Andrew Elbon practices in the areas of employee benefits and executive compensation and provides counsel to clients on the HIPAA privacy and security regulations and HITECH Act as they apply to group health plans and other covered entities and business associates. His practice focuses especially on the design and administration of employee pension and welfare benefit plans. With significant experience in drafting both qualified and nonqualified retirement plans, Andrew assists with submitting plans to the Internal Revenue Service for the issuance of favorable determination letters and complying with ERISA reporting and other fiduciary requirements. He advises employers with regard to the operational issues that often arise in connection with the administration of qualified and nonqualified plans and regularly assists employers with the correction of operational errors under retirement plans, including the submission of corrections under the Employee Plans Compliance Resolution System of the IRS.
Andrew counsels and assists group health plan administrators with the inventory of existing uses and disclosures of protected health information and with the establishment of policies and procedures that are required by the HIPAA privacy and security rules. He advises covered entities and business associates with compliance obligations under HIPAA and HITECH, including the drafting and negotiation of business associate agreements and the reporting and notification requirements of breach notification rules. Representing both large and small public and private companies, Andrew counsels clients on the design and operation of nonqualified deferred compensation plans, including salary deferral arrangements, SERPs, stock-based compensation plans, and individual executive benefit and severance agreements. He also has extensive experience in compliance issues arising from such arrangements under Code Section 409A.
Andrew helps employers with benefit plan issues specific to the merger and acquisition of companies, including qualified retirement plan mergers and terminations and privacy and security issues under HIPAA and HITECH that arise with respect to group health plans.