Employee Benefits

Businesses, trusts, institutions, and individuals seek Miller Nash’s counsel on employee benefits matters. Our attorneys help clients in all aspects of benefits work and represent them before the Internal Revenue Service, the U.S. Department of Labor, the Pension Benefit Guaranty Corporation, and other federal agencies. Our employee benefits attorneys work closely with other attorneys in the firm on related business, real estate, and litigation needs. We work on all types of welfare and deferred compensation plans–those that cover thousands of employees and those that cover a few. Our work includes:

• Advising plan sponsors on plan design and maintenance issues
• Preparing or revising plans and trust agreements
• Monitoring law changes and lobbying on proposed changes
• Amending plans to comply with law changes
• Applying to the IRS for tax qualification letters, private letter rulings, and the correction of compliance problems
• Writing summary plan description booklets and keeping them current
• Preparing and revising benefit forms
• Advising about and assisting with reporting and disclosure compliance
• Advising on and handling benefit claims and appeals
• Providing legal counsel at trustee and administrative committee meetings and preparing or reviewing minutes
• Preparing or reviewing administrative service agreements and other service provider contracts
• Assisting in the selection of investment advisers and monitors and reviewing those agreements
• Reviewing insurance contracts
• Providing counsel on complex employee benefit issues
• Commenting on and restructuring employee benefit plans in business transactions
• Litigation counseling and handling on investment portfolio management, benefits consequences in business transactions, health plan subrogation claims, health and welfare and pension benefit claims, and multiple-employer pension plans withdrawal liability

Practice Area Leader(s)
Julia A. DeWitt

06/24/10 - Health Care Reform: Provisions Affecting Employers in 2014 and Beyond

04/28/10 - Health Care Reform: Provisions Affecting Employers Now and Through 2013

03/10/10 - DOL Issues Model Employer CHIP Notice

09/16/09 - Eligible Rollover Distribution Notice Issued

09/16/09 - IRS Issues New Guidance on Contributing Unused Leave to Profit-Sharing Plans

09/16/09 - Immediate Action Needed to Comply With New HIPAA Breach Notification Requirements

04/13/09 - Additional Guidance Regarding COBRA Premium Subsidy

03/05/09 - The Children's Health Insurance Program Reauthorization Act of 2009: New Requirements for Group Health Plans

02/20/09 - Changes to COBRA Continuation Coverage Made by the American Recovery and Reinvestment Act of 2009

10/16/08 - Heroes Earnings Assistance and Relief Tax Act of 2008 - Retirement Plan Provisions

10/16/08 - Heroes Earnings Assistance and Relief Tax Act of 2008 - Qualified Reservist Distributions From Health Flexible Spending Accounts

10/16/08 - New Mandatory Reporting for Group Health Plans

11/14/07 - Nonqualified Deferred Compensation Arrangements—Explanation of Internal Revenue Code Section 409A

11/14/07 - 409A Compliance Deadlines

11/14/07 - Deadline for 90-24 Exchanges

11/14/07 - Qualified Default Investment Alternatives

08/15/07 - Deferred Compensation and Severance Plans of Tax-Exempt and Governmental Employers: Proposed IRS Guidance Under IRC Section 457(f)

08/14/07 - Legislative Changes Affecting Only Public Employers

08/09/07 - Oregon Court of Appeals Holds Payments to Corporate Directors Are Subject to Unemployment Insurance Taxes

08/02/07 - Ineligible Employee Granted FMLA Benefits After Employer Incorporated FMLA Into Its Personnel Policies

01/25/07 - Pension Protection Act Update

01/25/07 - Pension Protection Act of 2006: Participants’ Right to Divest Their Accounts of Employer Securities

01/25/07 - Health Savings Accounts: Basic Rules and a Few Changes

11/02/06 - Pension Protection Act of 2006: Summary of Distribution Rules

11/02/06 - Pension Protection Act of 2006: Summary of Changes Affecting Plan Fiduciaries

08/25/06 - Pension Protection Act of 2006: Nonqualified Deferred Compensation Benefits—Funding Restrictions

08/25/06 - Pension Protection Act of 2006: Summary of Automatic Enrollment Provisions Under 401(k), 403(b), and Governmental 457(b) Plans

08/25/06 - Pension Protection Act of 2006: Summary of Miscellaneous Pension Provisions

08/25/06 - Final Uniformed Services Employment and Reemployment Rights Act (“USERRA”) Regulations

08/25/06 - Medicare Part D Disclosure Notices

03/08/06 - Medicare Part D: Disclosing Creditable Coverage Status to CMS

03/08/06 - Employee Benefits Reminders - Spring 2006

10/19/05 - IRS Issues Proposed Regulations for Nonqualified Deferred Compensation Plans

10/19/05 - Age Discrimination and Retiree Medical Benefits

09/07/05 - The Good, the Bad, and the Ugly of the Final HIPAA Portability Regulations

09/06/05 - Employee Benefits Reminders - Fall 2005

09/06/05 - New Prescription Drug Benefit Rules Under Medicare Part D

07/01/05 - New Grace Period for Cafeteria Plans

07/01/05 - Designated Roth Contributions to 401(k) and 403(b) Plans

07/01/05 - Final 401(k) Regulations

07/01/05 - Employee Benefits Reminders - Summer 2005

03/01/04 - Supreme Court To Hear Arguments That Might Affect Cost of Group Health Plans

08/11/10 - Health Care Reform: Immediate Impact and Big Picture for Employers

Other Practice Areas