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Susan Bahme Blumenfeld
Alternate image for Susan Bahme Blumenfeld

Susan Bahme Blumenfeld

Partner

sblumenfeld@wwdlaw.com
215.656.3611

Philadelphia

1845 Walnut Street, 24th Floor Philadelphia, PA 19103

  • 17 Willig, Williams & Davidson Attorneys Named Among 2025 ‘Best Lawyers in America,’ Deborah Willig and Irwin Aronson Named ‘Lawyer of the Year’
  • 16 Willig, Williams & Davidson Attorneys Named Among 2024 ‘Best Lawyers in America’
  • 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
  • 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
  • Willig, Williams & Davidson Lawyers Named Among 2020 ‘Best Lawyers in America’
  • 15 Willig, Williams & Davidson Attorneys Named Among 2019 ‘Best Lawyers in America’
  • Willig, Williams & Davidson Lawyer Joins Support Center for Child Advocates Board of Directors
  • 14 Willig, Williams & Davidson Attorneys Named Among 2018 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named Among 2017 ‘Best Lawyers in America’
  • IRS Extends Deadlines for ACA Reporting
  • 12 Willig, Williams & Davidson Attorneys Named to 2016 ‘Best Lawyers in America’
  • Employers and Unions Must Prepare for ‘Cadillac Tax’
  • 17 Willig, Williams & Davidson Attorneys Named Among 2025 ‘Best Lawyers in America,’ Deborah Willig and Irwin Aronson Named ‘Lawyer of the Year’
  • 16 Willig, Williams & Davidson Attorneys Named Among 2024 ‘Best Lawyers in America’
  • 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
  • ARPA: Subsidized COBRA Coverage and Extensions of ERISA Deadlines
  • What Does the ‘No Surprises Act’ Mean for Patients?
  • 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
  • What Are My Rights to Get Health Care from the Affordable Care Act Marketplace if I Lose My Health Care Coverage from My Job?
  • Do Multiemployer Health and Welfare Funds Have to Provide Paid Sick Leave and Paid Family Leave Under the FFCRA to Their Participants?
  • Health Benefits and the Families First Coronavirus Response Act
  • Willig, Williams & Davidson Lawyers Named Among 2020 ‘Best Lawyers in America’
  • 15 Willig, Williams & Davidson Attorneys Named Among 2019 ‘Best Lawyers in America’
  • Willig, Williams & Davidson Lawyer Joins Support Center for Child Advocates Board of Directors
  • 14 Willig, Williams & Davidson Attorneys Named Among 2018 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named Among 2017 ‘Best Lawyers in America’
  • IRS Extends Deadlines for ACA Reporting
  • 12 Willig, Williams & Davidson Attorneys Named to 2016 ‘Best Lawyers in America’
  • Employers and Unions Must Prepare for ‘Cadillac Tax’

Susan Blumenfeld regularly applies her body of knowledge in counseling public and private-sector single and multi-employer pension and welfare funds on critically important benefits and tax issues, a complex area of the law for which she is recognized by her peers. She advises plan administrators and trustees on the day-to-day administration and operation of pension and welfare funds, including the requirements imposed on employee benefit plans by the Internal Revenue Code and ERISA as well as other federal and state laws, helping clients make sure they remain in compliance as they work to protect their members. Susan works with welfare funds regarding operational, design and administrative issues relating to claims procedures and appeals, subrogation policies and compliance with COBRA, HIPAA and the Affordable Care Act (ACA) among other issues.

Susan also advises clients regarding the design, implementation and administration of cafeteria plans, flexible spending account plans and health reimbursement arrangements. She represents clients in connection with audits by the Department of Labor and submissions to the Internal Revenue Service. Her work extends to guidance regarding pension plans, including 401(k) plans, on design, compliance and administration issues.

Susan counsels clients regarding their fiduciary responsibilities and represents them in negotiations with providers to the employee benefit funds, including prescription benefit managers, disease management services providers, investment consultants and others. She also represents her employee benefit fund clients in litigation regarding delinquent employer contributions.

WHAT INSPIRES ME ABOUT MY WORK

“My motivation comes from knowing that what I do is important to our clients. They want the same basic things we all do: a living wage, job security, a safe working environment, good health benefits, enough money to give their children a head start in life and a secure pension. By representing health and pension trust funds, I’m working every day to help our clients achieve their goals.”

AWAY FROM WORK

“When not working, I enjoy spending time with my family, traveling, skiing, biking, cooking, curling up with a good book and walking my dog!”

  • Health Benefits and the Families First Coronavirus Response Act
  • 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
  • What Are My Rights to Get Health Care from the Affordable Care Act Marketplace if I Lose My Health Care Coverage from My Job?
  • Do Multiemployer Health and Welfare Funds Have to Provide Paid Sick Leave and Paid Family Leave Under the FFCRA to Their Participants?
  • What Does the ‘No Surprises Act’ Mean for Patients?
  • ARPA: Subsidized COBRA Coverage and Extensions of ERISA Deadlines
  • 15 Willig, Williams & Davidson Attorneys Named Among 2019 ‘Best Lawyers in America’
  • 14 Willig, Williams & Davidson Attorneys Named Among 2018 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named Among 2017 ‘Best Lawyers in America’
  • 12 Willig, Williams & Davidson Attorneys Named to 2016 ‘Best Lawyers in America’
  • Willig, Williams & Davidson Lawyer Joins Support Center for Child Advocates Board of Directors
  • Employers and Unions Must Prepare for ‘Cadillac Tax’
  • IRS Extends Deadlines for ACA Reporting
  • Willig, Williams & Davidson Lawyers Named Among 2020 ‘Best Lawyers in America’
  • 13 Willig, Williams & Davidson Attorneys Named Among 2022 ‘Best Lawyers in America,’ Two Named ‘Lawyers of the Year’ in Employee Benefits, Union Law
  • 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
  • 16 Willig, Williams & Davidson Attorneys Named Among 2024 ‘Best Lawyers in America’
  • 17 Willig, Williams & Davidson Attorneys Named Among 2025 ‘Best Lawyers in America,’ Deborah Willig and Irwin Aronson Named ‘Lawyer of the Year’
  • Articles + News Coverage

Education

  • University of Pennsylvania Law School (J.D., 1987)
  • Northwestern University (B.A., 1983)
    • Phi Beta Kappa

Honors and Awards

  • The Best Lawyers in America©, 2016 - present
  • Distinguished Advocate, Support Center for Child Advocates, 2008

Associations

Professional

  • Philadelphia Bar Association, 1987 to present

Community

  • Support Center for Child Advocates, Volunteer Attorney, 1988 to Present
  • Support Center for Child Advocates, Board Member, 2018 to Present

Admissions

Bar Admissions

  • Pennsylvania, 1987

Court Admissions

  • U.S. District Court for the, Eastern District of, Pennsylvania, 1987
  • U.S. Court of Appeals for the, Third, Circuit, 1987

Employment

  • Willig, Williams & Davidson, Partner, 2005-Present
  • Willig, Williams & Davidson, Associate, 1996-2004
  • Freedman & Associates, Associate, 1993-1996
  • Pepper Hamilton, Associate, 1987-1993
  • Pepper Hamilton, Summer Associate, 1986
  • Philadelphia
  • Harrisburg
  • Haddonfield
  • Chicago
  • 215.656.3600
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