Christina Porras

My focus

I counsel employers, fiduciaries, service providers, and tax-exempt organizations on navigating the complex legal framework for sponsoring and maintaining benefit plans to ensure that offerings are efficient and compliant. My work involves advising on issues and transactions related to day-to-day ERISA and tax compliance matters, navigating governmental audits, ERISA litigation, and compliance with the latest legal developments for health and welfare, qualified retirement plans, and executive compensation arrangements.

I advise on compliance with various laws related to health and welfare plans, including the Affordable Care Act, HIPAA, COBRA, and the Mental Health Parity and Addiction Equity Act, as well as on contractual and network management issues with carriers and pharmacy benefit managers.

My practice also includes advising on tax-qualified defined benefit pension plans and defined contribution plans (both 401(k) and 403(b) plans) under the Internal Revenue Code and evolving new compliance laws such as SECURE 2.0. I also counsel on correcting errors under the IRS and DOL correction programs.

Looking ahead

The health and welfare legal industry is likely to see growing focus on telehealth regulations, mental health parity enforcement, and privacy concerns as healthcare information continues to be monitored and regulated by various governmental and state agencies. These changes will be driven by advancements in technology, employee benefits modernization, and evolving compliance standards.

The SECURE 2.0 Act and potential changes in the Internal Revenue Code are expected to continue changing the legal landscape for qualified retirement plans, which could include modified access to retirement plan savings and a likely increased focus on automatic retirement plan enrollment, student loan payment-linked savings, and expanded catch-up contributions, encouraging greater retirement readiness and financial security for US workers.