Mikaela C. Habib

Intro

Mikaela Habib advises employers, plan sponsors, and fiduciaries on a wide range of ERISA governed and non-ERISA governed employee benefits matters, helping clients manage risk and maintain regulatory compliance. She helps public and private sector clients understand and fulfill their fiduciary and compliance obligations, including developing governance structures and documents, conducting fiduciary training, and translating complex statutes and regulations into straightforward best practices for her clients.

Mikaela counsels clients on compliance and fiduciary obligations for all types of retirement and health and welfare plans, including public and private sector defined benefit and defined contribution plans, Code section 125 cafeteria plans, flexible spending arrangements, health reimbursement arrangements, dependent care assistance plans, and health savings accounts. She provides guidance under ERISA, the Internal Revenue Code, California state law, the Affordable Care Act (ACA), the Public Health Service Act ("PHSA"), the Mental Health Parity and Addiction Equity Act ("MHPAEA"), HIPAA, COBRA, and the Consolidated Appropriations Act (CAA) of 2021, including the No Surprises Act, and the Transparency in Coverage rules. She also provides strategic guidance on reporting and disclosure obligations, and helps clients implement best practices for compliance.

Her practice includes negotiating and preparing service provider agreements with third-party administrators and other vendors and assisting service providers in developing internal policies and procedures to meet evolving legal standards. She also assists clients with drafting and maintaining plan documents and Summary Plan Descriptions.

Areas of Focus

Education

Academic Distinction

Admissions and Courts