Timothy J. Tornga received a bachelor of science degree from Calvin College, a bachelor of science degree in engineering from the University of Michigan and a law degree from the University of Michigan Law School. He practices in all areas of retirement and welfare benefit plans for government, not-for-profit and for-profit employers. Tim has extensive experience in health and welfare benefits, flexible benefits and fringe benefits for all employers and retirement plans and executive compensation for government, tax-exempt and for-profit employers. He has met a number of challenges for clients involving the integration of other employment laws with employee benefits laws, including Family Medical Leave Act, Age Discrimination in Employment Act, veterans' rights legislation, Social Security, Medicare and other health care laws. Tim works closely with clients to structure benefit programs that meet their needs, including situations involving corporate transactions such as mergers, acquisitions and dispositions.