Services - Johnson + Krol

ACA and MHPAEA Compliance

We have extensive experience advising clients regarding all aspects of ACA and MHPAEA compliance and cost-management strategies.
We negotiate external review organization contracts, and through our thorough understanding of the claims and appeals requirements under the ACA, we regularly advise clients regarding best practices in medical necessity determinations.
We assist clients with developing cost-management strategies for ACA and MHPAEA compliance requirements to minimize the cost impact to the fund.
We offer advice to employer groups regarding the new employer mandates, including offers of coverage, determination of full-time equivalent employees and reporting and disclosure requirements under the ACA.
We provide training and supplemental materials to funds with regard to preventive service coverage, as required under the ACA.
We advise clients regarding ongoing MHPAEA requirements, such as parity testing and the imposition of qualitative and quantitative limits.

Affirmative Action Review

We have assisted our clients in conducting annual Affirmative Action Reviews to ensure compliance with the Affirmative Action Plan set forth in the in the Apprenticeship Standards.
We work with clients to formulate new and innovative methods for recruiting women and minorities to the Apprenticeship Program to help meet the objectives of the Affirmative Action Plan.

Apprenticeship Standards

We routinely draft or update Standards of Apprenticeship, including any related Affirmative Action Plans or Selection Procedures, to remain current with Department of Labor regulations and guidelines.
We regularly handle the submission of the Standards of Apprenticeship to the Department of Labor to help ensure a timely approval.
We monitor changes to the legal landscape and advise clients of any updates or revisions that are necessary to maintain compliance with applicable law.

Benefit Determinations

We are available for immediate consultation on a daily basis to assist with initial benefit determinations and appeal decisions.
We provide informal verbal opinions and guidance, formal written opinions or detailed drafted claim determination letters, depending on each client’s preference.
We pride ourselves on giving well-informed, rational and timely opinions that are useable by our clients.
In the event of benefit litigation, we have a great deal of experience in successfully litigating benefit denial cases.

Benefit Plan Design

We assist clients with negotiating and designing benefit programs that address funding issues and/or provide benefit improvements that are satisfactory to all trustees.
We have assisted clients with developing late retirement incentives and enhanced suspension programs to address specific client needs without running afoul of anti-cutback provisions.
We have assisted clients with creating, implementing and administering atypical multi-employer benefits, such as ancillary benefit plans and cafeteria plans.

Board Meetings

We are available for attendance at board meetings as required or requested by the board.
We counsel trustees on the ethics, rules and procedural governance of board meetings, including compliance with trust agreements and Robert’s Rules of Order.
We can prepare or assist with the preparation of meeting minutes.
We also make sure our Board’s get the most up to date information on what the options and solutions are being used at similar funds.

Collections

We conduct ongoing delinquency reviews with funds and evaluate each collection matter individually so we can best provide our clients with a speedy and cost-effective resolution.
When negotiations break down, we serve our clients by litigating aggressively and efficiently.
We approach each delinquency with the knowledge that the contractor is usually not the problem – the delinquency is the problem. We work with contractors to find amicable payment options that serve the funds’ interests.
With our comprehensive understanding of contribution collection procedures, compliance audits and bonding alternatives, we help our clients develop and maintain effective collection programs.
We develop collection policies and procedures specifically tailored to fit our clients’ needs.
We recognize the importance of creating policies and procedures that ensure a fair and consistent process under which all delinquent contractors are treated the same.
We understand time is the enemy in collection matters and there is often a small window to collect delinquent contributions. In matters where a settlement cannot be reached, we strive to advance the case to the next phase of collection as quickly as possible.
Our team of litigators are extremely knowledgeable in all phases of post-judgment collection proceedings, including wage garnishments, liens on real and personal property, mechanic’s liens and the seizure and sale of other assets to satisfy contractor delinquencies.
We represent multi-employer funds in all phases of bankruptcy proceedings and seek to maximize recoveries through the perfection of security agreements, which elevates the funds’ status to that of a secured creditor.
We’re experienced in implementing cost-effective payroll compliance audit programs and resolving contractor disputes over audit deficiencies.
Our attorneys effectively seek out alternative sources for recovery and enforce contractor obligations under collective bargaining agreements by investigating and seeking to hold alter-ego and successor companies liable for delinquent contributions and withdrawal liability assessments.
We have strong working relationships with many general contractors across the Midwest, which helps to identify problem employers before they spiral out of control and to obtain payments directly from general contractors, if necessary.
Finally, we understand that collection costs that exceed the amount of the recovery are not in the funds’ best interest. With this in mind, we prepare comprehensive quarterly collection reports that provide trustees with a detailed explanation of the status of all pending cases, as well as a detailed report of the fees spent in comparison to the amounts recovered.

