With respect to ERISA, Erin focuses on employee benefits, including qualified, nonqualified, and executive and deferred compensation and welfare benefit plans, as well as on regulatory compliance with the Internal Revenue Code, ERISA, the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health Insurance Portability and Accountability Act (HIPAA) and the Patient Protection and Affordable Care Act (PPACA). She also advises employers on the design, implementation and administration of tax-qualified and nonqualified retirement plans, and health and welfare benefit plans.

Erin regularly represents clients before the Internal Revenue Service and the Department of Labor in audit and correction matters and has successfully concluded over five large case audits by the IRS for both publicly traded and privately held plan sponsors auditing their health and welfare plan compliance. Erin is experienced in working with employers, vendors and health plans to design and implement a variety of health and welfare plans structures including medical, prescription drug, wellness programs, disability, mental health benefits, cafeteria plans health reimbursement arrangements and health savings accounts and consumer-directed health plans such. She also has experience in other welfare benefit programs including commuter benefit plans and paid time off banks. She also advises employers on issues raised in connection with corporate mergers, acquisitions and divestitures as they relate to the various benefit plans maintained by the affected corporate entity or entities.

Erin focuses her Employee Stock Ownership Plan (ESOP) practice on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies. She has been involved in hundreds of transactions, including leveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs using private equity. Erin also has extensive experience representing lenders in designing and negotiating credit facilities specifically tailored to the needs of ESOP-owned companies.

Erin writes and speaks frequently on ERISA and ESOP issues.

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• Advised Fortune 500 company in design and implementation of death benefit only plan including filing with the DOL for a private letter ruling for the transfer of underlying life insurance policy from qualified retirement plan to newly established death benefit only plan
• Advised Fortune a global manufacturing company on employee benefit matters related to initial entry into US operations and negotiation of all aspects of employee benefits including MEWAs and union governed health and welfare benefit plans
• Assisted a large regional health system in redesigning its health and welfare benefits offerings and negotiated all related vendor contracts and HIPAA business associate agreements
• Represents employer sponsors of group health plans in all facets of ACA compliance, including employer shared responsibility requirements, insurance market reforms, reporting and disclosure and ACA fees and taxes
• Counsels clients on benefit issues with respect to same-sex marriage, transgender benefits and surrogacy benefits

 ESOP Results

• Advises a $1 billion 81-100 group trust comprising of more than 240 401(k) plans on all matters of ERISA, Internal Revenue Code and securities law compliance
• Advised a global manufacturing company on employee benefit matters related to initial entry into US operations, the spin-off of the seller’s employee benefit plans and merger of six separate plans onto a single platform, including handling union issues and multi-employer plan liability and withdrawal
• Advised a privately held, multi-generational national manufacturing company on the sale by in excess of 50 shareholders to an ESOP
• Advised an ESOP-owned $100 million company on the sale to a private equity fund

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• D Magazine
• The Texas Lawyer
• The Legal 500 US 2019
• Chambers USA 2019

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Courts / Agencies
US Internal Revenue Service
US Department of Labor

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