Seattle partner Karrie Johnson Diaz counsels employers, including government entities and nonprofit organizations, on employee benefits and executive compensation issues. Karrie advises clients on all aspects of qualified retirement plans, including 401(k) plans, defined benefit pension plans, nonqualified plans, stock-based plans and deferred compensation and other executive compensation arrangements, including issues related to Section 409A deferred compensation rules. Karrie's practice also includes advising clients on health and welfare plan matters, including compliance and reporting issues related to the Affordable Care Act and COBRA.
She has broad experience in designing, drafting and implementing qualified defined benefit and defined contribution retirement plans and nonqualified retirement and deferred compensation plans, equity-based compensation programs, employment and severance agreements, and health and welfare benefit plans. Karrie advises employers, plan administrators and other plan fiduciaries on tax and ERISA compliance, retirement and welfare plan design, administration and communication, prohibited transaction issues and other fiduciary issues, and reporting and disclosure requirements. She represents clients in connection with filings with the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation on employee benefit matters. In addition, Karrie regularly advises on benefit and compensation aspects of mergers and acquisitions and regarding the integration of plans and arrangements following the transaction.