Denise Atwood has been practicing law since 1995. Since joining the firm in 1998, her practice has focused on qualified plans (with an emphasis on Section 401(k) and 403(b) plans), health and welfare plans, and other fringe benefit programs. Denise assists clients with design and drafting issues, as well as all aspects of qualified retirement and health and welfare plan administration. She has significant experience in the areas of COBRA, health care reform, wellness programs, cafeteria plans, claims administration, and qualified plan corrections. Denise also assists plan sponsors with their HIPAA privacy and security compliance and has conducted HIPAA training for various clients.

Representative Matters

Representative Engagements

· Assisted employers with developing their HIPAA privacy and security policies and procedures, privacy notices, business associate agreements, and related documents for their health plans, as well as conduct HIPAA privacy training

· Advised and assisted numerous clients with correcting retirement plan qualification issues under the Employee Plans Compliance Resolution System

· Counseled various non-profit corporations regarding 403(b) compliance issues

· Counseled and assisted welfare benefit committees with complex health plan claims appeals

· Assisted various employers with the administration of its qualified retirement plans and health and welfare plans

Leadership Positions

· Secretary, Western Pension & Benefits Conference, Governing Board (2010-2011)

· Past-President, Phoenix Chapter of the Western Pension & Benefits Conference (2009-2010)

· Board Member, Phoenix Chapter of the Western Pension & Benefits Conference (2008-present) (2003-2005); Program Committee Co-Chair (2012-2013)

· Co-Chair, Phoenix Chapter of the Western Pension & Benefits Conference, Spring Conference Planning Committee (2002-2003) (2003-2004)

Professional Memberships & Activities

· State Bar of Arizona

· Western Pension & Benefits Conference, Phoenix Chapter

· Worldwide Employee Benefits Network, Phoenix Chapter

Representative Presentations & Publications

· What Employers That Maintain Group Health Plans Need to Know About the HIPAA Omnibus Regulations, Snell & Wilmer Employee Benefits Update (February 2013)

· The Worth and Worry of Wellness, Co-Speaker, Western Pension & Benefits Conference (February 2013)

· Health Care Reform is Here - Employers Should Move Forward with Implementation, Co-Speaker, Snell & Wilmer (January 2013)

· Health Care Reform Compliance Checklist for Plan Sponsors, Co-Author, Snell & Wilmer Legal Alert (August 2012)

· Health Care Reform's New Research Fees: What Employers Need to Know, Co-Author, Snell & Wilmer Legal Alert (August 2012)

· W-2 Reporting of Employer-Sponsored Group Health Coverage, Co-Author, Snell & Wilmer Legal Alert (July 2012)

· Health Care Reform's Medical Loss Ratio Rebates and Their Impact on Employer Group Health Plans, Co-Author, Snell & Wilmer Legal Alert (July 2012)

· The Supreme Court's Decision and its Impact on Employer Group Health Plans, Co-Speaker, Snell & Wilmer (July 2012)

· Health Care Reform 2012, Speaker, Western Pension & Benefits Conference (February 2012)

· Reminder - Medicare Part D Notices Must Be Distributed by October 15, Co-Author, Snell & Wilmer Legal Alert (October 2011)

· Employee Benefits Implications of Health Care Reform, Co-Speaker, American Counsel of Engineering Companies (May 2011)

· Health Care Reform 2011, Co-Speaker, Western Pension & Benefits Conference (May 2011)

· Complying with Health Care Reform in 2010 and 2011 - An Employee Benefits Perspective, Co-Speaker, Arizona Society of CPAs Federal Tax Institute Conference (November 2010)

· Complying with Health Care Reform in 2010 and 2011 - An Employee Benefits Perspective, Co-Speaker, Snell & Wilmer (October 2010)

· Restructuring Tiers of Coverage or Making Changes to Wellness Incentives May Impact Grandfathered Plan Status, Snell & Wilmer Legal Alert (October 2010)

· New Guidance on Internal Claims Procedures and External Reviews Under PPACA Might Be the Best Reason to Maintain Grandfathered Plan Status, Co-Author, Snell & Wilmer Health Care Reform Alert (September 2010)

· New Grandfathered Plan Rules Have Important Implications for Existing Group Health Plans, Co-Author, Snell & Wilmer Legal Alert (July 2010)

· Employee Benefits and Tax Implications of Health Care Reform, Co-Speaker, State Bar of Arizona Tax Law Section (May 2010)

