Summer M. Blackburn has more than 14 years of experience in employee benefits, with experience in plan establishment including design, drafting, implementation, administration, and maintenance. She is also involved in the preparation of determination letter applications and the related communications with the Internal Revenue Service (IRS), ensuring that plans follow qualification and compliance guidelines. Summer has worked with plan sponsors in connection with qualified retirement and welfare plans, including single defined benefit, multiemployer defined benefit, cash balance, money purchase pension, profit sharing, employee stock ownership, and 401(k) plans.