• Print
  • |
  • |
  • PDF

Practice Teams

Contact Mia

3400 U.S. Bancorp Tower
111 S.W. Fifth Avenue
Portland, OR 97204
T: 503.205.2325

Mia Butzbaugh

Mia assists plan sponsors in complying with the new health care reform laws. She advises clients on plan design options, required coverage of adult children, grandfathered plan rules, restrictions on lifetime and annual limits, rescissions, notices, and requirements for collectively bargained plans, excepted benefits, and nonmajor medical plans.
Mia reviews and negotiates plan sponsors’ agreements with a variety of service providers, including with third-party administrators, custodians, trustees, investment managers, investment consultants, claims processors, and auditors. She counsels plan fiduciaries on liability caps imposed by service providers and on service provider disclosure requirements. Mia has prepared and reviewed requests for proposal for multiemployer trust funds and prepared the agreements with those service providers.
Mia advises plan sponsors on the law and tax issues associated with same- and opposite-sex domestic partner health coverage, including plan design, calculating imputed income for nondependents, and discrimination. Mia drafts plan language to provide for domestic partner health coverage, including to comply with municipal contracting requirements. She has also advised plan sponsors concerning the assignability of ERISA benefits for domestic partners.
Mia drafts representations and warranties concerning employee benefits for purchase and merger agreements. She assists clients in employee benefits due diligence, including communicating with the target to identify benefits plans, analyzing plan documents and administration, and evaluating the surviving company’s potential liability and postclosing obligations.
Mia counsels group health plans and sponsors on HIPAA privacy compliance. She has updated privacy policies and developed privacy breach notification procedures to comply with the HITECH Act. Mia prepares, reviews, and negotiates HIPAA business associate agreements.
Mia advises government and church employers about state law requirements for non-ERISA benefit plans, such as domestic partner benefits, fiduciary duties, and privacy rules. She advises small employers about state continuing health coverage requirements. Mia has also advised plan sponsors about ERISA preemption of state laws.
Mia has helped government and other tax-exempt employers with the self-correction of 403(b) plan failures under EPCRS. These failures included nonimplementation of employee elections and violation of the universal availability rule. These corrections enabled the plans to maintain their tax-favored status.
Mia advises plan administrators and sponsors on the qualification of domestic relations orders (“QDROs”) received by ERISA pension plans. Mia has prepared required QDRO procedures and sample QDROs, in turn reducing administrative and legal expenses when participants use the sample QDRO. Mia also advises plan administrators about how to respond to garnishments of and tax liens on participants’ benefits.
Mia drafts plan documents and SPDs for profit sharing plans, 401(k) plans, 403(b) plans, defined benefit plans, cafeteria plans, health flexible spending arrangements, DCAPs, severance plans, EAPs, and medical reimbursement plans. She monitors all law changes and keeps plan documents up to date. She drafts all types of notices to participants, including QDIA notices, COBRA notices, certificates of creditable coverage, Medicare Part D notices, and privacy notices.
Mia assists plan sponsors to ensure that their plans remain qualified under Code Section 401(a) or 403(b). She advises clients with respect to qualification requirements, including eligibility, distributions, and participant loans. Mia also counsels plan sponsors with respect to ERISA compliance, such as reporting and disclosure requirements, prohibited transaction rules, fiduciary duties, trust requirements, and fidelity bonding.