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Deborah M. Lerner
Alternate image for Deborah M. Lerner

Deborah M. Lerner

Retired Partner

dlerner@wwdlaw.com
215.656.3615

Philadelphia

1845 Walnut Street, 24th Floor Philadelphia, PA 19103

  • 16 Willig, Williams & Davidson Attorneys Named Among 2024 ‘Best Lawyers in America’
  • 18 Willig, Williams & Davidson Attorneys Named 2023 PA Super Lawyers & Rising Stars
  • 14 Willig, Williams & Davidson Attorneys Named Among 2023 ‘Best Lawyers in America,’ Amy Rosenberger Named ‘Lawyer of the Year’ in Philadelphia in Labor Law for Unions
  • 13 Willig, Williams & Davidson Attorneys Named Among 2022 ‘Best Lawyers in America,’ Two Named ‘Lawyers of the Year’ in Employee Benefits, Union Law
  • 17 Willig, Williams & Davidson Attorneys Named 2021 PA Super Lawyers, Managing Partner Named Among Top Attorneys in State
  • 5 Willig, Williams & Davidson Attorneys Selected as 2021 ‘Women Leaders In The Law’
  • 15 Willig, Williams & Davidson Attorneys Named Among 2021 ‘Best Lawyers in America,’ Nancy B.G. Lassen Named ‘Lawyer of the Year’ in Philadelphia Labor Law
  • 16 Willig, Williams & Davidson Attorneys Named 2020 PA Super Lawyers and Rising Stars
  • Willig, Williams & Davidson Lawyers Named Among 2020 ‘Best Lawyers in America’
  • 14 Willig, Williams & Davidson Attorneys Named 2019 PA Super Lawyers and Rising Stars
  • 15 Willig, Williams & Davidson Attorneys Named Among 2019 ‘Best Lawyers in America’
  • 14 Willig, Williams & Davidson Attorneys Named 2018 PA Super Lawyers and Rising Stars
  • 12 Willig, Williams & Davidson Attorneys Named Among 2017 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named 2016 PA Super Lawyers and Rising Stars
  • 12 Willig, Williams & Davidson Attorneys Named to 2016 ‘Best Lawyers in America’
  • 11 Willig, Williams & Davidson Attorneys Named 2015 PA Super Lawyers and Rising Stars
  • 16 Willig, Williams & Davidson Attorneys Named Among 2024 ‘Best Lawyers in America’
  • 18 Willig, Williams & Davidson Attorneys Named 2023 PA Super Lawyers & Rising Stars
  • 14 Willig, Williams & Davidson Attorneys Named Among 2023 ‘Best Lawyers in America,’ Amy Rosenberger Named ‘Lawyer of the Year’ in Philadelphia in Labor Law for Unions
  • 13 Willig, Williams & Davidson Attorneys Named Among 2022 ‘Best Lawyers in America,’ Two Named ‘Lawyers of the Year’ in Employee Benefits, Union Law
  • 17 Willig, Williams & Davidson Attorneys Named 2021 PA Super Lawyers, Managing Partner Named Among Top Attorneys in State
  • 5 Willig, Williams & Davidson Attorneys Selected as 2021 ‘Women Leaders In The Law’
  • 15 Willig, Williams & Davidson Attorneys Named Among 2021 ‘Best Lawyers in America,’ Nancy B.G. Lassen Named ‘Lawyer of the Year’ in Philadelphia Labor Law
  • 16 Willig, Williams & Davidson Attorneys Named 2020 PA Super Lawyers and Rising Stars
  • Willig, Williams & Davidson Lawyers Named Among 2020 ‘Best Lawyers in America’
  • 14 Willig, Williams & Davidson Attorneys Named 2019 PA Super Lawyers and Rising Stars
  • 15 Willig, Williams & Davidson Attorneys Named Among 2019 ‘Best Lawyers in America’
  • 14 Willig, Williams & Davidson Attorneys Named 2018 PA Super Lawyers and Rising Stars
  • 12 Willig, Williams & Davidson Attorneys Named Among 2017 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named 2016 PA Super Lawyers and Rising Stars
  • 12 Willig, Williams & Davidson Attorneys Named to 2016 ‘Best Lawyers in America’
  • 11 Willig, Williams & Davidson Attorneys Named 2015 PA Super Lawyers and Rising Stars

Deborah Lerner has more than 30 years of experience in employee benefits law. She counsels and represents numerous public and private-sector single and multiemployer funds on a broad range of benefit issues, including tax issues in employee benefits law. She additionally advises individuals regarding employment, pension and benefit issues.

