Lawyer Image

Susan D. McClay

1000 Jackson Street
Toledo, OH 43604


Anna Crissman

Susan has more than 40 years’ experience handling all aspects of employee benefits for employers ranging from single-employee companies to Fortune 500 companies. Determined to do her best for her clients, she has significant experience in the design, drafting, legal compliance, and administration of employee benefit plans, including ERISA and church plans. Susan is familiar with the intricacies involved in all types of employee benefit plans, and she also has the ability to find creative solutions to the problems and challenges her clients face in establishing and maintaining their plans. Susan strives to integrate client issues with applicable Treasury, Department of Labor (DOL) and Pension Benefit Guaranty Corporation (PBGC) regulations, both in connection with ongoing plan operation and when her client is involved in a merger and/or acquisition. She has also represented employees in planning their distributions from qualified plans.

Representative Matters

  • Worked with her clients through numerous plan restatements and amendments to maintain plan compliance with IRS requirements.
  • Assisted employers in correcting significant and insignificant operational failures, through both the IRS’s self-correction and voluntary compliance programs.
  • Assisted employers who have not timely filed required annual reports for their benefit plans navigate the DOL’s Delinquent Filer Voluntary Compliance Program.
  • Assisted employers in terminating their defined benefit plans through the IRS and the PBGC, including the process of obtaining and reviewing annuity bids.
  • Advised employers as to how certain plan provisions do (or do not) coordinate with their payroll and HR systems.


  • AV® Peer Review Rated by Martindale-Hubbell

Professional and Community Affiliations

  • Toledo Bar Association
  • Sue has served on various committees


Alternate biographies





  • J.D., University of Michigan, 1975
  • B.B.A., summa cum laude, Western Michigan University, 1972

Bar and Court Admissions

  • Ohio, 1976