Health & Welfare Plans – Ms. Dreiss regularly advises employers on plan design, administration, operation of health and welfare plans (such as, medical, dental, wellness, life, disability, FSA, HRA and HSA). She has drafted plan documents, summary plan descriptions, open enrollment materials and a variety of other employee communications. She counsels clients with respect to all employer responsibilities under the Affordable Care Act, including: employer mandate compliance strategies, Code Section 6055/6056 reporting obligations, and compliance with coverage mandates, as well as other legal obligations such as COBRA, GINA, Mental Health Parity and Medicare. She represents clients in various benefits-related contract negotiations with third parties, including: administrative service agreements, pharmacy benefit management agreements, temporary staffing agreements and business associate agreements
Qualified and Non-qualified Retirement Plans – Ms. Dreiss regularly advises employers on issues of plan design, administration, operation and tax compliance for 401(k), profit sharing, defined benefit, non-profit plans, governmental plans and deferred compensation plans. Her representation includes top hat plan filings, IRS self-correction, filings with the IRS Voluntary Correction Program, IRS determination letter applications, and assistance with benefit claims, plan merger and termination advice, plan audits, and service agreement negotiations. Ms. Dreiss frequently works closely with clients and their TPAs and consultant on large scale retirement plan corrections.
Corporate Transactions – Ms. Dreiss has served as ERISA deal counsel for numerous corporate transactions, and assisted with due diligence review, purchase agreement review and negotiation and counsels clients on post-acquisition issues for integration or termination of acquired plans.
HIPAA Privacy – Ms. Dreiss advises clients on HIPAA privacy and security compliance of health plans, including: preparation of privacy and security compliance materials, breach risk assessments and breach notification requirements and conducts HIPAA trainings for clients’ HR teams.
Employment Tax Counseling – Ms. Dreiss advises employers on federal and state income and payroll tax issues, including withholding, information reporting on Form W-2 and Form 1099 and related tax penalties. She frequently advises clients on issues regarding false social security numbers and special tax withholding and reporting issues related to various employment visas.