Bar Admissions
- Arizona
- Iowa
Court Admissions
- Supreme Court of Arizona
- Supreme Court of Iowa
Education
- University of Iowa College of Law (J.D., with distinction)
- Iowa Law Review, Senior Note and Comment Editor
- Dartmouth College (B.A.)
Sara Van Houten counsels employers regarding all aspects of the design, operation, and compliance of their employee benefit and executive compensation plans.
Sara advises clients on compliance with the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), the Affordable Care Act, Consolidated Omnibus Budget Reconciliation Act (COBRA), and Health Insurance Portability and Accountability Act (HIPAA).
Sara works with public and private companies to design and draft incentive compensation programs, omnibus equity plans, severance plans and change in control arrangements. She also has extensive experience with Section 409A compliance and corrections.
Sara assists clients with qualified retirement plans, including Section 401(k), defined contribution and defined benefit plans, and health and welfare benefit plans, including high-deductible health plans, health savings accounts, cafeteria plans and flexible benefit plans. Her experience includes plan design and administration, drafting plan documents, SPDs and plan amendments, plan corrections, service provider and investment management agreement reviews, and preparing Internal Revenue Service (IRS) and Department of Labor (DOL) submissions. Sara also helps clients with ERISA fiduciary issues and employee benefits planning in mergers and acquisitions.