Corina San-Marina

Employee Benefits

• Advises clients regarding tax-qualified retirement plans legal compliance.
• Drafts retirement plan amendments and summary plan descriptions.
• Assists clients to resolve retirement plan qualification errors under the Employee Plans Compliance Resolution System.
• Drafts IRS determination letter applications for new and terminating plans.
• Assists clients with submissions under the Department of Labor Voluntary Fiduciary Compliance Program.
• Calculates excise tax on prohibited transactions and prepares Form 5330 filings.
• Drafts and revises wrap plan documents for health and welfare benefit plans to substantiate filing a single Form 5500.
• Advises clients on reporting obligations under the Affordable Care Act.
• Advises clients on various tax issues, including performing controlled group analysis and assessments.
• Assists clients in transactional matters involving business mergers, acquisitions, and divestitures by performing due diligence regarding employee benefit plans, executive compensation agreements, and ERISA matters.

Privacy

• Advises clients on the implementation of HIPAA-mandated policies and procedures, drafts Business Associates Agreements and develops HIPAA training materials.
• Assists clients to register for Privacy Shield Certification.
• Advises clients on compliance with the General Data Protection Regulation (GDPR) and Canadian Anti-Spam Law.
• Advises clients on compliance with TCPA, CAN-SPAM, and COPPA.
• Advises clients on breach-related notifications required under state and federal law.