F: (304) 347-2196
J.D., cum laude, Harvard Law School (1983)
B.S., summa cum laude, University of Vermont (1978)
- Supreme Court of Appeals of West Virginia
Melody Simpson focuses her practice in the areas of employee benefits, executive compensation and ERISA, with particular emphasis on qualified retirement plans (including governmental plans) and executive compensation, including 409A non-qualified deferred compensation issues.
Melody represents both private and governmental employers and plan administrators, advising them on compliance issues related to their qualified retirement plans. Melody regularly assists clients with plan document review and analysis to ensure operational compliance, and prepares plan amendments to reflect updates in the law or client's desired changes. Melody has helped clients on numerous occasions with determination letter applications and voluntary correction filings with the Internal Revenue Service. She has counseled clients when their qualified plans have been selected for audit by the Internal Revenue Service, interfacing with the IRS Agent to negotiate and achieve audit closure.
A longtime volunteer and board member with Read Aloud West Virginia, Melody was named Chairman of the Board for the organization in 2018. She does a limited amount of non-profit/charities work, particularly with community foundations.
Met requirements of Certified Public Accountant, in 1984 (not currently certified)
- Named to The Best Lawyers in America ® (Employee Benefits ERISA Law; and Non-Profit / Charities Law), 2010-present
- Named Best Lawyers' Employee Benefits (ERISA) Law Lawyer of the Year for southern region of West Virginia, 2016
- Named Best Lawyers' Employee Benefits (ERISA) Law Lawyer of the Year for southern region of West Virginia, 2012
Articles & Alerts
- June 26, 2020
- March 31, 2020
- Proposed IRS Regulations Could Affect Federal Income Tax Deduction for Charitable Donations that Receive a State Income Tax CreditBenefits e-Alert, August 27, 2018
- Action Needed Before Year-End: Retirement and Executive Compensation Plans May Need Updates to Comply with New DOL Disability Claims ProceduresBenefits Alert, October 18, 2017
- Final Opportunity for Certain Individually Designed Retirement Plans to Obtain Favorable IRS Determination LetterEmployee Benefits AlertEmployee Benefits Alert, November 12, 2015
Views & Visions
- Read Aloud West Virginia (Volunteer Reader and Chairman of the Board)
- Westminster Foundation of West Virginia (Former Board Member)
- Presbytery of West Virginia (Member of the Missions Committee)