Ms. Belz Ornato has significant experience advising clients in a variety of issues related to employee benefits. Ms. Belz Ornato has successfully represented clients in complex employee benefit litigation matters, advised clients on issues related to employee benefit plan design and documentation, counseled clients on plan administration and related fiduciary issues, Title IV compliance and withdrawal liability claims, and represented clients before various state and federal agencies. In addition, Ms. Belz Ornato has extensive experience advising clients on a variety of compliance and administration issues relating to health and welfare plans, as well as any related litigation. Prior to joining Thorp Reed & Armstrong, Ms. Belz Ornato worked at two international law firms, one in Pittsburgh and one in Washington, D.C. Ms. Belz Ornato started her legal career at the Pension Benefit Guaranty Corporation where she advised the agency on all aspects of its program. Ms. Belz Ornato is active in her local community and provides counsel on a variety of pro bono matters.
RELEVANT EXPERIENCE
Benefit Claims and ERISA Litigation
Successfully defended employers and employee benefit plans against various claims relating to the plans, including claims for benefits, breach of fiduciary duty, claims of discrimination, claims in divorce actions, state law claims, class action claims and claims in bankruptcy.
Obtained a favorable judgment in an Appeal relating to a claim for disability retirement from a collectively bargained pension plan.
Successfully obtained a voluntary dismissal in a potentially significant fiduciary litigation matter based upon discovery techniques.
Successfully argued against an award of attorneys fees and costs to a prevailing plaintiff in an ERISA litigation matter.
Successfully defended against several severance claims brought against a large employer, as well as when appropriate and cost-effective, negotiated favorable settlements of such claims.
Successfully recouped benefit overpayments in litigation brought on behalf of several plans.
Litigated a number of ERISA preemption cases, including complicated matters involving employment agreements where benefits were derived from an ERISA governed plan.
Assisted in obtaining the dismissal of a case involving solely state law claims against statewide insurer and third-party administrator.
Routinely assist clients in review of benefit claims and compliance with ERISA claims regulations and applicable law.
Employee Benefit Compliance and Consulting
Advise clients on the impact of changes of applicable law on their employee benefit plans.
Develop detailed procedures and best practices in the review of employee benefit plan claims in order to comply with ERISA regulations, as well as maintain the highest possible deferential review.
Audit clients’ employee benefit plans and claims procedures in order to ensure compliance with ERISA, as well as highlight areas of concern in terms of litigation exposure, including compliance with simple reporting requirements, as well as participant information requests.
Respond to clients’ inquiries regarding the impact of the Pension Protection Act on their retirement programs and develop participant communications regarding the same.
Advise and develop procedures and plan amendments in order to ensure an employee benefit plan's decision making tree for claims, as well as fiduciary decisions, comply with applicable law and limits potential fiduciary exposure.
Routinely provide assistance to clients in making claims determinations in compliance with ERISA.
Routinely review, evaluate, negotiate and advise on administrative service and other third-party contracts applicable to employee benefit plans for compliance with ERISA, the Code, HIPAA Privacy and Portability, COBRA, and other federal mandates, as applicable, as well as protection of plan sponsor liability.
Review and advise clients on DROs, QDROs, and other relevant orders related to divorce actions. Develop QDRO procedures in order to comply with applicable law and assist in administration of such orders.
Develop and draft various employee benefit plan documents and plan communications.
Respond to clients’ inquiries regarding the application of plan terms to specific employee circumstances.
Advise clients on impact of changes imposed by the Pension Protection Act regarding funding and associated funding based restrictions, including communications to participants.
ERISA Fiduciary Liability and Plan Governance
Routinely counsel clients on compliance with and adherence to ERISA's fiduciary rules, including advising clients on proper payments from plan assets, the prohibited transaction rules, and considerations for prudent fiduciary actions.
Advise large multiple employer welfare benefit plan committee involved in significant litigation on the fiduciary considerations relating to the ongoing administration of the plan.
Counsel clients on considerations related to fiduciary obligations and work with clients to establish procedures in order to comply with fiduciary obligations.
Advise clients on alternatives for limiting fiduciary exposure in plan governance.
Welfare Benefit Plans
Routinely provide general guidance and respond to specific client inquiries regarding the administration and development of health and welfare benefit plans, in accordance with applicable law, collective bargaining agreements, relevant agency decisions and recent court decisions.
Advise clients regarding impact of various retiree medical programs, as well as design alternatives.
Develop a variety of health and welfare plan documents, including long term disability, short term disability and severance, as well as health and welfare plans and summary plan descriptions for union and non-union clients and school districts.
Advise and assist clients in compliance with rules and documentary requirements related to applicable federal and state laws impacting welfare benefit plans.
Assist employers with issues relating to the purchase or sale of business operations.
Advise clients on subrogation and issues related to reimbursement of plan payments to participants, including appropriate plan documentation and, as applicable, litigation.
Advise insurer and third-party administrator on compliance with various state and federal privacy laws.
Assist plan sponsors and third-party administrators on disclosures of confidential information in accordance with applicable federal and state law.
Cafeteria and Flexible Benefit Arrangements
Advise clients on all aspects of the documentary and written plan requirements associated with Cafeteria Plans and Flexible Benefit Arrangements.
Develop cafeteria and flexible benefit plan documents that comply with applicable law, as well as structure of clients’ benefits.
