplement Paid Sick Leave
- American Rescue Plan Act of 2021 Expands Voluntary Families First Coronavirus Response Act Leave
- EBSA Tolls Deadlines For Certain Benefit Plans and Participants
- Updates to the Minimum Wage Rate and Tip-Credit Regulations: For The New York Restaurant and Hospitality Industry
- D.C. Passes Ban on Non-Compete Agreements Amendment Act of 2020
- The PRO Act Would Change Labor Laws for Non-Union and Unionized Employers
- DOL Issues Opinion Letter Regarding Staffing Firms and FLSA Exemption for Retail or Service Establishments
- OSHA Releases Updated COVID-19 Guidance
- EEOC Offers New Resources for Employers
- DOL Issues New Policy on FMLA Leave and Notice Requirements and New Rule on Worker Classifications
- Department of Labor Issues Two New Opinion Letters Regarding Travel Time and Overtime Payments
- Employers Grapple with Recent Ban-the-Box Legislation
- Department of Labor Issues New Rule on Tip Regulations
- EEOC Issues Guidance on COVID-19 Vaccination
- Employer Considerations for COVID-19 Vaccinations
- Annual Party Poopers’ Guide to the Holidays: Pandemic Edition
- ICE Extends WFH Remote Form I-9 Verification to December 31, 2020
- New York Court Rules that OSHA’s Primary Jurisdiction Over Worker Health and Safety Blocks Nuisance Claim for COVID Related Matters
- California Voters Approve Enhanced Data Privacy Rights
- The U.S. Department of Labor (“DOL”) Issues Two Opinion Letters
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2021
- California Enacts New Pay Data Collections and Reporting Requirements
- California Law Updates
- IRS Issues Limited 401(k) Safe Harbor Plan Relief for COVID-19
- Investments in Environmental, Social and Governance (ESG) Funds – The DOL Tightens the Fiduciary Standards
- IRS Issues Guidance on CARES Act Retirement Plan Relief
- Department of Labor Provides Guidance on Offering Private Equity Investments in Defined Contribution Plans
- IRS Temporarily Authorizes Spousal Consents for Retirement Plan Elections to be Notarized or Witnessed Electronically
- The Supreme Court Rules that Participants Cannot Sue Over Mismanagement of Defined Benefit Plan Asset Investments
- California Dramatically Expands Eligibility for Workers’ Compensation Benefits for Employees Diagnosed with COVID-19
- Welfare Plan Sponsors May Allow Certain Cafeteria Plan Election Changes Due to COVID-19 Pandemic
- Returning to Work During the COVID-19 Pandemic: Are You Ready?
- EEOC Announces Delay of EEO Data Collections Due to COVID-19
- What Employers Need to Know About Face Coverings
- Agencies Extend Benefit Plan Deadlines for Plan Sponsors and Participants Due to COVID-19 Pandemic
- Getting Back to Work in Uncertain Times – Guidelines for Employers
- New Jersey Amends State WARN Act and Family Leave Act
- Staffing Agency Not Liable for Conduct Beyond Its Control
- Expansion of Unemployment Insurance Under the CARES Act
- Reductions in Force? Beware of Partial Termination
- How the CARES Act Impacts Employer-Sponsored Group Health Plans
- Retirement Plan Relief in the CARES Act
- Families First Coronavirus Response Act Notice
- IRS Clarifies Impact of Postponed Tax Deadline on Retirement Plans, IRAs and HSAs
- Employer Protection of Personal Health Information Related to COVID-19 Pandemic
- Families First Coronavirus Response Act – New Federal Paid Leave and Other Requirements Impacting Employers
- New York Passes Legislation Requiring Paid and Unpaid Sick Leave to Employees Subject to Government-Ordered Quarantine or Isolation Due to COVID-19
- The Coronavirus is Giving Employers a Headache! You Have Questions. We Have Answers.
- COVID-19 Testing Mandate Passed by the House, Now Moves to the Senate with Trump’s Support
- High Deductible Health Plans May Waive Cost-Sharing for Coronavirus Testing and Treatment
- Congress Permanently Repeals ACA Taxes and Passes SECURE Act
- Fifth Circuit Rules the ACA’s Individual Mandate Unconstitutional, Asks Lower Court to Decide on the Rest
- IRS Extends Form 1095-C Distribution Deadline Once Again
- Federal Privacy Rules Require Amendment to Benefit Plan Service Agreements
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2020
- Department of Labor Proposes New Rules for Electronic Retirement Plan Disclosures
- Final Regulations Update 401(k) Hardship Withdrawal Rules
- ERISA Litigation Basics
- New Access to Multiple Employer Retirement Plans and Potential New Protections for Participating Employers
- IRS Allows High Deductible Health Plans to Provide Pre-Deductible Benefits for Chronic Care Management
- Executive Order on Health Care Transparency May Impact Employer Sponsored Group Health Plans
- Final Regulations Allow Employers to Reimburse Premiums for Individual Medical Insurance
- SECURE Act – House Overwhelmingly Passes Retirement Reform Bill
- New Self-Correction Opportunities for Retirement Plan Loans and Other Errors
- Association Health Plan Rules Struck Down
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