Patricia Moran is an experienced employee benefits attorney who advises clients on a broad variety of employee benefit plan matters, including:
- Health and welfare matters, including the Affordable Care Act, fringe benefits, cafeteria plans, COBRA, wellness, mental health parity, on-site clinics, health savings accounts, and telemedicine.
- Retirement plan matters, including nondiscrimination testing, plan document design, service provider contract review and negotiation, and correction of errors.
- Benefits-related support on corporation transactions, including drafting, review and negotiation of purchase agreements, due diligence, and post-closing benefits structure.
In addition to her work at Mintz, Patricia has worked with the US Department of Labor Employee Benefits Security Administration investigating private sector employers and venture capital funds with respect to ERISA compliance. She has practiced in the employee benefits departments of two prominent New York City law firms, working primarily on corporate transactions, structured finance, and executive compensation. She has also collaborated with the Harvard School of Public Health on various health policy research projects.
Patricia works with clients of all sizes and in a variety of sectors, including staffing, home health, restaurant, hospitality, consulting, finance, technology and education.
Patricia frequently writes and speaks on a variety of employee benefits related matters.
Education
- Harvard University (MPH)
- Syracuse University (JD)
- University of Notre Dame (BA)
Recognition & Awards
- Chambers USA: Massachusetts - Employee Benefits & Executive Compensation, Recognized Practitioner (2018-2019)
- JDSupra: Named as Top Author in Readers' Choice Awards (2017)
Involvement
- Member, American Bar Association
- Member, Massachusetts Women's Bar Association
- Member, American Health Lawyers Association
- Greater Boston Chamber of Commerce: Boston's Future Leaders (2013)
- Member, Notre Dame Executive Business Council
- Member, Harvard School of Public Health Leadership Council
- Harvard School of Public Health Alumni Award of Merit Selection Committee
- Past board member, Passim Folk Music and Cultural Center, Cambridge, Massachusetts (2008 – 2012)
- Volunteer Chef, Community Cooks
Recent Insights
Viewpoints
Updated: COBRA Coverage – FAQ for the COVID-19 Economy
April 29, 2020|Blog
The Impact of the CARES Act on 401(k) and Other Defined Contribution Plans
April 28, 2020|Blog
News & Press
Events
In this webinar, the panelists will discuss recent guidance issued by the IRS and Department of Labor with respect to retirement plans and health and welfare arrangements in light of the COVID-19 pandemic.
Brochures
Viewpoints
Updated: COBRA Coverage – FAQ for the COVID-19 Economy
April 29, 2020 | Blog | By Patricia Moran
Given the possible health impacts of COVID-19, maintaining access to health care and insurance coverage is front of the mind for just about everyone. Continuation coverage under COBRA offers employees a route to continue job-based coverage in the event of job loss or reduction of hours.
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The Impact of the CARES Act on 401(k) and Other Defined Contribution Plans
April 28, 2020 | Blog | By Alden Bianchi, Patricia Moran
In a previous post, we covered the impact of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) on employee welfare benefit plans, programs, and arrangements. This post explains how this new law affects tax-qualified 401(k) and other defined contribution plans.
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Highlights from Three-Agency FAQs about the FFCRA and the CARES Act Relating to Group Health Plans
April 15, 2020 | Blog | By Alden Bianchi, Patricia Moran
On April 11, 2020, the Departments of Labor, Health and Human Services, and the Treasury issued a set of FAQs intended to assist stakeholders grappling with the provisions of the FFCRA and the CARES Act governing group health plans, health insurance issuers, and others. This post reports on the FAQ highlights.
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The Impact of the CARES Act on Employee Welfare Benefit Plans, Programs, and Arrangements
April 14, 2020 | Blog | By Alden Bianchi, Patricia Moran
The CARES Act is the third significant piece of federal legislation recently enacted in response to the COVID-19 pandemic. This post focuses on the provisions of the CARES Act that affect welfare benefit plans.
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In the COVID-19 Economy, Employers Should Be Prepared for Increased 401(k) Hardship Distributions
March 20, 2020 | Blog | By Patricia Moran
401(k) plans must, by law, limit the circumstances under which plan money can be withdrawn by active employees. However, 401(k) plans can (and most do) allow in-service withdrawals in the event of an employee’s financial hardship. The COVID-19 pandemic is guaranteed to have financial repercussions for many 401(k) participants, and hardship distributions may provide a financial bridge to better times. The post summarizes the hardship distribution rules to help 401(k) plan sponsors prepare for an uptick in requests. It should be noted that the hardship distribution rules changed in 2018 and 2019, so employers are advised to confirm that they are familiar with the most current rules.
