DIANE L. CUSHING is an associate attorney with Ekman, Bohrer & Thulin, P.S. where her practice involves counseling and litigating on behalf of plan sponsors, trustees and other fiduciaries of benefit plans, and institutional service providers in employee benefit and related tax matters and trust fund collections. She assists clients with plan administration, design and compliance issues regarding ERISA, the Internal Revenue Code, the Public Health Services Act and other applicable state and federal laws. She received an LLM in Taxation from the University of Washington School of Law in 2007 and her J.D. degree from the Northwestern School of Law at Lewis and Clark College in Portland, Oregon. She is licensed to practice law in the state of Washington and before the Federal District Courts in Washington and Colorado and the 6th and 9th Circuit Courts of Appeals.