Brenda M. Ching has 15 years of experience advising clients on the design and operation of employer-sponsored programs including employee welfare benefit programs, retirement plans and nonqualified deferred compensation plans, incentive compensation programs, and various types of employer stock compensation.
Ms. Ching advises clients on compliance requirements for employee retirement and welfare benefit programs under various laws including ERISA, COBRA, HIPAA, FMLA, the Patient Protection and Affordable Care Act (ACA), as well as Internal Revenue Code (IRC) provisions governing taxation of employer-sponsored benefits (including Sections 105,106, and 125). She has conducted compliance reviews of her clients' benefit plans to identify and correct operational issues under applicable IRS and Department of Labor programs. Ms. Ching also advises clients on requirements for various forms of compensatory arrangements under IRC Sections 409A, 280G, 162(m), and federal and state payroll tax laws.
Before joining Ballard Spahr, Ms. Ching served as in-house counsel for a benefits technology firm with the primary responsibility of managing the firm's employee benefits legal compliance matters. Prior to this role, she served as an attorney and in executive positions at a global Fortune 500 company and at national consulting firms. She has several years of experience advising clients on tax issues arising from employee benefits and executive compensation plans.