Compliance with Regulatory Requirements

We’re well-versed in the regulatory requirements reviewed during a DOL or IRS investigation, and we work to ensure that our clients are compliant with all reporting requirements, operational issues and fiduciary standards.
We perform daily reviews of regulatory guidance in order to be fully up-to-date on issues that affect our clients.
We provide robust support for the administration of our plans by giving the clear, concise and timely advice needed to administer a plan on a daily basis in accordance with applicable law.
We are able to provide our clients with both the technical and the practical applications of relevant regulations.

Discipline Assistance

We regularly assist Joint Apprenticeship Training Committees with discipline hearings and decisions to ensure that the decisions are consistent with the Standards of Apprenticeship and other controlling regulations.
We attend JATC discipline hearings and draft minutes and notice letters upon request by the JATC.
We will work with the JATC to address disciplinary problems to prevent future issues.

DOL Reviews

We’ve developed a comprehensive approach of responding to DOL and IRS audits that has proven to be extremely successful.
We have experience in handling document review and preparation, drafting responses to corrective action letters and general representation in dealing with the IRS and DOL.
Our strategy of conducting a comprehensive compilation and organization of documents with an eye towards identifying and addressing any potential issues prior to the first interview has been successful in limiting the length and scope of investigations.
We have excellent working relationships with many regional EBSA offices that helps us efficiently resolve problems.

EEOC Compliance

We assist JATCs in monitoring and revising selection procedures to comply with EEOC regulations.
We routinely review Affirmative Action Plans and develop unique methods for recruiting and retaining female and minority applicants.
We assist JATCs with questions related to Title VII, ADA, ADEA, FMLA and other state and federal laws.
We review all policies and procedures and provide recommendations to ensure compliance with applicable regulations.

ERISA Litigation

We have a team of litigation attorneys that is prepared to handle all litigation brought by or against our clients.
We routinely appear in both federal and state courts to represent our clients in a wide range of matters involving benefit denials, benefit overpayments, claims involving breach of fiduciary duty, and claims against service providers.
Whether the fund is initiating litigation or defending it, we approach all disputes by seeking out the most cost-effective strategy for the fund. Following this rule has enabled us to recover and save a significant amount of plan assets on behalf of our clients.

Fiduciary Liability Insurance

We work with leading insurance brokers and carriers in the multi-employer industry to assist trustees with comprehensive fiduciary liability insurance coverage.
We take proactive steps at the first indication of a potential claim to notify the carrier and obtain the highest level of coverage available under the policy.
We stay apprised of new coverage opportunities and evaluate the costs and benefits of additional coverage.

Fund and Plan Audits

We understand the importance of the selection and retention of fund auditors for legal compliance and best practice identification.
We are knowledgeable about the selection and monitoring of qualified independent fund auditors, payroll auditors and claims and procedures auditors.
We assist clients with the development and oversight of a payroll audit program to determine employer compliance with contribution reporting and submission.
We advise clients regarding control deficiencies identified by the independent auditor and implement strategies to address the auditor concerns.
We manage corrective actions to ensure timely and compliant corrections.

Governmental Filings

We draft and/or review all required governmental filings on behalf of our clients and respond to governmental inquiries when necessary.
We review Apprenticeship programs for compliance with required governmental filings.

HIPAA Compliance

In the current environment, we are aware of the heightened need for oversight and management of HIPAA compliance issues.
We’ve developed model HIPAA security and privacy manuals for our clients where more robust documentation is indicated.
We routinely provide HIPAA training to health plan staff and have developed training materials for clients interested in handling training in-house.
We regularly advise clients regarding breach notification and the handling and disclosure of PHI, internally and with contracted business associates of our health plan clients.
We negotiate business associate agreements with all health plan vendors and advise our clients of any potential issues identified during negotiations where a vendor is attempting to refuse liability.
We regularly review and conduct HIPAA risk assessments for clients to determine whether a breach has occurred and advise as to the required follow-up actions.

Investment Contracts

We have extensive experience negotiating, drafting and reviewing all types of investment agreements, including private equity, real estate, alternative investments, hedge funds, fund-of-funds and public market investments.
We routinely negotiate side letter agreements to better protect our clients and often insist on provisions related to fiduciary status, standard of care, indemnification, reporting, insurance (fidelity bond), best execution, compliance with investment guidelines and most favored nations.
As part of our investment agreement review process, we often require that investment consultants provide our clients with a “due diligence confirmation.” This added level of protection helps to ensure that a particular investment is appropriate for the client given the client’s cash flow, risk tolerance and other unique circumstances and helps to maintain compliance with the investment policy statement.

