Employee Benefits and Compensation

Our Practice

We can help you develop and implement effective strategies and solutions for any problem you may encounter in hiring, retaining, compensating or incentivizing your employees, consultants and executives. We routinely address issues arising under federal and state law, including the Employee Retirement Income Security Act of 1974 ("ERISA"), the Internal Revenue Code, the Consolidated Omnibus Budget Reconciliation Act ("COBRA"), the Health Insurance Portability and Accountability Act of 1996 ("HIPAA"), the Family and Medical Leave Act ("FMLA"), the Age Discrimination in Employment Act ("ADEA"), the Americans with Disabilities Act ("ADA"), the Securities Act of 1933, the Securities Exchange Act of 1934, and the recent health care reform law (the Patient Protection and Affordable Care Act or "PPACA" and the Health Care and Education Reconciliation Act of 2010).

Our employee benefits and compensation attorneys work with the following:

  • Health and welfare benefit plans
  • Cash balance plans
  • 401(k) plans
  • Change of control and severance agreements
  • Deferred compensation plans (and 409A-related issues)
  • Key employee retention plans
  • Defined benefit and defined contribution plans
  • Multiemployer plans
  • Employee stock ownership plans (ESOPs)
  • Executive employment agreements
  • Consulting agreements
  • Flexible compensation plans
  • Non-qualified plans
  • Phantom stock plans
  • Supplemental executive retirement plans (SERPs)
  • Stock and other equity-based executive compensation programs
  • Stock options
  • Split-dollar insurance agreements
  • Subsidiary equity programs
  • Vacation, parental leave, diversity, disability and other related plans, arrangements, policies, programs and agreements
  • Annual or multi-year bonus plans
More

Our Attorneys

Our employee benefits and compensation practice is one of the largest in the West with seven full-time benefits attorneys and growing. In order to continue to provide superior and efficient service to our diverse client base, a number of our attorneys focus on specific areas of our practice. Due to our size and focus, cost-effective, sophisticated solutions to even the most complex problems are often only a phone call away.

We place a real emphasis on training and sharing our years of experience. All of our attorneys have access to our resource bank, participate in weekly meetings to discuss new issues, developments and trends in the employee benefits and executive compensation area. Our attorneys also lecture at and attend concentrated continuing legal education programs throughout the year as well as provide continuing legal education presentations and seminars for our clients and prospective clients.

In order to enable all of our attorneys to take advantage of the experience of the other attorneys in our group, we maintain an extensive bank of research and forms. This "resource bank" is available on every attorney's computer desktop and contains research on hundreds of issues and countless forms.

Resource Bank

We hold weekly update sessions in which all of our attorneys are briefed on new issues, developments and trends in the employee benefits and compensation area.

Weekly Updates

Our attorneys prepare timely and comprehensive updates on the latest employee benefits and compensation developments. These updates are provided at no cost to clients and friends of Snell & Wilmer. Recent publications include:

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Publications

Each of our new attorneys participate in a rigorous training program during his or her first few years of practice. Topics covered include:

  • Scope and coverage of ERISA
  • Qualified plan concepts and drafting
  • 401(k) plans - special issues
  • Defined contribution plans
  • Defined benefit plans
  • Plan submissions
  • QDROs and QMCSOs
  • Fiduciary responsibility
  • Section 404(c) compliance
  • Participant loans
  • Reporting and disclosure
  • ERISA preemption
  • COBRA
  • Cafeteria plans
  • Participant education
  • Non-qualified plans
  • Deferred compensation agreements and plans
  • Option plans
  • Employment agreements
  • General contract drafting
  • ADR provisions
New Attorney Training

Each of our attorneys is encouraged and expected to continue his or her professional development by lecturing at and attending concentrated continuing legal education programs. Some of the more recent programs attended, or spoken at, include the following:

