Cindy S. Birley

Colorado

Davis Graham & Stubbs LLP
3400 Walnut Street
Suite 700
Denver, CO 80205

Tel: +1 303 892 7347

Email: cindy.birley@davisgraham.com
Web: www.davisgraham.com

Professional Biography

Cindy Birley is a partner at Davis Graham & Stubbs LLP with over 35 years of experience in the employee benefits and executive compensation field.

She has in-depth knowledge of the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). Cindy’s expertise includes performing comprehensive compliance audits and reviews, designing and drafting all types of qualified, non-qualified, and welfare plans, and consulting with respect to all aspects of retirement plan terminations, tax, and ERISA-related issues, and mergers and acquisitions. She has extensive corporate, public sector, tax-exempt, and church plan experience.

Representative Experience

  • Recognized, The Best Lawyers in America®, Employee Benefits (ERISA) Law, 2008-2024
  • Recognized, Chambers USA Guide, 2013-2025
    • “Leaders in Their Field,” 2016-2025
  • Rated, AV® Preeminent™ 5.0 out of 5 in Martindale-AVVO Lawyer Ratings
  • Received, Hammer Award in 2001 from Vice President Al Gore’s National Partnership for Reinventing Government

Professional Associations

  • American Bar Association; Colorado Bar Association; and Denver Bar Association
  • American Society of Pension Professionals & Actuaries
  • National Association of Public Pension Attorneys
  • Denver Chapter of the Western Pension & Benefits Conference

Davis Graham & Stubbs LLP employee benefits attorneys counsel clients about the best benefit practices for their organizations and provide expertise in all aspects of employee benefits law. In addition, our employee benefits attorneys continue to analyze local, state, and federal legislation and advise our many governmental clients regarding such legislation on an ongoing basis. The following is a description of the vast experience that we bring to our clients:

  • Provide practical advice regarding violations of the Internal Revenue Code and appropriate methods to correct these violations under the IRS Employee Plans Compliance Resolution System.
  • Handle IRS audits and negotiate closing agreements.
  • Perform comprehensive compliance audits and reviews.
  • Submit to, negotiate with, and obtain from the IRS numerous determination letters (where applicable) and private letter rulings.
  • Provide advice in connection with mergers, acquisitions, spin-offs, layoffs, and plant closings, including plan termination and withdrawal liability issues under ERISA Title IV and experience with the Pension Benefit Guaranty Corporation (PBGC).
  • Provide advice and coordinate with plan service providers regarding de-risking strategies for pension plans, including lump-sum payments and annuity purchases, consistent with settlor and fiduciary duties.
  • Provide employee benefits counsel to U.S. domestic companies that are wholly owned by or in a controlled group that includes foreign entities.
  • Consult with plan administrators on administration and plan interpretation issues.
  • Monitor state and federal legislation and advise clients of the impact of such legislation on their benefit plans.
  • Draft legislation to be incorporated into state statutes and local ordinances.
  • Design and draft money purchase pension plans, including 414(h) pick-up plans, 403(b) tax-sheltered annuity plans, defined benefit pension plans, including 414(h) pick-up plans, Deferred Retirement Option Plans (DROP Plans), 457 and other deferred compensation plans.

Davis Graham & Stubbs LLP enjoys a strong national reputation for its corporate finance, natural resources, and energy law practices, with a particular focus on securities and M&A transactions, complex commercial litigation, and regulatory guidance. For nearly a century, Davis Graham has ranked among the region’s most prominent law firms, consistently offering quality legal services to emerging and established businesses in the Rocky Mountain West.

A large number of the firm’s lawyers have extensive experience working with companies in the aviation, coal, coalbed methane, health care, hospitality, manufacturing, mining, oil and gas, pharmaceutical, renewable energy, telecommunications, and technology industries.

Many of our lawyers are recognized as leaders in their areas of expertise and nearly half of our partners have been acknowledged in Best Lawyers in America and have received the Martindale-Hubbell® AV® Preeminent peer review rating. Davis Graham ranks first in Colorado in the areas of corporate law and natural resources and environmental law. Davis Graham was also named among the “Best Law Firms” by publisher Woodward/White, Inc., receiving first-tier rankings in both Mining and Native American Law.

“Cindy Birley regularly advises clients, particularly educational establishments, on their retirement plans. She has expertise providing counsel on the creation and implementation of new 401(k) and 403(b) plans as well as general advisory support.”
Chambers & Partners