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Nancy K. Campbell

Nancy K. Campbell

Partner| Phoenix

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 has significant experience in the areas of Employee Retirement Income Security Act of 1974 ("ERISA"), the Affordable Care Act (including, but not limited to, the large employer shared responsibility penalties under Code Section 4980H and IRS Letter 226J), consumer driven health arrangements, high deductible health plans, health savings accounts, health reimbursement arrangements, association health plans, wellness programs, same-sex spouse and domestic partner benefits, COBRA, HIPAA (portability, privacy, and security), flexible benefit plans, tuition reimbursement programs, qualified domestic relations orders, Section 404(c) compliance, correcting qualified plan defects through EPCRS, and benefit claim administration. Nancy routinely assists clients with day-to-day administration of their employee benefit plans and programs. Nancy has represented clients in matters before the Internal Revenue Service and the Department of Labor.

Leadership Positions

  • Chair, American Bar Association, Tax Section, Employee Benefits Committee, Cafeteria Plans and Reimbursement Accounts Subcommittee (2007-2010)
  • Member, Board of Directors, Planned Parenthood of Arizona (2007-2008)
  • Past-President (2001) and Steering Committee Member, Western Pension & Benefits Conference, Phoenix Chapter

Representative Matters

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  • Assisted a large Chamber of Commerce set up an association health plan under DOL Reg. Section 2510.3-5
  • Assisted various clients with restructuring health plans in order to avoid and/or minimize penalties under Code Sections 4980H(a) and (b)
  • Responded to numerous Letters 226J from IRS regarding penalties under Code Section 4980H, abating multi-million dollar penalties
  • Counseled a publicly held automotive industry manufacturer regarding its employee benefits programs through the bankruptcy process
  • Assisted a large publicly traded utility with day-to-day administration of employee benefit plans including claims and appeals, COBRA compliance, establishment of VEBA for retiree medical plan, and updating plans to comply with recent changes in the law
  • Advised and assisted a large publicly traded utility company regarding implementation of same-sex spouse benefits under its defined benefit pension plan, 401(k) plan, and various health and welfare plans
  • Counseled a large chemical company regarding the sale of the assets of a division and establishment of “mirror” qualified retirement plans and health and welfare plans for transferred employees
  • Assisted a large diversified oil company in the administration of its qualified retirement plans and health and welfare plans

Education

  • University of Iowa College of Law (J.D., with high distinction, 1992)
    • American Jurisprudence Award in Evidence (1991)
    • University of Iowa Law Foundation Scholarship (1990-1992)
  • University of Michigan (B.B.A., with school's highest distinction, 1989)
    • Honor's Convocation Award (1988)

Professional Memberships and Activities

  • American Bar Association
    • Section of Taxation, Employee Benefits Committee
  • Maricopa County Bar Association
  • Western Pension and Benefits Conference, Phoenix Chapter

Representative Presentations and Publications

  • “Tax Cuts and Jobs Act – The Impact on Employee Benefits and Executive Compensation Plans,” Speaker, Snell & Wilmer (June 2018)
  • "Tax Cuts and Jobs Act – Understanding its Impact on Employee Benefits and Executive Compensation Plans," Speaker, Lovitt & Touché (April 2018)
  • "Tax Cuts and Jobs Act – The Impact on Employee Benefits and Executive Compensation," Speaker, Snell & Wilmer (February 2018)
  • "Hot Topics in Benefits," Speaker, Snell & Wilmer (June 2017)
  • "Hot Topics in Employee Benefits and Executive Compensation," Speaker, Snell & Wilmer (June 2016)
  • "The Impact of Windsor and Obergefell on Employee Benefit Plans," Speaker, State Bar of Arizona, Diversity and Inclusion Convention (April 2016)
  • "Same-Sex Marriage and Employee Benefits," Co-Author, Arizona Attorney Magazine (October 2015)
  • "Is Health Care Reform Here to Stay?," Co-Speaker, AZSHRM Conference (August 2015)
  • "Hot Topics in Employee Benefits and Executive Compensation," Speaker, Snell & Wilmer (June 2015)
  • "Employee Benefits Update," Presenter, Employment Tool Kit Seminar, Snell & Wilmer, Costa Mesa, CA (November 13, 2014)
  • "Ding Dong DOMA’s Dead – The Supreme Court’s Same-Sex Marriage Ruling and Its Impact on Employee Benefit Plans," Speaker, 2014 Western Pension & Benefits Spring Conference (May 2014)
  • "Health Care Reform 2014: An Employee Benefits Perspective," Speaker, State Bar of Arizona (February 25, 2014)
  • "Updates in Health Care Reform – An Employee Benefits and Health Care Provider Perspective," Speaker, Association of Corporate Counsel – Arizona Chapter (January 21, 2014)
  • "The Supreme Court’s Ruling on the Defense of Marriage Act: Significant Implications for Employee Benefit Plans," Speaker, Snell & Wilmer Webinar (July 2013)
  • "Health Care Reform’s Large Employer Play or Pay Penalties – A Legal Prospective," Speaker, 2013 Western Pension & Benefits Spring Conference (May 2013)
  • "Supreme Court Review of Same-Sex Marriage Cases May Require Significant Changes to Employee Benefits," Speaker, Western Pension & Benefits Conference (April 2013)
  • "Health Care Reform Is Here – Employers Should Move Forward with Implementation," Co-Speaker, Snell & Wilmer (January 2013)
  • "The Supreme Court’s Decision and its Impact on Employer Group Health Plans," Co-Speaker, Snell & Wilmer (November 2012)
  • "The Supreme Court Decision on Health Care Reform. What If It Stays? What If It Goes? The Impact on Employer Group Health Plans," Co-Speaker, Snell & Wilmer (June 2012)
  • "Common Mistakes in Administering Health and Welfare Plans," Speaker, Western Pension & Benefits Conference (May 2012)
  • "Health Care Reform 2012," Speaker, Western Pension & Benefits Conference (February 2012)

Professional Recognition and Awards

  • The Best Lawyers in America®, Employee Benefits (ERISA) Law (2007-2019)
    • Lawyer of the Year, Phoenix Employee Benefits (ERISA) Law (2019)
  • Arizona's Finest Lawyers

Community Involvement

  • Garfield Elementary School, Neighborhood Partnership
  • Planned Parenthood, Past Board Member
  • Volunteer Lawyers Program

Bar Admissions

  • Arizona

Court Admissions

  • Supreme Court of Arizona
  • United States District Court, District of Arizona