Review and respond to various inquiries regarding the administration of the cafeteria and flexible benefit arrangements, including change in status elections and special enrollment rules.
Regulation of Health Care Plans
Advise and assist clients in compliance with rules and documentary requirements related to HIPAA Portability and Privacy, COBRA, FMLA, USERRA, ADEA, Medicare Part D, Code § 409A, GINA, Michelle’s Law, HITECH, Mental Health Parity, as well as recent federal and state laws impacting health plans.
Assist clients in developing COBRA policies and administration in response to the passage of the COBRA subsidy provisions.
Advise and develop policies, procedure and compliance program for the Health Insurance Portability and Accountability Act for employers of various sizes.
Advise large insurance company on compliance with state privacy laws, as well as the Health Insurance Portability and Accountability Act.
State and Local Governments
Advise state and local governments on the administration of their pension and health and welfare plans, including compliance with applicable state and federal laws.
Assist entities in creating and following good governance practices related to their employee benefit plans in order to ensure that the plans comply with any relevant trust and fiduciary laws.
Develop a variety of pension and health and welfare plans, such as § 403(b) plans and flexible benefits.
Representation Before Agencies, Including Department of Labor and IRS Correction Programs
Successfully represent clients in a variety of state and federal government audits, including investigations by the Department of Labor, the Internal Revenue Service, the Pension Benefit Guaranty Corporation and various state insurance agencies.
Successfully defended large insurance company against investigation by the Department of Labor and State Insurance Agency regarding the compliance of an insurance product with applicable laws.
401(K), Defined Benefit Plans and Hybrid Pension Plans
Review various retirement plans, including 401(k), Defined Benefit Plans and Hybrid Pension Plans for compliance with applicable law, as well as actions necessary to maintain compliance, including amendment of such plans.
Advise clients on the administration of various retirement plans.
Prohibited Transactions and Exemptions
Review and advise clients on ramifications of providing various health and wellness programs owned and operated by the client for a fee.
Review various transactions, including those involving IRA plan assets, for implications under applicable prohibited transaction rules and exemptions.
Benefits and Executive Compensation Issues in Mergers & Acquisitions
Review employee benefit plan materials and perform due diligence in various corporate mergers and acquisitions in order to advise clients on potential issues raised by employee benefit plans in the context of the transaction.
Review transactional agreements in order to ensure protection from the unnecessary liabilities associated with employee benefits plans, including COBRA, withdrawal liability related to multiemployer pension plans, the Internal Revenue Code, and the Employee Retirement Income Security Act, among others.
Plan Design and Drafting
Advise clients and develop loan procedures in order to comply with recent changes to applicable law.
Assist clients in recouping overpayments of plan benefits to participants, including review and amendment of plan documents in order to authorize such action.
Assist clients in amending plans to comply with recent changes to the law impacting retirement plans, as well as file determination letter regarding the tax qualification of such plans.
Benefits for Retired Employees
Advise clients on plan design options for retired employees, including applicable restrictions imposed by the Internal Revenue Code (including 409A), the Employee Retirement Income Security Act of 1974, as well as Medicare Part D.
Advise clients on various options for retiree medical plans, including drafting and development of retiree medical program.
Benefit Plans for Union-Represented Employees
Routinely advise clients on administration of benefits to union-represented employees, including any potential benefits raised by the collective bargaining agreements.
Advise clients with collective bargaining agreements on the proper claims procedures in context of union negotiated benefits.
Advise clients on the termination and merger of retirement plans, including analysis and review of plan terms and applicable collective bargaining agreements and drafting of necessary amendments, agency filings, board resolutions and employee communications.
Pension Benefit Guaranty Corporation
Advise clients on compliance with PBGC's various reporting requirements, including applicable reportable events notices and notices associated with the funding of the plan.
Assist clients on various administrative filings related to the PBGC, including review and audit of applicable termination filings and premium filings.
Advise clients on all issues relating to Title IV of ERISA, including termination and trusteeship of defined benefit pension plans by the PBGC.
Respond to PBGC inquiries and investigations regarding the termination and funding of client's defined benefit pension plans.
Advise clients on controlled group and net worth determinations as they relate to the potential imposition of PBGC termination liability.
Successfully avoided the imposition of significant controlled group liability on a family trust.
Negotiated a favorable settlement relating to the potential imposition of significant PBGC termination liability at a late stage in an ongoing bankruptcy.
Assisted in the transition of a significant defined benefit pension plan to the PBGC through the termination process.
Assist large hospital client in responding to PBGC inquiries and investigation related to closure of a part of a campus.
Advise clients in complying with reportable event obligations.
Assist manufacturing client in filing for the termination of an abandoned pension plan, as well as assist in negotiations regarding the client's net worth.
Employee Benefit Plans in Bankruptcy
Advise clients on the administration, termination and/or continuation of employee benefit plans in bankruptcy.
Multiemployer Plans
Advise clients on complying with the rules relative to multiemployer plan funds, including impact of recent pension legislation - the Pension Protection Act - upon their ongoing liabilities and contribution obligations.
Monitor potential exposure under clients' multiemployer plans, including obtaining withdrawal liability estimates on behalf of various clients, in order to comply with applicable accounting principles.
Advise clients on impact of mass withdrawal scenarios.
Advise clients on establishing programs to monitor liabilities related to multiemployer plans.
Evaluate liability issues relating to potential multiemployer withdrawal liability, including participation in ongoing negotiations with union fund.
