Ms. Lee concentrates her practice in employee benefits law, with a particular focus on welfare benefits issues. She counsels employers and third-party administrators on the design and implementation of welfare benefit plans, including cafeteria plans, transportation plans, disability plans, retiree medical plans and consumer-driven health care plans such as health savings accounts (HSAs) and health reimbursement arrangements (HRAs). She provides guidance to clients on how to comply with state insurance laws, ERISA, COBRA, HIPAA and the Internal Revenue Code.
In addition, Ms. Lee advises employers on issues related to their retirement plans, including the special employee benefits rules applicable to plans sponsored by tax-exempt, church and tribal employers, such as 403(b) tax sheltered annuities. She also has extensive experience providing advice to clients on company mergers and acquisitions, including how to handle employee benefits matters such as controlled group, withdrawal liability and COBRA issues.