“Few firms of any size can match the resources Ivins has dedicated to ERISA, executive compensation and other employee benefits”

- Chambers & Partners

Health and Welfare Plans

We handle design, implementation, and compliance work for all types of welfare and fringe benefit plans. We have worked extensively with all aspects of group medical, disability, and life insurance benefits – including the alphabet soup of VEBAs, HSAs, COBRA, and HIPAA.

We have counseled many of our clients on the transition from traditional retiree medical plans to HRAs paired with private exchanges, for both bargained and non-bargained populations. We have focused our clients’ attention on the subtle ERISA issues that arise in such transitions, including potential fiduciary liability for the plan committee for mistakes made by third parties.

We have advised nearly all of our clients on the implementation of the Affordable Care Act. Recently we have developed cutting edge experience negotiating ACA protections into staffing agreements for large employers, and updating standard M&A contractual commitments to account for the ACA.

We have helped clients design and maintain VEBAs for all types of welfare plans, including active and retiree medical benefits. We advise clients on the permissible scope of VEBA benefits, the timing of corporate tax deductions, and the preparation of government filings. After the Sixth Circuit’s Sherwin Williams opinion, we helped one client move its VEBA to the Sixth Circuit to take advantage of the more favorable UBIT rules adopted by that court. Proposed IRS regulations issued in 2014 would eliminate this strategy on a prospective basis.

Our extensive health and welfare experience includes lobbying Code section 125 into existence in 1978, on behalf of a client that had set up one of the earliest cafeteria plans.  

Strategies & Opportunities