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Patricia A. Moran

Of Counsel

[email protected]

+1.617.348.3085

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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

Brochures

Viewpoints

Viewpoint-Landing Employment Counseling Training Mintz

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.
Viewpoint

Massachusetts Paid Family and Medical Leave - Summary of Final Regulations

June 24, 2019 | Blog | By Natalie Young, Patricia Moran

Viewpoint General
The wait is over.  Earlier today (and earlier than the July 1, 2019 due date), the Department of Family and Medical Leave (the Department) issued much-anticipated final regulations for the new Massachusetts Paid Family and Medical Leave law (MAPFML).  We are in the process of reviewing and analyzing these new regulations and will have a full analysis available soon. 
This post summarizes the requirements of MAPFML and outlines the requirements of the private plan exemptions.  We also explain some of the obstacles employers who hope to take advantage of the exemption are likely to encounter. 
On May 1, 2019, the Massachusetts Department of Family and Medical Leave (the “Department”) issued guidance (the “May 1 Guidance”) extending two key deadlines applicable to the Massachusetts Paid Family and Medical Leave Law (MAPMFL).
Viewpoint General

Will Grandfathered Plans be Rescued?

March 19, 2019 | Blog | By Patricia Moran

On February 25, 2019 the Department of Labor, Department of Health and Human Services, Treasury Department and the Internal Revenue Service (the “Departments”) published a request for information (the “ROI”) on grandfathered plans, signaling that a relaxation of the grandfathering rules may be forthcoming.  This post gives a brief history of grandfathered plans and describes the information requested in the ROI (for which responses are due March 27, 2019).
Viewpoint General
When the Affordable Care Act (ACA) was signed some nine years ago, many employers wondered what would become of COBRA (aka, the continuation coverage requirements of the Consolidated Omnibus Budget Reconciliation Act of 1985). COBRA seems as strong as ever. Not surprisingly, however, the COBRA rules are complex, and we frequently field questions from employers who are facing employee terminations and just want to get things right.  Here are some of the more common questions we receive from our employer clients. 
Viewpoint General
The Affordable Care Act (the “ACA”) requires most health plans to provide first dollar coverage of FDA-approved contraception methods. Nearly nine years after the ACA’s enactment, this contraception mandate continues to be one of the most embattled provisions of the ACA. This post covers recent rulemaking and court decisions impacting the contraception mandate.
The contraceptive mandate, one of the more controversial provisions of the Affordable Care Act, continues to make news as various stakeholders duke it out in and out of court.

News & Press

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 | Society for Human Resource Management

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.
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 | http://www.bloomberg.com/news/audio/2016-10-27/aarp-sues-eeoc-over-employee-healthcare-plans-audio Bloomberg

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 | https://www.shrm.org/ResourcesAndTools/legal-and-compliance/employment-law/Pages/Health-Plan-Audit.aspx Society for Human Resource Management

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.
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.
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.

Events

Speaker
Moderator
Nov
7
2018

Boston Employment Law Summit

One Financial Center, Boston, MA

Mar
27
2018
Jun
2
2017
Oct
27
2016
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

Massachusetts Employment Law Summit

Mintz Levin

Boston, MA

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
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
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

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.