Laura L. Ferguson

Laura assists clients with a wide variety of tax and employee benefits matters. She works with for-profits, non-profits, and governmental entities on drafting, reviewing, and amending all types of welfare and pension plans for compliance with ERISA, the Internal Revenue Code, and other applicable Federal or State laws. Additionally, in the pension plan context, Laura has experience with drafting investment policy statements for fiduciaries responsible for Code Section 404(c) participant directed plans and in filing voluntary compliance program applications with the IRS and Department of Labor. Laura also works on deferred compensation plans and ensures compliance with (or avoidance of) Code Section 409A. She also has experience drafting qualified domestic relations orders procedures and analyzing whether orders qualify under a client’s procedure.

Laura regularly counsels clients on the ever-changing world of HIPAA compliance. Laura aids clients with all aspects of compliance with the Privacy Rule, Security Rule, and Breach Notification Rule. She prepares policies and procedures, negotiates business associate agreements, provides on-site training, and conducts Breach Notification Rule risk assessments and drafts required notifications. In addition, Laura helps analyze State law privacy issues that intersect with HIPAA.

Laura also assists tax-exempt clients with drafting corporate governance documents, analysis of unrelated business taxable income, and other matters.

Laura is a frequent speaker on various employee benefit topics, including HIPAA, Best Practices in Benefits Administration, and health care reform legislation.

• American Bar Association, Section of Taxation
• San Antonio Young Lawyers Association, Board of Directors, 2010-2012
• Southwest Benefits Association
• San Antonio Bar Association
  

• Boston University Review of Banking and Financial Law Journal, Editor