Farinaz Bianca Zahrai

ERISA & Employee Benefits Attorney | Fiduciary Compliance, Retirement Plan Corrections, IRS/DOL Audits & Health Benefits

I am an ERISA and Employee Benefits attorney with more than 25 years of experience in employee benefits, regulatory compliance, and retirement and health plan matters. I help employers, plan sponsors, plan fiduciaries, and individuals navigate complex employee benefits laws, resolve compliance problems, and understand their legal rights and obligations.

My practice combines technical ERISA knowledge with practical experience in employee benefits regulation and auditing. I advise clients on identifying compliance risks, correcting plan errors, addressing fiduciary concerns, and responding to IRS and U.S. Department of Labor (DOL) inquiries and examinations.

Whether you need a focused ERISA compliance review, assistance correcting a retirement plan failure, ongoing benefits counsel, or guidance on an individual retirement or health coverage issue, I provide targeted legal advice designed to help you understand your options and determine the appropriate next steps.

Services for Employers, Plan Sponsors & Fiduciaries
ERISA Compliance & Fiduciary Counsel

I advise employers, retirement plan sponsors, plan administrators, and fiduciaries on ERISA Title I, fiduciary responsibilities, plan governance, administration, and regulatory compliance. My work includes evaluating compliance concerns, interpreting complex employee benefits requirements, and helping clients address potential problems before they escalate.

Retirement Plan Reviews, Corrections & Compliance Opinions

I assist clients with technical retirement plan issues, operational failures, qualification concerns, and available correction strategies. Matters may involve:

401(k), 403(b), profit-sharing, money purchase, defined benefit, and cash balance plans
Multiemployer and Taft-Hartley retirement plans
Coverage, participation, nondiscrimination testing, and plan eligibility
Controlled group and affiliated service group analysis
Employee classification and leased employee issues
IRS correction programs, including EPCRS and the Voluntary Correction Program (VCP), where applicable
Plan documentation, administration, and fiduciary governance

For clients confronting a specific technical question or compliance concern, I can provide focused legal analysis and recommendations tailored to the facts and documents involved.

IRS & Department of Labor Audits

Regulatory examinations can create substantial administrative burdens and raise complex legal questions. Drawing on my employee benefits regulatory and auditing background, I assist clients with understanding applicable requirements, evaluating potential compliance issues, organizing their response, and identifying appropriate corrective measures.

Ongoing Outside ERISA Counsel

Employers and plan sponsors that need specialized employee benefits guidance can engage me for defined compliance projects and other appropriate legal advisory work. My focus includes retirement and health plan compliance, fiduciary matters, technical research, regulatory interpretation, and benefits-related issues arising in business operations and transactions.

Health & Welfare Plan Compliance

I advise on federal requirements governing employer-sponsored health and welfare plans, including:

HIPAA privacy and security requirements
COBRA continuation coverage
Affordable Care Act (ACA) compliance
Mental health parity requirements
Health plan administration and regulatory compliance

I help employers and other plan stakeholders evaluate benefits compliance questions and understand their obligations under applicable law.

Services for Individuals & Plan Participants & Beneficiaries

Employees, former employees, retirement plan participants, and beneficiaries may face difficult questions about retirement benefits, lost accounts, health coverage, and continuation rights. I help individuals understand their rights and evaluate potential next steps involving:

Locating lost or forgotten 401(k) and other retirement accounts
Understanding retirement plan benefits and participant rights
COBRA eligibility, notices, elections, and continuation coverage
Employer-sponsored health coverage questions
Specific employee benefits compliance concerns affecting participants or beneficiaries

When a matter requires legal analysis beyond general information, I can help assess the issue and identify an appropriate course of action.

Why Work With Me?

Employee benefits law is highly technical, and the right answer often depends on the precise plan language, administrative history, applicable regulations, and facts of the situation. My experience in ERISA practice and employee benefits regulation enables me to approach these matters with an understanding of both legal requirements and practical compliance challenges.

I work to give clients clear explanations of complex issues, identify material risks, and outline practical options. My services are focused on employee benefits and ERISA matters rather than general legal practice.

Discuss Your ERISA or Employee Benefits Matter

If you are an employer, plan sponsor, fiduciary, or individual dealing with a retirement plan, fiduciary compliance, IRS or DOL examination, or health benefits issue, contact me to discuss the nature of your matter and the legal services you need.

For prospective engagements, please be prepared to provide a brief description of the issue, the applicable plan or benefit arrangement, any relevant deadlines, and the specific legal assistance you are seeking. Engagements are subject to conflict checks, agreement on scope, and execution of an engagement agreement.