Melissa Shimizu is a member of the firm’s COVID-19 Taskforce, a cross-disciplinary team of attorneys dedicated to advising employers on the many workplace law aspects of the global coronavirus pandemic.
Melissa provides practical guidance to employers on the technical aspects of the Employee Retirement Income Security Act (ERISA) and other state and federal laws impacting the design, implementation and ongoing compliance of employee benefit plans and programs. She advises clients with respect to all aspects of employee benefits, including retirement plans, health and other welfare benefit plans, as well as assistance with payroll tax issues and employee benefits and executive compensation aspects of mergers and acquisitions.
Melissa works with employers on a broad array of issues relating to tax qualified retirement plans, such as plan operation, drafting, participant communications, and compliance with ERISA’s fiduciary responsibility provisions. In her practice, she regularly represents employers in curing qualified plan operational issues under the Internal Revenue Services (IRS) Employee Plans Compliance Resolution System (EPCRS) and other corrective programs, as well as counsels employers with respect to income and employment tax issues related to employee benefits and represents employers during IRS, DOL and state agency audits. Melissa also advises employers with respect to their obligations under Health Care Reform, ERISA, Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health Insurance Portability and Accountability Act (HIPAA) and other federal laws that regulate health and welfare plans.
Honors & Leadership
- Member, Japanese American Bar Association
Seminars & Speaking Engagements
- What Colleges and Universities Need to Know About 403(b) and 401(k) Plan Fee Litigation and Fiduciary LiabilityWebinar9.28.16
- California Employers Blog4.10.20
- California Employers Blog11.14.16
- San Francisco Unveils Plan To Allow Employees to Use Employer Healthcare Funds For Food, Rent, And Utilities During The COVID-19 Pandemic4.28.20
- Cornell Law SchoolJ.D. 2011
- University of Southern CaliforniaB.A. 2008
- U.S. Court of Appeals for the Ninth Circuit
- U.S. District Court for the Central District of California
- U.S. District Court for the Southern District of California