We understand how complicated it can be to design, document, administer and defend an employee benefits program that meets your business needs. Both public- and private-sector employers regularly depend on us to review and advise them about employee welfare benefit plans (including health, life, disability, cafeteria, and fringe benefit plans, health reimbursement arrangements, health savings accounts, flexible spending accounts and VEBA trusts), as well as retirement plans (including traditional and cash balance pension, profit-sharing, 401(k), stock bonus and tax-sheltered annuity plans), executive compensation programs, bonus and severance pay programs, fringe benefit plans and employment agreements.

We're here to help employers develop and implement effective and efficient ways to motivate and reward their employees while meeting their business goals, taking advantage of tax-saving opportunities and evaluating legal risks. We work cooperatively with our colleagues to give clients coordinated advice regarding labor, employment and litigation issues that affect employee benefit plans. Here are some of the ways we may be able to help you:

DOCUMENT REVIEW AND DRAFTING

• Retirement (pension, profit sharing, §401(k), §403(b), §457, supplemental pension, deferred compensation) plan documents
• Health, disability and cafeteria plan documents
• Consumer-driven health plan (HRA, HSA, FSA) documents
• Trust documents
• Plan summaries, disclosures, forms & notices
• Vendor contracts, insurance policies and service agreements
• Investment policies and procedures
• Employment agreements

REGULATORY ISSUES & GOVERNMENT AUDITS

• Internal Revenue Service audits and correction programs
• U.S. Department of Labor reporting, audits and correction programs
• U.S. Department of Health & Human Services enforcement of HIPAA privacy rules
• Oregon Insurance Division regulation of health plans
• Oregon Department of Revenue rules regarding state taxes and withholding on employee benefits
• Oregon Public Employees Retirement System, regarding public employers participating in public pension and deferred compensation programs

ADVISING PLAN SPONSORS, FIDUCIARIES AND SERVICE PROVIDERS

• Compliance with tax-qualification rules for pension, profit-sharing and stock bonus plans; correction options for qualification defects
• Compliance with rules governing nonqualified plans and correction options for operational and documentary noncompliance
• Reporting to plan participants and beneficiaries, disclosure to government agencies and proper plan administration
• Compliance with fiduciary rules and options for correcting errors
• Providing mandated benefits (including COBRA, MHPA, NMHPA, GINA and HIPAA)
• Issues relating to employer participation in multiemployer pension or health plans
• Initiating and responding to litigation affecting benefit plans, with participants, regulators or service providers