Kristine’s practice focuses on health and welfare plan compliance. She advises clients on all aspects of ERISA and Internal Revenue Code compliance as it relates to health and welfare plans, as well as drafting and amending plan documents, and reviewing and negotiating plan service provider agreements. She counsels clients of all sizes—public and private—on compliance with the Affordable Care Act, COBRA, HIPAA privacy and security, Code nondiscrimination rules, wellness programs, fiduciary compliance, reporting and disclosure requirements, Code Section 125 cafeteria plans, health savings accounts (HSAs), and other fringe benefits. She assists employers with IRS reporting requirements on Forms 1094-C/1095-C and related penalties, and she routinely assists clients in responding to proposed IRS Employer Shared Responsibility Payments. Kristine also has substantial experience advising employers on health and welfare plan diligence and integration in mergers and acquisitions and corporate restructurings, as well as with multiple employer welfare arrangements (MEWAs), controlled group analyses, association health plans, and the ERISA and tax issues arising from alternative plan funding strategies, including voluntary employees’ beneficiary associations (VEBAs). Kristine is also a regular speaker and author on health and welfare plan topics.