Megan Mardy advises companies on a wide variety of health and welfare and retirement benefits issues. She has extensive experience with the Affordable Care Act, the Health Insurance Portability and Accountability Act (HIPAA), Consolidated Omnibus Budget Reconciliation Act (COBRA), the Internal Revenue Code and other federal laws affecting group health and retirement plans.
Megan has worked with employers and vendors to design, amend and administer a variety of health and welfare plans, including cafeteria, medical, prescription drug, wellness and disability plans, as well as health reimbursement arrangements and health savings accounts. She also has experience advising clients regarding fiduciary issues under the Employee Retirement Income Security Act (ERISA), employee benefits issues involved in corporate transactions, and the claims and appeals procedures under ERISA.
Megan has represented clients before the Internal Revenue Service and the Pension Benefit Guaranty Corporation. She has assisted clients with internal compliance reviews, voluntary correction filings under the Employee Plans Compliance Resolution System (EPCRS) and applications for determination letters on retirement plan termination and tax-qualification.
Advised clients on complex medical plan design projects to provide separate plan benefits for active and retiree populations, with focus on streamlining and simplifying plan documents and procedures
Developed model HIPAA privacy materials used by several clients
Provided advice regarding termination of retiree medical benefits, including technical analysis of the tax and legal implications of the termination and distribution of an over-funded welfare plan trust
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