Summer Conley guides companies through the complicated legal landscape surrounding employee benefits. She advises on qualified plan, health and welfare and executive compensation issues related to: Retirement plan committee fiduciary responsibilities, Internal Revenue Service (IRS) and Department of Labor (DOL) correction procedures, Health Insurance Portability and Accountability Act (HIPAA), Consolidated Omnibus Budget Reconciliation Act (COBRA), Section 125, Health care reform, Alternative plan investments. Summer helps companies comply with HIPAA privacy regulations and health care reform rules, and she assists plan sponsors and fiduciaries in complying with the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. Summer drafts various plan documents, including summary plan descriptions and employee communications, and she counsels clients on establishing, changing and terminating benefits programs and on entering into benefits services agreements.