Ms. Quintanar concentrates her practice primarily on compliance matters related to tax-qualified retirement plans, including the employee benefit aspects of mergers and acquisitions related to plan terminations, the resolution of plan defects, as well as prohibited transactions. Susan assists clients in the submission of applications for compliance statements under the IRS Voluntary Compliance Program, together with applications for determination letters, including those related to plan terminations. Susan also provides assistance in connection with plan investigations by the U.S. Department of Labor, along with submissions under its Voluntary Fiduciary Correction Program.