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Natalie M. Nathanson is a principal in the Miami, Florida, office of Jackson Lewis P.C. She focuses her practice on employee benefits, ERISA plans, and executive compensation matters.

In her legal practice, Natalie offers a depth of experience gained from serving as both in-house counsel and a law firm partner. Natalie understands that clients want easy-to-understand, helpful, real-world advice and counsel. She appreciates that while the issues underlying benefits questions can be complex, employers need responsive service, straightforward advice, and concise risk assessments so they can make time-sensitive business decisions while ensuring they remain in compliance with applicable laws and regulations.

Natalie counsels clients on compliance and administration of qualified retirement plans under ERISA and the Internal Revenue Code and assists with welfare plan issues involving cafeteria plans, health plans, flexible spending accounts, the Affordable Care Act (ACA) and COBRA. She provides training and guidance to Employee Benefits Administrative and Trust Investment Committees regarding their fiduciary duties under ERISA. Natalie also advises on non-qualified deferred compensation arrangements and compliance with Section 409A of the Internal Revenue Code.

Natalie has successfully negotiated with the Internal Revenue Service, including in Employee Plans Compliance Resolution System (EPCRS) filings, Employer Shared Responsibility Penalties under the ACA, and applications for tax-qualification determination letters. She has also represented clients in negotiations with the Department of Labor regarding Voluntary Fiduciary Correction Program filings and incomplete Form 5500 submissions.

In Natalie's day-to-day practice she combines her wide range of experience with ongoing study of the evolving legal landscape to offer clients plain-English advice on a variety of employee benefits issues.

Employers are grappling with employee benefit issues in response to the 2019 Novel Coronavirus (“COVID-19”).  Efforts are being made to pave the way for widespread testing by eliminating cost barriers such as deductibles, copayments, coinsurance, or High Deductible Health Plan restrictions to ensure employees and their families are proactively being diagnosed once symptoms present, to

Occasionally qualified plan administrators discover that their plans have incurred an operational error.  The Internal Revenue Service (“IRS”) recognizes that it needs the help of plan administrators to police the administration of qualified plans and has correspondingly published guidance to help plan administrators take appropriate corrective action where necessary.

IRS Correction Alternatives

Revenue Procedure 2016-51

As companies complete their Section 6055 and 6056 reporting under the Affordable Care Act (ACA), now it’s time to be on the lookout for notices regarding ACA penalties.

Watch for Notice Letters:  According to CMS, the Federally-Facilitated Marketplace will begin sending batches of notifications to certain employers whose employees received premium subsidies when purchasing