Susan E. Stoffer

T: 404.322.6374
M: 770.633.7577
F: 404.322.6371
Atlantic Station
201 17th Street NW, Suite 1700
Atlanta, GA 30363

Sue Stoffer is a partner of Nelson Mullins Riley & Scarborough LLP’s Atlanta office practicing in executive compensation and employee benefits law. Sue has spent more than 25 years, including many years with a large international law firm based in New York, counseling clients on equity and non-equity incentive plans and complex retirement plan and health and welfare plan compliance issues. Sue also served as the in-house employee benefits counsel for Time Warner Inc., assisting the company with challenging merger and acquisition issues as they related to a multitude of compensation and benefits arrangements covering a wide-spectrum of employee classifications.


  • Experienced in executive compensation plan design and funding alternatives
  • Experienced in Section 409A compliance and corrections, including compensation and benefits aspects of employment agreements and severance arrangements
  • Counsels clients with respect to defined benefit and defined contribution plan design and complex testing issues, including qualified separate line of business testing
  • Experienced in welfare plan compliance, PPACA healthcare reform, HIPAA, COBRA, and retiree welfare arrangements
  • Counsels clients on benefits issues connected with PEOs and employee outsourcing arrangements 
  • Experience dealing with collectively bargained pension and healthcare issues, including negotiation of such matters
  • Counsels clients with respect to ERISA fiduciary issues, prohibited transactions, and ERISA disclosure compliance
  • Experience with implementing IRS and DOL voluntary compliance corrections for qualified retirement plans
  • Experienced in the executive compensation and employee benefits aspects of mergers and acquisitions

Previous Professional Experience

  • Previous work for another Atlanta law firm
  • Previous work at a large international firm headquartered in New York
  • Served as in-house employee benefits counsel for Time Warner Inc.

Professional Associations and Memberships

  • Labor and Employment Section, Employee Benefits Committee, American Bar Association
    • Co-Chair, Subcommittee on Plan Design, Qualification, and Administration (2003-2007)
    • Editor and Contributing Author, Employee Benefits Law
  • IRS Employee Plans Council (Alumnus, Gulf Coast Region)
  • Executive Resource Board, Lee Hecht Harrison
  • National Association of Stock Plan Professionals
  • Pension Editorial Advisory Board, Wolters Kluwer Law & Business — CCH and Aspen Publishers