Nancy Campbell has been practicing in the employee benefits area since 1992 and is a partner in the group. Her practice is focused on health and welfare plans, qualified plans (with an emphasis on Section 401(k) plans) and employee benefits planning in mergers and acquisitions. Nancy not only drafts plan documents and amendments, but assists clients with day-to-day administration of their employee benefit plans and programs. She has significant experience in the areas of health care reform (including, but not limited to, the large employer shared responsibility penalties under Code Section 4980H), same-sex spouse and domestic partner benefits, COBRA, HIPAA portability and privacy, cafeteria plans, qualified domestic relations orders, Section 404(c) compliance, correcting qualified plan defects through EPCRS, and benefit claim administration. By teaming with other members of the Employee Benefits Group, Nancy is able to provide practical and cost-effective solutions to her clients.