Tom Hoecker

  • "Plan Expenses, Investment Advice, Target Date Funds and Other Important Fiduciary Issues – How Does Your Plan Stack Up?" - Speaker, Western Pension & Benefits Conference (May 2011)
  • "Participant Investment Advice: What is Permitted" - Speaker, Western Pension & Benefits Conference (July 2010)
  • "401(k) Fiduciary Safe Harbors: What are They and Do They Work?" - Speaker, Western Pension & Benefits Conference (July 2010)
  • ABA Section of Taxation 2010 May Meeting" - ABA Section of Taxation (May 2010)
  • "Health Care Reform: Analysis of Health Plan Changes" - ALI-ABA (April 2010)
  • ABA Section of Taxation 2009 May Meeting - ABA Section of Taxation (May 2009)
  • ABA Section of Taxation 2009 Midyear Meeting - ABA Section of Taxation  (January 2009)

Marvin "Bucky" Swift, Jr.

  • "Understanding the Dodd-Frank Act What Does It Mean For Public Companies" - Speaker, Snell & Wilmer (August 2010)
  • "Analysis of Important Changes to Employee Benefits, Fraud and Abuse and Non-Profit Hospital Transparency" - Speaker, Snell & Wilmer (May & June 2010)
  • "The Effects of Health Care Reform on Small Businesses and Their Employees" - Speaker, Arizona Small Business Association (April 2010)
  • "Employee Benefits and Tax Implications of Health Care Reform" - Speaker, Snell & Wilmer (April 2010)
  • "409A Document Correction Program Under Notice 2010-6" - Speaker, Western Pension & Benefits Conference (January 2010
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
  • "New Return Preparer Penalty Rules" - Snell & Wilmer (February 2009)

Nancy Campbell

  • "Ready to Handle MLR Rebates in 2012?" Thomson Reuters/EBIA (January 2012)
  • "Four-Page Summary Guidance: Getting Ready for 2012 Implementation" (webast) Thomson Reuters EBIA (October 2011)
  • "Lessons From the Front Lines - What's New and New Again " Snell & Wilmer (May 2011).
    "Implementing Health Care Reform" - ABA Section of Taxation (January 2011)
  • "Complying with Health Care Reform in 2010 and 2011 – An Employee Benefits Perspective" - Co-Speaker, Snell & Wilmer (October 2010)
  • "Employee Benefits" - ABA Section of Taxation (September 2010)
  • "Health Care Reform: Overview and Analysis" - ABA Section of Taxation (May 2010)
  • "Health and Welfare Update - A Review of Health Care Reform Legislation and Other Changes Impacting Employer Plans" - Speaker, Western Pension Benefits Conference (April 2010)
  • "Health Care Reform: What Employers Need to Know Now!" - ABA JCEB (April 2010)
  • "Health Care Reform: Analysis of Health Plan Changes for Employee Benefits, Employment & Business Lawyers" - ALI-ABA (April 2010)
  • "Health Care Reform" - Western Pension & Benefits Conference (April 2010)
  • "Recent Laws Impact Health and Welfare Plans - What Must Employers Do To Comply?" - Speaker, Western Pension & Benefits Conference (October 2009)
  • "HDHPs, HSAs, HRAs, and Health FSAs: How to Design a Consumer Driven Health Care Program?" - Speaker, Western Pension & Benefits Conference - Phoenix Chapter (May 2009)
  • "Domestic Partner and Same-Sex Spouse Benefits - What Should Employers Do?" - Speaker, Western Pension & Benefits Conference - Salt Lake City Chapter (March 2009)
  • "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" - ABA JCEB (March 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
  • "COBRA Changes Under ARRA and Other Health Reform Legislation" - Buck Consultants (February 2009)

