Wally Miller helps employers ensure that their retirement and welfare benefit plans comply with applicable state and federal laws. Since entering the employee benefit field 35 years ago, he has assisted clients in working through a cascade of new laws, from the Employee Retirement Income Security Act of 1974 (ERISA) through the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health Insurance Portability and Accountability Act (HIPAA), the Pension Protection Act, and most recently, the Affordable Care Act.
Experience with a complex regulatory system
Clients call on Wally to guide them in matters involving qualified Section 401(k) and defined benefit pension plans; Section 403(b) and 457 retirement plans; nonqualified deferred compensation plans; Section 409A issues; welfare benefit plans, including Section 125 cafeteria plans; self-insured medical plans; health reimbursement arrangements (HRAs); VEBAs; MEWAs; association health plans (AHPs); flexible spending arrangements (FSAs); health savings accounts (HSAs); ERISA compliance; HIPAA privacy; and plan-related issues in connection with acquisitions, dispositions and mergers. Wally’s experience with these complicated regulations helps his clients manage risk and avoid potential tax consequences, fines, and criminal and civil litigation.
A problem-solver in a broad range of industries
Wally represents employers from across the United States, ranging from Fortune 300 companies to counties and other local governments. He works with numerous industries, including retail and distribution, construction, warehousing, steel manufacturing, newspapers, health insurance, auto dealers, lumber companies and real estate management firms. In addition, he is counsel to third-party administrators and benefit consultants that manage employee benefits plans. Wally counsels clients on U.S. federal and state statutes as they apply to employee benefits plans, and how to structure plans to avoid or withstand litigation and reduce costs.
Watching his clients’ backs
Wally handles client encounters with the Internal Revenue Service under various circumstances, including Employee Plans Compliance Resolution System (EPCRS) filings, VCP negotiations, benefit plan audits and applications for determination letters. He has also represented clients in negotiations with the Labor Department in connection with benefit plan audits and Voluntary Fiduciary Correction Program filings, and the Pension Benefit Guaranty Corporation in connection with plan spin-off, withdrawals and plan terminations.
Employee Benefits | Employment, Labor and Benefits
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