Lawyer Monthly Magazine - July 2019 Edition

requirements of employee benefit plans abound and are constantly growing. The applicable law is complex and ever-evolving. Almost every year since ERISA was enacted in 1974 (and sometimes twice or more per year), Congress has passed legislation changing its provisions or adding new ones. Pension plans alone have three government agencies (the IRS, DOL and Pension Benefit Guaranty Corporation) constantly issuing regulations and other guidance to keep up with those changes, and now group health plans have even more government agencies involved. Add to that an evolving body of case law dealing with the remaining issues. To stay on top of all of this, it is crucial for employers maintaining any employee benefit plans to have qualified ERISA counsel to rely upon. LM Does ERISA apply to health insurance? If health insurance is being provided by an employer through a plan for one or more employees, whether on an insured or self-funded basis, then it is covered by ERISA, since it would constitute an employee welfare benefit plan providing medical, surgical and/or hospital care for such employees. This is an area where, besides ERISA itself and the Code (through cafeteria plans rules, etc.), an ever- increasing array of statutes have been adding rules and requirement—COBRA, HIPAA and PPACA, just to name a few. What legal issues do you usually see, in regards to employee benefits? Legal issues relating to the design and compliance “The applicable law is complex and ever-evolving.” ABOUT JOHN SKAPARS Since the passage of ERISA in 1974, Z. John Skapars has concentrated his legal practice exclusively in ERISA and other employee benefits matters, including: qualified and nonqualified retirement plans; SERPs and other executive compensation; Title I and Title IV (PBGC) practice; governmental and nonprofit 403(b) and 457 plans; and health (ACA) and other welfare benefit plans. During those 45 years, John has represented public corporations and private enterprises, ranging in size from those with over 10,000 employees to small medical practices, which has provided him with uniquely extensive experience in all aspects of defined benefit pension plans (including their design, implementation, administration and termination); submissions for IRS qualified plan determination letters and IRS error corrections (VCPs, Audit CAP closing agreements, etc. under the IRS EPCRS program); assistance with IRS, DOL and PBGC plan audits; and counseling of employers, fiduciaries and service providers on ERISA fiduciary duties and prohibited transactions. His practice also includes ERISA litigation and merger and acquisition transactional support, as well as providing employer legal compliance with health care reform. In 1993, John co-founded what is now his boutique employee benefits law firm of Skapars & Associates, P.C. John is honored to be rated AV Preeminent® by Martindale-Hubbell™. CONTACT Z. John Skapars, Esquire SKAPARS & ASSOCIATES, P.C. 2 Tower Drive, Dover, MA 02030 Tel: 508-785-0250 | www.skapars.com 67 Professional Excellence www. lawyer-monthly .com JUL 2019