Sarah Griffin advises employers on the full range of tax and ERISA issues concerning the employee benefit plans and compensation arrangements they sponsor. She counsels in-house legal departments, plan committees, compensation and benefits specialists, investment advisors, and human resources professionals with respect to the design, governance, and administration of corporate benefit programs and the investment of employee benefit plan assets. She has extensive experience in health and welfare plans and funding vehicles (including VEBAs, 401(h) accounts, and HRAs), fringe benefits, nonqualified deferred compensation plans (including ineligible deferred compensation plans for tax-exempt organizations and government employers), and qualified retirement plans. In the context of M&A transactions, joint ventures, and financings, Sarah works with clients to achieve their overall transaction strategy, including with respect to compensation packages and transitioning of employee plans. She also advises California governmental entities and retirement systems regarding the state's pension laws and the common law of trusts.Sarah's representative clients include ICANN, LAUSD, Los Angeles County, and Sempra Energy. She has advised a Fortune 500 company in the course of a significant Department of Labor investigation and settlement related to the reimbursement of expenses from plan assets.