· Employee Benefits and Tax Implications of Health Care Reform, Co-Speaker, Snell & Wilmer (April 2010)

· How to Ensure That Your Group Health Plans are HIPAA Compliant, Speaker, Lovitt & Touche (February 2009)

· Understanding the Legal Aspects of a Wellness Program, Speaker, Arizona Chamber of Commerce & Industry 2008 Health Care Summit on Wellness (October 2008)

· Understanding the Legal Aspects of a Wellness Program, Speaker, Wellness Wave Seminar Sponsored by CIGNA, Willis and Snell & Wilmer (September 2008)

· Health Insurance Bootcamp, Co-Speaker, Lorman Education Services (July 2008)

· Pension Protection Act Changes for Defined Contribution Plans, Co-Speaker, Snell & Wilmer Benefits Update (March 2007)

· Health and Welfare Plan Update, Co-Speaker, Snell & Wilmer Benefits Update (March 2007)

· All the Latest Welfare Plan Developments That's Fit to Print, Speaker, World Wide Employee Benefits (February 2007)

· Wellness - Strategies, Success, and Savings, Panelist, Phoenix Chapter of the Western Pension & Benefits Conference (December 2006)

· Application of USERRA to Employee Benefit Plans, Speaker, Snell & Wilmer (November 2006)

· COBRA Administration and Compliance for Employer Group Health Plans, Speaker, International Certified Employee Benefit Specialists (June 2006)

· A Day in the Life of HIPAA Compliance - HIPAA Portability, Privacy, and Security, Speaker, Phoenix Chapter of the Western Pension & Benefits Conference (February 2006)

· Section 401(k) and (m) Final Regulations, Co-Speaker, Snell & Wilmer Benefits Update (November 2005)

· HIPAA Portability Rules, Co-Speaker, Snell & Wilmer Benefits Update (November 2005)

· HIPAA Security for Small Employers, Co-Speaker, Snell & Wilmer Benefits Update (November 2005)

· Health and Welfare Plan Update, Speaker, Phoenix Chapter of the Western Pension & Benefits Conference, Spring Conference (May 2005)

· Final COBRA Regulations, Co-Speaker, Snell & Wilmer Benefits Update (November 2004)

· Working Family and Tax Relief Act of 2004, Co-Speaker, Snell & Wilmer Benefits Update (November 2004)

· Complying with HIPAA's Security Rules, Co-Speaker, Snell & Wilmer Benefits Update (November 2004)

· The Regulatory Environment of Health and Welfare Plans, Speaker, International Certified Employee Benefit Specialists (September 2004)

· HIPAA Privacy Panel Discussion, Panel Member, World Wide Employee Benefits (September 2003)

· HIPAA Privacy - Digging Deeper, Speaker, Phoenix Chapter of the Western Pension & Benefits Conference, Spring Conference (May 2003)

· HIPAA Privacy Rules - A Primer for Plan Sponsors, Speaker, Snell & Wilmer (February 2003)

· HIPAA's New Privacy Regulations - What Health Plan Sponsors Need to Know, Speaker, Las Vegas Corporate Counsel Organization Meeting (January 2003)

· Interaction Between State and Federal Laws on Health Plan Administration, Guest Lecturer, Healthcare Jurisprudence Course, Arizona State University Graduate School of Business (Fall 2003; Fall 2002)

Community Involvement

· Volunteer Lawyers Program

Other Professional Experience

· SunAmerica Securities, Inc., Legal Compliance Manager

· Arizona Corporation Commission, Securities Division, Securities Specialist

News & Events 04/25/2013, Webinar - Health Care Reform's Large Employer Play or Pay Penalties

06/26/2012, The Supreme Court Decision on Health Care Reform. What If It Stays? What If It Goes? The Impact on Employer Group Health Plans

Publications

04/24/2013, Webinar - Health Care Reform's Large Employer Play or Pay Penalties

02/08/2013, Employee Benefits Update - February 8, 2013
What Employers That Maintain Group Health Plans Need to Know About the HIPAA Omnibus Regulations

11/29/2012, Employee Benefits Update - November 2012
IRS Extends Deadline for Certain Plan Amendments

11/12/2012, Employee Benefits Update - November 2012
2012 End of Year Plan Sponsor â??To Doâ?? Lists