Denise Atwood

  • "Ready to Handle MLR Rebates in 2012?" Thomson Reuters/EBIA (January 2012)
  • "Four-Page Summary Guidance: Getting Ready for 2012 Implementation" (webast) Thomson Reuters EBIA (October 2011)
  • "HIPAA Security for Employer Plans and Business Associates" Thomas Reuters/EBIA (June 2011).
  • "Lessons From the Front Lines - What's New and New Again " Snell & Wilmer (May 2011).
  • "HIPAA Privacy Post HITECH Act:  Managing Risks and Responsibilities" ABA JCEB (May 2011).
  • "Complying with Health Care Reform in 2010 and 2011 – An Employee Benefits Perspective" - Co-Speaker, Snell & Wilmer (October 2010)
  • "Health and Welfare Benefit Plans: Health Care Reform" - ABA JCEB (October 2010)
  • "Mental Health Parity - What the Future Holds for Health Insurance Coverage of Mental Health and Addiction Treatment Services" - ABA (July 2010)
  • "Employee Benefits and Tax Implications of Health Care Reform" - Co-Speaker, State Bar of Arizona Tax Law Section (May 2010)
  • "Health Care Reform: Analysis of Health Plan Changes for Employee Benefits, Employment & Business Lawyers" - ALI-ABA (April 2010)
  • "Health Care Reform" - Western Pension & Benefits Conference (April 2010)
  • "HIPAA HITECH Update for Group Health Plans" - ABA JCEB (March 2010)
  • "The New Interim Final Rule on GINA Protection, the Mental Health Parity Law and CHIPRA" - ABA JCEB (October 2009)
  • "Update on Health Care Reform" - ABA JCEB (October 2009)
  • "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" - ABA JCEB (March 2009)
  • "How to Ensure That Your Group Health Plans are HIPAA Compliant," - Speaker, Lovitt & Touche (February 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
  • "Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues" - ALI-ABA (February 2009)

Anne M. Meyer

  • "Mental Health Parity: What the Future Holds for Health Insurance Coverage of Mental Health and Addiction Treatment Services" - ABA Center for CLE (July 2010)
  • ABA Section of Taxation 2010 May Meeting - ABA Section of Taxation (May 2010)
  • "Health Care Reform: What Employers Need to Know Now!" - ABA JCEB (April 2010)
  • ABA Section of Taxation and Section of Real Property, Trust & Estate Law, Division of Trust and Estate Law 2009 Joint Fall CLE Meeting - ABA Section of Taxation (September 2009)
  • ABA Section of Taxation 2009 May Meeting - ABA Section of Taxation (May 2009)
  • "Federal Securities Law for Employee Benefits Lawyer" - ABA JCEB (February 2009)
  • ABA Section of Taxation 2009 Midyear Meeting - ABA Section of Taxation (January 2009)

Sara Van Houten

  • "409A Corrections Workshop: Step-by-Step Demonstrations of Both Documentary and Operational Corrections" - ALI-ABA (October 2010)
  • "Health Care Reform: What Employers Need to Know Now!" - ABA JCEB (April 2010)
  • "New 409A Corrections Program Brings Penalty Tax Relief" - ALI-ABA (January 2010)
  • ABA Section of Taxation 2009 May Meeting - ABA Section of Taxation (May 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)

Amanda Hines

  • "Qualified Plan Amendments: What To Do By Year End" - ABA JCEB (November 2010)
  • "HITECH and HIPAA Fundamentals" - ABA (September 2010)
  • "Experts’ Guide to Employee Benefits Research" - ABA JCEB (July 2010)
  • "Worker Classification: Employee Plans & Employment Tax Challenges" - ABA JCEB (June 2010)
  • "Health Care Reform: Analysis of Health Plan Changes" - ALI-ABA (April 2010)
  • "HIPAA HITECH Update for Group Health Plans" - ABA JCEB (March 2010)
  • "ERISA Litigation Hot Topics" - ABA-JCEB (October 2009)
  • "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" - ABA JCEB (March 2009)
  • "Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues" - ALI-ABA (February 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)

