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Patricia A. Moran

Of Counsel

[email protected]



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.


  • 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)


  • 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



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.
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On April 2, 2018, significant changes to ERISA’s disability claims procedures will take effect. These new rules will require all ERISA-covered plans which provide disability benefits to make significant modifications to the way disability benefit claims are reviewed and decided.
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Happy New Year! It’s that time when we all vow to better ourselves in the months ahead. Resolutions abound, and they need not be limited to individual self-improvement. Employers too have many opportunities for betterment in the New Year.
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Want to Save Trees AND Comply with ERISA? Here’s How!

November 13, 2017 | Blog | By Patricia Moran

Tis the season . . . for ERISA disclosure requirements, of course!  Between open enrollment and the calendar year end, the list of documents, notices and updates required under ERISA looms large and annoying.
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Some Disaster Relief Workers Are Protected Employees under USERRA

October 30, 2017 | Blog | By Patricia Moran, Natalie Young

Hurricanes. Fires. Floods. Shootings. The evening news seems consistently laden with catastrophe. In times like these, a federal agency called the National Disaster Medical System (NDMS) often springs into action.
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Can Employees Pay for Cord Blood Storage with an HRA, FSA or HSA?

October 11, 2017 | Blog | By Patricia Moran

The blood remaining in the umbilical cord after childbirth contains stems cells which may be used in a variety of medical treatments. Many parents of newborns are seeking to save this “cord blood”, either with the hopes of curing known ailments, as insurance against future illnesses, or for use in yet-to-be-discovered therapies.
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The 21st Century Cures Act (Cures Act), enacted on December 13, 2016, provides a new opportunity for small employers to help employees pay for health insurance: the “qualified small employer health reimbursement arrangement” (QSEHRA).
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For employers who want to attract and retain the best talent, a robust benefits package is a must. But with political shifts and changing compliance burdens, keeping up with benefits requirements is a daunting task. First and foremost, employers are concerned about the future of the Affordable Care Act (ACA).
Read more

Student Health Insurance Subsidies Catch Another Break

November 1, 2016 | Blog | By Patricia Moran

On October 21, 2016, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the Departments) issued a FAQ providing indefinite relief for employers who subsidize student health insurance coverage.
Read more

Can Employees Commute Tax-Free on Uber or Lyft?

September 26, 2016 | Blog | By Patricia Moran

Uber, Lyft, and their competitors, offering handy apps, responsive drivers and competitive prices, are fast becoming a favored commuter option.  Many employers either subsidize employee commuter expenses or allow employees to pay for commuter expenses through payroll deductions.
Read more

News & Press

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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.
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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 | 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 | 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.



Boston Employment Law Summit

One Financial Center, Boston, MA


Tax Issues for Health Care Organizations

American Health Lawyers Association (AHLA)

Ritz-Carlton Pentagon City, 1250 S Hayes Street, Arlington, VA


Massachusetts Staffing Association (MSA) Annual Meeting

Massachusetts Staffing Association (MSA)

Monster Headquarters, 133 Boston Post Road, Weston, MA


Massachusetts Employment Law Summit

Mintz Levin

Boston, MA


10th Annual Executive Leadership Conference

The New Jersey Staffing Alliance

The Borgata/Water Club 1 Borgata Way,08401 Atlantic City, New Jersey


Employer Responsibilities Under Health Care Reform: 2015 Checklist

CPAmerica 2014 Tax Conference

San Juan, Puerto Rico


PPACA – What You Need to Know Now

Benefits Fair and Trade Show 2013 - New England Employee Benefits Council

Norwood, Massachusetts


Massachusetts Fair Share Contribution Enforcement Update

New England Employee Benefits Council


Mental Health Parity

New England Employee Benefits Council



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.