Katie Bjornstad Amin has extensive experience advising employers, governmental entities, self-funded plans, and insurers on health and welfare matters. Her practice encompasses the full range of federal and state laws that affect the administration of health and welfare benefit plans, cafeteria plans, health savings accounts (HSAs), health reimbursement arrangements (HRAs), flexible spending arrangements (FSAs), voluntary employees’ beneficiary associations (VEBAs), wellness programs, expatriate coverage, fringe benefits, captive insurance arrangements, and other employee benefit arrangements. Katie also counsels clients on their obligations under the Affordable Care Act (ACA), including employer shared responsibility requirements, IRC Sections 6055 and 6056 reporting requirements, annual fee on health insurance providers, insurance market reforms, and the ACA’s tax provisions. Katie assists clients with obtaining rulings from the IRS and submitting comments to the IRS, Department of Labor, and Department of Health and Human Services in response to agency guidance. Katie regularly speaks on the ACA and other employee benefit matters. She has been quoted in the trade press and her articles have been published by the Benefits Law Journal, Bloomberg BNA Tax Management Compensation Planning Journal, Employers Council on Flexible Compensation FLEX Reporter, and Law360. Prior to joining the firm, Katie spent nearly 4 years at the IRS Office of Chief Counsel in the Health & Welfare Branch. At the IRS, Katie drafted guidance, private letter rulings, and technical advice on issues involving VEBAs and other welfare benefit funds, including Sections 419 and 419A employer deduction issues and VEBA unrelated business income tax (UBIT) issues, and the ACA. Previous Experience Attorney, IRS Office of Chief Counsel, TEGE, Health & Welfare Branch Extern, Internal Revenue Service, TE/GE, Employee Plans Judicial Intern, The Honorable Edward C. LaRose, Second District Court of Appeal Judicial Intern, The Honorable Robert N. Davis, US Court of Appeals for Veterans Claims Professional Affiliations Chair, Employee Benefits Committee of the Taxation Community of the District of Columbia Bar Technical Advisory Council of the Employers Council on Flexible Compensation (ECFC)
Publications It’s No Stretch to Say That IRS Guidance Makes FSAs More Flexible Groom PublicationFebruary 25, 2021
Events Groom Webinar: How Employers Can Help Employees Get the Most Out of Their Health Coverage and FSAs in 2021 (February 26, 2021) Groom WebinarFebruary 26, 2021
Past Events Groom Webinar: COVID-19 Legislative Update – Retirement, Health and Tax Provisions in Budget Reconciliation Bill (February 25, 2021) Groom WebinarFebruary 25, 2021
Publications Breaking Down the “Outbreak Period” Extensions: The Clock May Begin Ticking Soon for Important Deadlines Suspended Due to COVID-19 Groom PublicationFebruary 17, 2021
Publications EEOC Releases Much-Anticipated Proposed ADA and GINA Wellness Rules Groom PublicationJanuary 29, 2021
Past Events Groom Webinar: New Proposed EEOC Wellness Rules – Proposal Suggests Material Changes in Wellness Plan Regulations for Plan Sponsors and Service Providers (January 28, 2021) Groom WebinarJanuary 28, 2021
Publications President Signs COVID-19, Health and Tax Provisions in End-of-Year Omnibus Bill COVID-19 ResourceDecember 28, 2020
Publications Congressional Pushback to Recent IRS Guidance on Deductibility of Expenses Related to PPP Loans Groom PublicationDecember 10, 2020
Past Events Groom Webinar: Election 2020 – Impact on Plan Sponsors in 2021 and Beyond (December 1, 2020) Groom WebinarDecember 1, 2020
News Katie Bjornstad Amin Discusses Health Savings Accounts at 2020 PLANSPONSOR HSA Conference PLANSPONSOROctober 28, 2020