We advised St. Jude Children’s Research Hospital (and other clients) on all aspects of compliance under Federal and State laws which apply to their qualified retirement plans, nonqualified retirement plans, and health and welfare benefit plans. We have provided advice on plan design changes and amendments needed to comply with Federal tax, labor and health laws, including without limitation, the ACA (both with respect to insurance market reform as well as reporting and disclosure requirements). In addition, we have partnered with clients to develop a strategy for the ACA’s employer shared responsibility rules, including how to design eligibility criteria to minimize risk and cost and how to track hours to determine full-time employee status. Finally, we have assisted these clients in designing and documenting their “process” for the prudent oversight of plan administration and investments decisions.