Innovative Solutions for Your
ERISA & Employee Benefit Plans


MMPL is a Seattle, Washington law firm of highly skilled attorneys representing ERISA and employee benefit plans and trust funds, their sponsors, fiduciaries and trustees, and institutional service providers throughout the Pacific Northwest and nationwide. Since the firm’s entire practice is concentrated on employee benefits law, we offer comprehensive and experienced tax, fiduciary and trust, ERISA compliance, and litigation counseling. Learn more.

Consolidated Appropriations Act, 2021

  On December 27, 2020, the Consolidated Appropriations Act, 2021Pub. L. No. 116-260, 134 Stat. 1,182 (2020). (the Act) was signed into law. The Act includes COVID-related and other provisions that impact health and retirement plans, including the following. Surprise Billing The Act includes the “No Surprises Act.” Effective for plan years beginning in 2022, health plans must apply in-network cost-sharing to out-of-network emergency services performed in an emergency department (without requiring prior authorization), non-emergency items [...]

Legal Developments Impacting Health and Welfare Plans – 2020 Year-End Update

Congress and agencies issued various relief and rules in response to the COVID-19 pandemic: The Families First Coronavirus Response Act temporarily requires group health plans to cover COVID-19 testing and related services without cost-sharing. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) requires coverage of COVID-19 vaccines without cost-sharing and temporarily allows high deductible health plans to cover telehealth services without a deductible, while permanently expanding the list of reimbursable items from HSAs, FSAs, Archer [...]

Legal Developments Impacting Retirement Plans – 2020 Year-End Update

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included several provisions impacting retirement plans, all of which were modeled after prior legislation providing financial relief options to participants in times of national disaster or other emergency. These CARES Act provisions (all optional at the plan sponsor level) include: (1) permitting participants to take “coronavirus-related distributions” of up to $100,000, which receive special tax treatment and the option to recontribute to the plan within three years; [...]