Maggie Platzer

My Approach

I advise employers, plan sponsors, and fiduciaries on the design, implementation, and ongoing administration of employee benefit programs, including health and welfare benefits, retirement plans, fringe benefits, and executive compensation arrangements. These programs are subject to overlapping regulatory regimes, including ERISA, the Internal Revenue Code, the Affordable Care Act (ACA), HIPAA, COBRA, and Section 409A, requiring careful coordination to maintain compliance.

I assist clients in managing benefit programs throughout their lifecycle, from initial structuring through ongoing administration, amendment, and termination.

I provide practical, compliance-focused guidance to help clients manage risk while aligning benefit programs with organizational objectives, operational needs, and applicable federal and state requirements, including Vermont law.

Practice Areas

• Employee Benefits
• Executive Compensation

Experience

Retirement Plans

• Advising on the design, implementation, amendment, and termination of qualified retirement plans, including 401(k), 403(b), profit-sharing, and defined benefit pension plans
• Counseling plan sponsors and fiduciaries on ERISA compliance, fiduciary duties, and governance practices
• Assisting with operational compliance matters, including correction of plan errors and use of Internal Revenue Service and Department of Labor correction programs
• Representing clients in connection with Internal Revenue Service and Department of Labor audits and inquiries 

Health and Welfare Benefits

• Advising on the design and administration of employer-sponsored health and welfare plans, including medical, dental, vision, disability, and life insurance benefits
• Counseling on compliance with ERISA, COBRA continuation coverage, HIPAA requirements, mental health parity rules, and the Affordable Care Act (ACA)
• Advising on tax-favored benefit arrangements, including health savings accounts (HSAs), health reimbursement arrangements (HRAs), and flexible spending arrangements (FSAs)

Executive Compensation

• Structuring and implementing nonqualified deferred compensation and executive incentive arrangements, including 457(b) and 457(f) plans
• Advising on compliance with Internal Revenue Code Section 409A and related guidance
• Counseling on the interaction of executive compensation arrangements with ERISA and federal tax requirements

Fiduciary and Compliance Counseling

• Advising plan sponsors, fiduciaries, and benefits committees on fiduciary responsibilities, prohibited transaction rules, and plan governance
• Conducting compliance reviews and advising on internal controls and best practices to support ongoing plan administration

Transactions and Corporate Matters

• Advising on employee benefits issues arising in mergers, acquisitions, financings, and similar corporate transactions
• Conducting benefits due diligence and advising on post-transaction integration of benefit programs

Professional Experience

• Assistant General Counsel and Privacy Officer, Delta Dental of Massachusetts, Inc., Boston, MA (2007 – 2011).
• Law Clerk, General Counsel of the Department of Financial Regulation, formerly known as the Department of Banking, Insurance, Securities, and Health Care Administration (“BISHCA”) (2005 – 2007).