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In Massachusetts, Health Insurance Carriers are Responding to COVID-19 – And Employers Can Help Spread the Word
March 18, 2020 | Blog | By Patricia Moran
In response to COVID-19, Massachusetts has directed health insurance carriers to, among other things, relax cost-sharing and enhance telemedicine services. These directives are part of the Commonwealth’s package of efforts to encourage early detection and treatment of COVID-19, and to slow the transmission of COVID-19. Massachusetts carriers have answered the call by enhancing benefits and services, in some cases beyond what the new directives require. Employers can play a key role by informing employees of these new benefits and encouraging employees to use the benefits.
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In Response to COVID-19, IRS Provides High Deductible Health Plan Relief
March 12, 2020 | Blog | By Patricia Moran
On March 12, 2020, the IRS issued notice 2020-15, providing that a health plan will not fail to be a High Deductible Health Plan (HDHP) merely because it provides testing for and treatment of COVID-19 without a deductible or subject to a reduced deductible. Therefore, an individual who participates in such a plan may continue to participate in a Health Savings Account (HSA).
Read more
The Massachusetts Paid Family and Medical Leave Quarterly Contributions Are Due January 31, 2020
January 23, 2020 | Blog | By Natalie Young, Patricia Moran
Under the new Massachusetts Paid Family and Medical Leave Law, M.G.L c. 175M (“MAPFML”), employees and other covered individuals in the Commonwealth will be entitled to a generous set of new paid family and medical leave benefits and rights beginning January 1, 2021. While no benefits are available under the MAPFML until 2021, the Commonwealth is requiring employers to file quarterly employment and wage detail reports and make quarterly contributions to fund MAPFML benefits far in advance of 2021. More specifically, the first quarterly reports and contributions to the Commonwealth’s MAPFML fund (i.e. to cover the period from October 1 to December 31, 2019) must be remitted on or before January 31, 2020. In light of this approaching deadline, the following are the key steps relating to these quarterly reporting and contribution requirements.
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The Massachusetts Paid Family and Medical Leave Self-Funded Private Plan Exemption – What We Know Now
December 2, 2019 | Blog | By Patricia Moran, Natalie Young
Under the new Massachusetts Paid Family and Medical Leave Law, M.G.L c. 175M (“MAPFML”), employees and other covered individuals in the Commonwealth will be entitled to a generous set of new paid leave benefits and rights beginning January 1, 2021.
Read more
President Directs Agencies to Expand HSA and FSA Rules
July 1, 2019 | Blog | By Patricia Moran
In an Executive Order issued on June 24, 2019, President Trump directed several agencies to address a number of health care related matters through regulation. This focuses on Section 6 which takes aim at Health Savings Accounts (HSAs), health care Flexible Spending Accounts (FSAs), and medical expenses generally.
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News & Press
Mintz Recognized by Chambers USA 2019
April 26, 2019
Chambers USA 2018 Ranks Mintz Attorneys & Practices
May 03, 2018
Mintz partner and Massachusetts lawyer Julie Korostoff is one of 49 attorneys recognized as “Leaders in Their Fields” by the 2018 Chambers USA: America's Leading Lawyers for Business guide. Chambers named Korostoff a “Recognized Practitioner” in Technology.
401(k) Plans: A Cybersecurity Afterthought
February 21, 2018
Mintz attorney Patricia Moran’s article was recently published on the Society for Human Resource Management’s website. In it, she elaborates on the matter of cybersecurity awareness, or lack thereof, when it comes to employer management of 401(k) plans.
Mintz Named Top Firm in Energy and Eleven Attorneys Featured in JD Supra’s 2017 Reader’s Choice Awards
March 20, 2017
JD Supra has recognized Mintz in its 2017 Reader’s Choice awards, highlighting the most widely read authors and articles over the past year. Eleven Mintz attorneys were named JD Supra Top Authors in four industries and Mintz was recognized as the Top Firm with readers in the Energy Industry.
AARP Sues EEOC Over Employee Healthcare Plans (Audio)
October 27, 2016
Mintz Employment, Labor, and Benefits attorney Patricia Moran provides commentary in this Bloomberg coverage covering the AARP's suit against the EEOC over employee healthcare plans.
What to Expect from a Health Plan Audit
October 12, 2016
Mintz Employment, Labor, and Benefits attorney Patricia Moran provides commentary in this Society for Human Resource Management article on the U.S. Department of Labor’s Health Benefits Security Project.
