Rachel Shim is a dedicated employee benefits and employment attorney, concentrating her practice on a wide spectrum of benefits laws and leave and employment laws. She works closely with small, medium and large multinational employers, guiding them through compliance issues related to retirement plans, health and welfare plans, executive compensation and employment matters. While Rachel assists clients with all of their benefit plan and general employment needs, Rachel has in-depth experience with the laws related to health and welfare plans, cafeteria plans, fringe benefit plans, flexible compensation programs, retiree health plans and voluntary employees' beneficiary associations (VEBAs). Rachel is also well versed on all laws related to leaves of absence and related benefits.
As part of her practice, Rachel regularly drafts plan documents and summary plan descriptions, advising clients on plan design strategies and innovations and addressing fiduciary responsibilities and income tax considerations. Rachel ensures compliance with key regulations, including the Internal Revenue Code (IRC), Employee Retirement Income Security Act (ERISA) and other relevant statutes governing employee benefit plans.
Rachel has extensive experience advising clients on complex health and welfare plan and employment issues, including issues related to compliance with the Patient Protection and Affordable Care Act (ACA), the Health Insurance Portability and Accountability Act (HIPAA), the Americans with Disabilities Act (ADA), the Age Discrimination in Employment Act, the Family and Medical Leave Act (FMLA) and the Consolidated Omnibus Budget Reconciliation Act (COBRA). She also assists clients in navigating state laws affecting health and welfare plan design and administration, including state sick and family leave laws, domestic partner coverage, continuation of coverage and mandated benefits. Rachel provides valuable counsel on ERISA pre-emption of state laws. Rachel also regularly works with clients on negotiating agreements with third-party administrators, insurance carriers and other service providers.
Beyond her legal practice, Rachel also regularly educates human resource professionals on compliance obligations under ERISA, IRC and related laws impacting health and welfare plans and leave programs. She has also represented clients before regulatory bodies such as the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL), handling voluntary correction program filings and benefit plan audits with proficiency and insight.
