Ms. Caldwell is an associate in the firm’s Employee Benefits Group and assists clients on a variety of compliance, administration, and plan design issues including qualified plans, governmental plans, multi-employer plans, and health and welfare plans. Her practice covers all aspects of employee benefits. Ms. Caldwell has assisted clients with federal tax questions, compliance with federal law, fiduciary issues, and has drafted plan documents and summary plan descriptions. She has experience advising clients on all aspects of the Patient Protection and Affordable Care Act that affect employee benefit plans, including coverage mandates and reporting requirements.