Electronic Distribution of Health and Welfare Benefits Documents: Five Steps to Getting it Right in the Affordable Care Act Age
September 23, 2016
Mintz Employment, Labor and Benefits attorney Patricia Moran authored this Bloomberg BNA column on what employers planning to use electronic distribution to satisfy notice and disclosure requirements inherent in employee health and welfare benefit provision need to know.
Mintz's Patricia Moran authored this Law360 column on the “broad swath of substantive as well as reporting and disclosure requirements under the Affordable Care Act and the Employee Retirement Income Security Act” to which employee benefits are often subject.
Cadillac Tax Isn’t Being Sent to the Junkyard Yet
January 13, 2016
Mintz attorney Patricia Moran is quoted in this BNA’s Pension and Benefits Blog piece on how the delay in implementation of the Affordable Care Act’s "Cadillac" tax will give employers time to make sure their employee healthcare plans do not exceed the limits stipulated in the tax.
Three Mintz Attorneys Selected for Boston’s Future Leaders Program
January 15, 2013
Events
Panelist
May
27
2020
BBA Webinar: Recent Guidance for Employee Benefit Plans in Response to the COVID-19 Pandemic
This is an online event.
Speaker
Oct
2
2019
Mintz's Annual Boston Employment Law Summit
Boston, MA
Speaker
Speaker
Jun
12
2019
Moderator
Nov
7
2018
Boston Employment Law Summit
One Financial Center, Boston, MA
Mar
27
2018
New DOL Disability Claims Regulations
Strafford Webinar
Jun
2
2017
Trump Moves to Restrict Access to Birth Control
Bloomberg BNA Radio
Oct
27
2016
AARP Sues EEOC Over Employee Healthcare Plans
Bloomberg BNA Radio
Speaker
Jun
21
2016
Speaker
Apr
19
2016
The Audit Trilogy Part II: Preparing for and Surviving a Health and Welfare Audit
American Bar Association
Speaker
Oct
7
2015
Tax Issues for Health Care Organizations
American Health Lawyers Association (AHLA)
Ritz-Carlton Pentagon City, 1250 S Hayes Street, Arlington, VA
Speaker
Sep
16
2015
Massachusetts Staffing Association (MSA) Annual Meeting
Massachusetts Staffing Association (MSA)
Monster Headquarters, 133 Boston Post Road, Weston, MA
Speaker
May
13
2015
Speaker
Apr
23
2015
10th Annual Executive Leadership Conference
The New Jersey Staffing Alliance
The Borgata/Water Club 1 Borgata Way,08401 Atlantic City, New Jersey
Speaker
Mar
3
2015
Nov
10
2013
Employer Responsibilities Under Health Care Reform: 2015 Checklist
CPAmerica 2014 Tax Conference
San Juan, Puerto Rico
Jun
5
2013
PPACA – What You Need to Know Now
Benefits Fair and Trade Show 2013 - New England Employee Benefits Council
Norwood, Massachusetts
Apr
26
2013
U.S. Department of Labor Regional Training
Boston, Massachusetts
May
12
2011
Massachusetts Fair Share Contribution Enforcement Update
New England Employee Benefits Council
Sep
20
2010
Mental Health Parity
New England Employee Benefits Council
Oct
29
2009
The Legal and Regulatory Environment for Qualified Retirement Plans
New England Employee Benefits Council
Publications
To attract and retain the best employees, a 401(k) plan is a must. Operating a 401(k) plan, however, involves many responsibilities, including drafting and maintaining plan documents, communicating with employees, calculating and distributing benefits, and protecting plan assets. Most employers delegate some or all of these responsibilities to third-party administrators (TPAs) who, to perform services, collect and hold sensitive employee information such as addresses, birthdates, compensation data and Social Security numbers.
Yet, with all of this sensitive information changing hands, 401(k) plan cybersecurity is often an afterthought, even at companies that take great care to protect their businesses from cyberthreats. Because there are no cybersecurity rules or standards that directly and specifically address 401(k) plans, it is hard to know where to begin. It is also tempting to assume that TPAs have adequate cybersecurity controls in place. However, there are many reasons employers should spend more time protecting their plans—and there are ways to do so.
Yet, with all of this sensitive information changing hands, 401(k) plan cybersecurity is often an afterthought, even at companies that take great care to protect their businesses from cyberthreats. Because there are no cybersecurity rules or standards that directly and specifically address 401(k) plans, it is hard to know where to begin. It is also tempting to assume that TPAs have adequate cybersecurity controls in place. However, there are many reasons employers should spend more time protecting their plans—and there are ways to do so.