ERISA is a federal body of law that governs all employer-provided retirement, health and welfare benefit plans.  It is a highly regulated and ever-changing area of the law.  Mullen & Henzell can assist with all aspects of plan design, drafting, and implementation.  We also assist employers fix “broken” benefit plans through use of IRS and Department of Labor voluntary compliance programs including the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Fiduciary Correction Program (VFCP) and the Delinquent Filer Voluntary Compliance Program (DFVCP).  These programs significantly reduce the costs a plan sponsor would experience were an operational or other plan error discovered on audit.  Part of the firm’s health and welfare benefit plan practice includes helping health benefit providers, insurance brokers, and third party administrators comply with HIPAA privacy, security and breach disclosure laws, and California state-law equivalents, both proactively and in response to a breach or security incident.