Greta Cowart has counseled employers for more than 30 years on best practices in human resources and employee relations issues related to benefits and executive compensation. In her practice, Greta routinely develops strategies for effective administration of claims and other disputes, including defense of grievances, and in litigation considering implications under ERISA, while also considering applicable labor and employment laws. Greta also provides fiduciary training and review of fiduciary operations to improve the documentation of the fiduciary process.
Greta works closely with clients in defense of IRS team audits and U.S. Department of Labor audits, including service provider audits, and works with clients to take proactive steps to reduce the risk related to audit. She also assists clients in creative executive compensation plan design and resolution of administration and operation issues, including those under Code section 409A.
With considerable experience in benefit plan and executive compensation issues, Greta represents clients in corporate transactions including mergers and acquisitions and spin-offs, as well as the integration of workforce issues and fixing complex human resources issues. She also facilitates HR transition teams during and after corporate transactions.
Greta is a former chair of the Employee Benefits Committee of the ABA Section of Taxation, and has served on the U.S. Department of Health and Human Services CHIP Working Group.
J.D., Indiana University Maurer School of Law, with high distinction
B.S., Indiana University, cum laude
Bloomberg Tax Management Portfolios
Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits (Portfolio 330)
The Portfolio, Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits, No. 330, analyzes the requirements of §104, §105, §106, §220, §223, §401(h), and §420.
Medical Plans — COBRA, HIPAA, HRAs, HSAs and Disability (Portfolio 389)
This Portfolio analyzes the requirements of the sections of the tax Code and Title 1 of ERISA that govern health and welfare plans and health funding arrangements.
COBRA — Consolidated Omnibus Budget Reconciliation Act of 1985 (Portfolio 338)
The Portfolio, COBRA — Consolidated Omnibus Budget Reconciliation Act of 1985, No. 338, analyzes the requirements of the health care continuation rules under §4980B