Deborah also serves as an adjunct professor at Temple University Beasley School of Law, where she teaches courses in the school’s graduate program. She is a member of the editorial board of the Journal of Taxation of Exempt Organizations. Deborah has presented for groups such as the American Bar Association, the Conference of Consulting Actuaries, the Pennsylvania Bar Institute and the International Foundation of Employee Benefit Plans.

WHAT INSPIRES ME ABOUT MY WORK

"As a lawyer who represents fiduciaries of pension and profit sharing plans, I spend time ensuring that they understand their duties, the primary one of which is to act in the best interests of the plan participants and beneficiaries. By performing my job, I am able to assist my clients as well as the workers in the plans for whom retirement benefits will be essential. I especially love to help clients get what they’re entitled to."

AWAY FROM WORK

"“I love teaching and have enjoyed being able to work pro bono for those who otherwise might not have gotten help.”

  • Assisted Trustees in developing policy and procedures to locate missing participants to whom benefits
    are owed.
  • Developed a Request for Proposal for Administrative Services for several clients who needed to change administrators. The Proposal ensured that clients look at all aspects of necessary services, review current practices of proposed administrators, contact current and prior clients to learn more
    detailed information about the potential administrators, ensure that the administrator is bonded and has adequate insurance and otherwise is capable of performing at a necessary level.
  • Provide introductory information for new Trustees of benefit plans so that they understand their legal obligations in performing their duties.
  • Articles + News Coverage

Education

  • Villanova University (L.L.M. Graduate Tax Program, 1986)
  • Villanova University School of Law (J.D., 1977)
  • Bryn Mawr College (B.A., cum laude, 1973)

Honors and Awards

  • The Best Lawyers in America©, 2006 - present
  • Best Lawyers’ Lawyer of the Year in Philadelphia in Employee Benefits (ERISA) law, 2022
  • Fellow, American College of Employee Benefits Counsel, 2007 - present
  • Pennsylvania Super Lawyers (Thomson Reuters), 2004 –2016, 2018 - present
  • Top Rated Lawyer, American Lawyer Media and Martindale-Hubbell™, 2013

Associations

Professional

  • Adjunct Professor of Law, Temple University, Beasley School of Law, 1999 to 2016
  • Member, Board of Advisors of Taxation of Exempts
  • American Bar Association, 1977 to Present; Member, Labor Law and Employment Section; Member, Employee Benefits Committee; Co-Chair, Employee Benefits Committee, 2001 – Present
  • International Foundation of Employee Benefit Plans, 1994 to Present

Admissions

Bar Admissions

  • Pennsylvania, 1977

Court Admissions

  • U.S. District Court for the, Eastern District of, Pennsylvania, 1977
  • United, States, Tax Court, 1986

Employment

  • Willig, Williams & Davidson, Partner, 1994-Present
  • Temple University Beasley School of Law, Adjunct Professor, 1999-Present
  • The Benefits Department, Partner, 1993-1994
  • Klett, Lieber, Rooney & Schorling, Of Counsel, 1993-1994
  • Pepper, Hamilton & Scheetz, Senior Associate, 1986-1993
  • Joymar Corp., Vice President, 1982-1986
  • Abrahams & Lowenstein, Associate, 1978-1986
  • City of Philadelphia, Assistant City Solicitor, 1977-1978
  • Philadelphia
  • Harrisburg
  • Haddonfield
  • Chicago
  • 215.656.3600
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