Lease Agreements

We assist clients in managing lease agreements of the funds from concept to administration.
We regularly advise clients regarding the due diligence required to comply with the prohibited transaction rules and avoid issues in the event of a DOL review.
We routinely draft lease agreements for funds based on market rental appraisals and the specific needs of the clients and negotiate with the landlord/tenant on behalf of our clients.
We understand the procedural requirements necessary to avoid a conflict-of-interest issue where clients are renting space from a related party and advise our clients accordingly to ensure compliance.

New Developments

We are diligent at keeping up with current developments in case law, regulations and advisory opinions relating to ERISA and labor law, and most importantly, we inform our clients about how the changes affect them. One of the ways that we keep our clients informed about important legal developments is by publishing The State of The Union, a newsletter devoted to ERISA and Labor Law issues.

Participant Communications

We understand that participant communications are a core component of effective and efficient benefit administration.
We assist clients with developing a communication strategy to inform participants about benefit design changes, funding issues and administrative changes.
We focus on drafting and reviewing participant communications to clearly and thoroughly explain the terms of the plan, policies and procedures in a manner participants can easily understand.
Our expertise with the ERISA disclosure rules allows us to assist fund administrators with timely and proper disclosure of plan terms, policies and procedures upon request.
We assist clients with informational meetings and presenting benefit design changes, implementation strategies and funding issues for participants and employers.

Plan Document Maintenance

In order to protect participants, trustees, employers and the union, we take responsibility for maintaining all plan documents in compliance with ERISA and the code.
We have the knowledge and experience to draft all plan documents, plan restatements, summary plan descriptions and SMMs.

Plan Mergers

We have been extensively involved in both small- and large-scale mergers and consolidations both of unions and of their sponsored benefit funds.
We assist clients with all aspects of merger management including negotiations, benefit design integration, asset transfers, merger document drafting, and drafting and submitting notifications to participants, employers and requisite government agencies.
We work with the merging funds and their fiduciary liability insurance carriers to provide the appropriate level of ongoing and tail coverage for trustees.

PPA and MEPRA Compliance

We offer counsel on all aspects of pension plan funding. We have been instrumental in developing and managing funding improvement plans for our clients in the “yellow zone” and rehabilitation plans for our clients in the “red zone” under the PPA.
We work in tandem with fund consultants and actuaries to provide advice on funding improvement plans, rehabilitation plans and other compliance issues under the PPA.
We assist funds with the reporting and disclosure deadlines and content of notices required under the PPA.

Promotional Activities

We are experienced in drafting or amending trust agreements so that a training fund may pay for promotional activities and remain in compliance with DOL requirements.
We routinely assist our training fund clients in adopting internal policies to ensure that all expenses, trustee travel and promotional activities are permitted and paid for in line with DOL requirements.

Provider Contracts

Aggressive negotiation of contract language is a vitally important part of providing effective legal representation that is too often neglected by fund counsel.
We place a great deal of emphasis on obtaining favorable contractual terms from plan providers for our clients.
We strive to protect the trustees and the participants by engaging in a rigorous due-diligence process with thorough analysis and effective negotiation of these agreements.

QDRO Administration

We have a robust QDRO administration system to efficiently and effectively assist clients with issues related to QDRO administration, including DRO review, withholding of benefits, alternate payee waivers and post-mortem DRO implementation.
To keep the client costs low, we developed model domestic relations orders that can be distributed directly by the fund to requesting parties.
We also deal extensively with child support withholding orders, qualified medical child support orders (QMCSOs) and IRS levies.

Scholarship Loan Agreements

We work with our training fund clients to develop scholarship loan agreements for apprentices enrolled in apprenticeship programs.
We work with apprenticeship leaders to utilize the scholarship loan agreements to retain apprentices both during the apprenticeship and after graduation.
We work with training funds to determine the estimated cost of the training received by an apprentice and draft scholarship loan agreements to match the cost of the training.
If a former apprentice leaves the industry and breaches the scholarship loan agreement, we obtain a judgment against the former apprentice and collect the cost of training received by the apprentice.
We have successfully argued that a scholarship loan from an apprenticeship program is a non-dischargeable educational loan.

Shared Services/Expenses Policies

Because of our extensive experience advising clients and interfacing with the DOL during plan reviews, we understand the importance of implementation and administration of a shared expense policy between ERISA trust funds and related parties.
We assist clients with reviewing their current practices regarding shared services and expenses and determining whether the adoption of a formal policy is required for compliance.
We advise clients regarding best practices in determining a reasonable methodology for allocating expenses to ERISA trust funds and related parties.
We work with fund auditors during their review of shared services and expenses practices and make recommendations to the trustees regarding compliance and administration.

