American Benefit Evaluators, LLC
The experience you need when dealing with QDROs
© American Benefit Evaluators, LLC - 2011
Mike Luis
Mike is an attorney, and assists attorney clients in drafting QDROs and understanding the key plan provisions that must be addressed when drafting an Order. Mike’s significant experience in the administration of QDROs helps corporate clients draft QDRO procedures as well as model orders.

Prior to joining the firm in 2002 he was Senior Council - Tax for American Electric Power Service Corporation from 1986 to 2002. Mike's responsibilities while at AEP included reviewing domestic relations orders to ensure they met the requirements for qualification. In addition, he provided legal advice to a multi-disciplined team assigned with the task of converting a final average pay plan to a cash balance plan, conducting due diligence review of pension and welfare plans of potential acquisition targets, advising management of benefit issues associated with acquisitions and joint ventures and identifying and communicating to management the income tax consequences of various funding vehicles for non-qualified deferred compensation plans.

Professional Licenses and Associations
Admitted to the practice of law in Ohio
Ohio State Bar Association
Columbus Bar Association

Education
J.D., College of Law, University of Cincinnati
B.S.B.A., Xavier University, Major in Accounting