Greg Gautam

  • "Four-Page Summary Guidance: Getting Ready for 2012 Implementation" (webast) Thomson Reuters EBIA (October 2011)
  • "409A Corrections Workshop: Step-By-Step Demonstrations of Both Documentary and Operational Corrections" - ALI-ABA (September  2010)
  • "Experts’ Guide to Employee Benefit Research 2010" - ABA JCEB (July 2010)
  • "Worker Classification: Employee Plans & Employment Tax Challenges" - ABA JCEB (June 2010)
  • "Empowering Ourselves Through Challenges: Then and Now" - 2010 Minority Bar Convention, State Bar of Arizona (April 2010)
  • "Health Care Reform: What Employers Need to Know Now!" - ABA JCEB (April 2010)
  • "Health Care Reform" - Western Pension & Benefits Conference (April 2010)
  • "New 409A Corrections Program Brings Penalty Tax Relief" - ALI-ABA (January 2010)
  • "ERISA Litigation Hot Topics" - ABA JCEB (October 2009)
  • "Course on Professionalism" - State Bar of Arizona (May 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
  • "Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues" - ALI-ABA (February 2009)
  • "Section 409A Proposed Income Inclusion Regulations: Revealing the Real Sting of 409A" - BNA (January 2009)

Eva Kerr

  • "Mental Health Parity: What the Future Holds for Health Insurance Coverage of Mental Health and Addiction Treatment Services" - ABA (July 2010)
  • "Experts’ Guide to Employee Benefits Research 2010" - ABA JCEB (July 2010)
  • "409A Correction Workshop: Step-By-Step Demonstrations of Both Documentary and Operational Corrections" - ALI-ABA (July 2010)
  • "Worker Classification: Employee Plans and Employment Tax Challenges" - ABA JCEB (June 2010)
  • "Health Care Reform: An In-Depth Analysis for Employer-Sponsored Plans" - ALI‑ABA (May 2010)
  • "Health Care Reform: What Employers Need to Know Now!" - ABA JCEB (April 2010)
  • "Health Care Reform: Analysis of Health Plan Changes for Employee Benefits, Employment & Business Lawyers" - ALI-ABA (April 2010)
  • "Employment Issues and the IRS: Why All Employers Should Review Employee-Related Plans and Practices Now" - West LegalEdCenter (January 2010)
  • "Economic Stimulus and Children’s Health Acts Require Immediate Action for Health Plans" - ABA JCEB (March 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
  • "Section 409A Proposed Income Inclusion Regulations: Revealing the Real Sting of 409A" - BNA (January 2009)
  • "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
Continuing Learning Education (CLE) Programs

Our Clients

Our clients range from national and international corporations with thousands of employees to incorporated professionals and small businesses. Referrals are available on request.

Our Experience

We have addressed nearly every issue that an employer, its board of directors or compensation committee will face in designing, implementing and administering its benefits and compensation programs, arrangements and policies. Our well-trained younger attorneys are able to address most of the problems an employer will face in a very cost-effective manner. Our more experienced attorneys are available to address the most complicated and sophisticated issues. Snell & Wilmer’s capabilities in the Business and Finance, Litigation, Bankruptcy and Reorganization and Labor and Employment areas also set us apart from most other benefits and compensation practitioners. By teaming with our talented attorneys in these related areas, we can effectively address a wide range of issues that may confront our clients whether in the context of an ongoing business or during a merger, acquisition or reorganization.

Representative Projects / Transactions

The following is a list of projects handled by employee benefits and compensation attorneys:

  • Advice and counsel in developing company employee benefit plans and policies, implementing and updating employee benefit plans and obtaining favorable government rulings, determination letters, opinion letters, exemptions, etc., with respect to such plans
  • Counsel on correcting qualified plan defects through the Employee Plans Compliance Resolution System ("EPCRS")
  • Counsel on benefits issues in corporate transactions
  • Counsel on welfare plan issues including COBRA continuation coverage, retiree medical issues and deduction rules applicable to contributions to welfare benefit funds
  • Counsel to financial institutions as trustee for benefit and pension plans
  • Counsel on developing a strategy for compensating executives and drafting various executive compensation arrangements, such as non-qualified deferred compensation plans, change of control agreements, equity incentive plans, and cash bonus arrangements
  • Counsel publicly-held clients on establishing executive compensation plans that are exempt from the $1 million limitation under Code Section 162(m)
  • Counsel corporations on developing broad-based employee stock option and stock purchase programs, including coordinating non-U.S. registration for foreign employees
More

Internal Revenue Service
Pension Benefit Guaranty Corporation
Social Security Administration
U.S. Department of Health and Human Services
U.S. Department of Labor