Subrogation and Reimbursement

We have vast experience with administration and enforcement of effective subrogation and reimbursement programs.
Our clients are offered an accurate assessment of the best-case value of each third-party recovery case, along with the enforcement options available to the plan under the circumstances. This knowledge helps to determine the best course of action for each particular matter.
We use effective plan language, forms, analysis and knowledge of relevant law to achieve fair results in a cost-effective manner.
We have also developed a new subrogation administration service where we can fully administer your subrogation program. The service is provided on a contingency fee basis.

Training Rules and Regulations

We routinely draft Apprentice Rules and Regulations to address matters related to attendance, grades, behavior, harassment, discrimination and other topics related to the apprenticeship program.
We monitor existing policies to ensure compliance with existing procedures and applicable law.
We draft and create new policies or procedures for apprenticeship programs when new regulations or guidance becomes available.

Trust Agreements

We have experience in drafting and restating trust agreements to maintain compliance with current laws and regulations.
We periodically review trust agreements and suggest changes needed to maintain compliance.
We provide guidance and advice to the trustees to ensure that the actions of the fund are in compliance with the terms of the trust agreement.

Withdrawal Liability

We draft and negotiate withdrawal liability policies to protect pension funds and to provide contributing employers notice of their liability and the procedural requirements.
We work with our pension fund clients’ actuaries to ensure that uncollectible withdrawal liability is reallocated in accordance with the MPPAA.
We understand the nuanced procedural deadlines imposed by the MPPAA and aggressively use them to benefit our pension fund clients.
We review whether the parties to a contributing employer’s sale of assets have complied with the Sale of Asset Exemption and work with the employers to obtain proper bonds or escrows when necessary.
We demand proof from employers that were not required to pay withdrawal liability because of the Sale of Asset Exemption that they have not liquidated their assets within five years of the sale, so as to ensure that assets will be available if the purchasing employer ceases to contribute to the pension fund.
We develop strategies for our clients to conduct investigations into whether any employers have sustained partial withdrawals. In several instances, we have successfully assessed partial withdrawal liability against employers.
When there is a possibility of a withdrawal, we investigate all potential controlled group members and request information directly from the employer, as authorized by the MPPAA.
We work with construction industry employers to conduct reviews of potential withdrawals by signatory employers that have gone non-union.
When an employer demands a review of the withdrawal liability assessment, we promptly respond so that the statutory arbitration initiation deadline begins to run. In addition, due to our retention of important current and historical plan documents, we can regularly respond to requests for review without troubling busy plan administrators for routine documentation and information.
When an employer does initiate arbitration to contest a withdrawal liability assessment, we understand the arbitration process and have successfully resolved many disputes through arbitration.
Regardless of whether an employer initiates arbitration, we demand that the withdrawing employer pay the quarterly installments, or we file suit on behalf of the fund to enforce the obligation.
When the original employer has no assets available to satisfy a withdrawal liability assessment, our attorneys use the controlled group rules of the MPPAA to hold other entities and individual owners liable.
We have obtained judgments against controlled group entities and individuals, including judgments against individual owners that leased property to the withdrawing employer, individual owners that operated other leasing enterprises and entities in completely different industries that had common ownership with the withdrawing employer.
Once we obtain a judgment, we initiate post-judgment collection proceedings to collect on the judgment, including but not limited to liens on real and personal property, court-ordered turnovers of property, wage garnishments and judicial liens on pending lawsuits brought by the withdrawing employer.
We also have experience guiding Trustees through the mass withdrawal process, in the event that a termination of the plan is necessary.

Our Services

If It's A Part Of Taft-Hartley, We've Got You Covered.

Services We Provide

ACA and MHPAEA Compliance

Affirmative Action Review

Apprenticeship Standards

Benefit Determinations

Benefit Plan Design

Board Meetings

Collections

Compliance with Regulatory Requirements

Discipline Assistance

DOL Reviews

EEOC Compliance

ERISA Litigation

Fiduciary Liability Insurance

Fund and Plan Audits

Governmental Filings

HIPAA Compliance

Investment Contracts

Lease Agreements

New Developments

Participant Communications

Plan Document Maintenance

Plan Mergers

PPA and MEPRA Compliance

Promotional Activities

Provider Contracts

QDRO Administration

Scholarship Loan Agreements

Shared Services/Expenses Policies

Subrogation and Reimbursement

Training Rules and Regulations

Trust Agreements

Withdrawal Liability

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Chicago

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Indianapolis

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