Health and Welfare
With emphasis on health care reform and HIPAA/HITECH, Lisa concentrates her practice in health and welfare benefit plan administration and compliance. Along with HIPAA compliance and training, Lisa regularly assists group health plans and physicians, as well as various business associates, including law firms, with state medical record or other state or federal privacy law compliance.
Lisa has drafted and reviewed plans, amendments and associated documents for all types of employee welfare benefit plans (i.e., health plans, including consumer driven health plans, fringe benefit arrangements, VEBAs, and MEWAs), and assisted MEWAs with state insurance law compliance where such laws are not preempted by ERISA.
Lisa has researched and advised clients on health care issues, ERISA obligations, employment tax issues, and Internal Revenue Code (with emphasis on Section 105(h)), HIPAA/HITECH, ERISA, COBRA, FMLA, and USERRA compliance requirements relevant to health and welfare benefit plans and fringe benefit arrangements and regularly drafted and reviewed participant communications. When preparing for Department of Labor plan audits, Lisa has worked with the Internal Revenue Service, Department of Labor, and Health and Human Services to resolve issues.
Retirement and Executive Compensation
With an emphasis on Internal Revenue Code Sections 409A, 162(m) and 280G, Lisa drafts and reviews executive employment, severance, change of control, and top-hat plans. She has drafted and reviewed plans, amendments and associated documents for all types of employee benefit plans (i.e., defined contribution plans, non-qualified deferred compensation plans, stock option arrangements, as well as other incentive compensation and equity arrangements). Lisa prepares voluntary correction filings and self-correction documentation.
Mergers and Acquisitions
Lisa drafts and reviews transaction document language related to employee benefit plans and employee compensation/benefits post-closing, and participates in negotiation of same with the opposing party’s counsel. She regularly conducted due diligence with respect to all benefit plans and advises clients as to plan issues, corrections, terminations, mergers, COBRA obligations and executive compensation matters in connection with the applicable transactions.
Clients also involve Lisa in federal and state payroll tax reporting and corrections, and state and local tax matters.