08/16/2012, Legal Alert - Health Care Reform: Part 6 of 6
Health Care Reform Compliance Checklist for Plan Sponsors

08/09/2012, Legal Alert - Health Care Reform: Part 5 of 6
Health Care Reform's New Research Fees: What Employers Need to Know

07/26/2012, Legal Alert - Health Care Reform: Part 3 of 6
W-2 Reporting of Employer-Sponsored Group Health Coverage

07/12/2012, Legal Alert - Health Care Reform: Part 1 of 6
Health Care Reform's Medical Loss Ratio Rebates and Their Impact on Employer Group Health Plans

03/14/2012, Employee Benefits Update - March 2012
Department of Labor Issues Final Fee Disclosure Regulation for Qualified Plans

01/12/2012, Legal Alert: Office of Civil Rights to Conduct HIPAA Compliance Audits
Privacy and Data Protection Alert

11/30/2011, Employee Benefits Update - November 2011
2011 End of Year Plan Sponsor To Do Lists

10/03/2011, Legal Alert: Reminder - Medicare Part D Notices Must be Distributed by October 15

09/02/2011, Employee Benefits Update - September 2011
Department of Labor Issues Extension for Disclosure Rules for Qualified Plans

10/14/2010, Health Care Alert: Navigating Health Care Reform (October 14, 2010)
Restructuring Tiers of Coverage or Making Changes to Wellness Incentives May Impact Grandfathered Plan Status

09/17/2010, Health Care Alert: Navigating Health Care Reform (September 17, 2010)
New Guidance on Internal Claims Procedures and External Reviews Under PPACA Might Be the Best Reason to Maintain Grandfathered Plan Status

07/08/2010, Health Care Alert: Navigating Health Care Reform (July 8, 2010)
New Grandfathered Plan Rules Have Important Implications for Existing Group Health Plans

04/02/2010, Health Care Alert: Navigating Health Care Reform (April 2, 2010)
Understanding Health Care Reform - An Initial Guide For Employers

03/30/2010, Health Care Alert: Navigating Health Care Reform
Understanding the New Health Care Reform Act

03/25/2010, Employee Benefits Update - March 25, 2010
Agencies Issue Mental Health Parity Regulations

03/10/2010, Employee Benefits Update - March 2010
Additional Extension of COBRA Premium Subsidy Eligibility Period

01/21/2010, Employee Benefits Update - January 2010
SEC Adopts New Compensation Disclosure Rules

01/04/2010, Employee Benefits Update - December 2009
COBRA Premium Subsidy Extension

11/13/2009, Employee Benefits Update - November 2009
2009 End of Year Plan Sponsor "To Do" Lists

10/05/2009, Employee Benefits Update - October 2009
Complying with the Mental Health Parity and Addiction Equity Act of 2008

09/02/2009 Employee Benefits Update - September 2009
Group Health Plan Sponsors Should Be Aware of Changes Made by the HITECH Act

08/27/2009, Employee Benefits Update - August 2009
HIPAA's New Requirements Concerning Notification of Breaches of Unsecured PHI

04/08/2009, Employee Benefits Update - April 2009
New Rules Amend Truth in Lending Act to Exclude Plan Loans

03/26/2009, Employee Benefits Update - March 2009
Department of Labor Issues Model COBRA Notices with Premium Reduction Information

03/25/2009, Employee Benefits Update - March 2009
Department of Labor Issues Guidance on Annual Funding Notice Requirements for Defined Benefit Plans

03/18/2009 Employee Benefits Update - March 2009
Employers That Sponsor Group Health Plans Must Take Action to Comply with CHIPRA

03/12/2009, Employee Benefits Update - March 2009
Required Minimum Distributions From Defined Contributions Plans Waived for 2009

03/06/2009, Employee Benefits Update - March 2009
New Legislation Implementing COBRA Premium Subsidy Requires Group Health Plan Sponsors to Take Immediate Action

11/19/2008, Employee Benefits Update - November 2008

09/10/2008, Employee Benefits Update - September 2008

09/05/2008, Legal Alert: What Employers Need To Know About the Genetic Information Nondiscrimination Act of 2008

11/16/2007, Employee Benefits Update - November 2007

08/15/2007, Deferred Compensation Arrangements and the Final 409A Regulations

04/01/2007, Employee Benefits - April 2007: IRS Releases Final Regulations Regarding Nonqualified Deferred Compensation Plans