Malaika Caldwell is an associate in the Firm's Employee Benefits Group and concentrates her practice in both public and private sector employee benefits, with a primary focus on governmental retirement 457 and 403(b) plans, health systems on federal tax questions, compliance with federal law, fiduciary issues and plan design innovations. She also advises clients on all aspects of the Patient Protection and Affordable Care Act that affect employee benefit plans, including new coverage mandates and reporting requirements.
Malaika has considerable experience in governmental compliance programs with the Internal Revenue Services and Department of Labor compliance divisions, having served as an Investigator with the DOL's Employee Benefit Security Administration. She has broad experience researching group health and welfare plans, and she regularly works with clients on a broad range of benefit issues, such as plan formation, design, administration and compliance counsel. Malaika also has experience reviewing plans with compliance with both federal and state same-sex marriage decisions issued by the U.S. Supreme Court.
Malaika received her Bachelors of Science in human resources management from Elmhurst College, in Elmhurst, Ill., in 2007. She earned her juris doctor, from John Marshall Law School in 2011 and a Masters of Law with a concentration in employee benefits in 2012. At John Marshall Law School she served as staff editor for Review of Intellectual Property Law (RIPL) and senior editor for the Southern Region of the National Black Law Students Association Law Journal.
Malaika joined Ice Miller in 2013. She is admitted to practice in the State of Illinois and the State of Indiana, but is representing governmental entities and retirement plans across the country.
Ice Miller News
401(k) Fiduciary Duties: Continuum of Ambiguities, Illinois State Bar Association, 2009
Plan Fiduciaries Can Right Some Wrongs, TaxEB InBrief, 2012
11/03/2016 - Learn about Careers in Employee Benefits for The John Marshall Law School
03/18/2015 - An Insider's Perspective on the DOL Audit for LHD Benefits
06/04/2014 - Contractor vs. Employee: Avoiding Misclassifications and the Impact on Employee Benefits for Indianapolis Bar Association
10/05/16 - IPPFA 2016 Mid-American Pension Conference: IRS Compliance Updates