Crowley, Haughey, Hanson, Toole & Dietrich P.L.L.P.

Sarah graduated from the University of Montana School of Law in 1997 and was the Editor-in-Chief for the Montana Law Review. She completed undergraduate school at the University of Washington and graduated Phi Beta Kappa with distinction in English in 1993. Before joining the Crowley Law Firm, Sarah was an associate with Davis Wright Tremaine L.L.P. in Washington working in their Employment Law/Employee Benefits Section from 1997-2002.

Sarah A. Loble is a member of the Crowley Law Firm’s Commercial Department. She specializes in assisting employers with ERISA and other employee benefit matters including:

• Compliance with recent benefits laws, including the Pension Protection Act of 2006 and Internal Revenue Code Section 409A (Sample Client Letter: (2006-2007 Action.doc)
• Tax-qualified retirement programs such as 401(k) plans and Employee Stock Ownership Plans (ESOPs).
• Nonqualified retirement and deferred compensation programs, including executive bonus plans, “top hat” plans, severance programs, and 457 (f) plans for tax-exempt entities.
• Health benefit programs for the workplace, including those compatible with Health Savings Accounts (HSAs), Health Reimbursement Arrangements (HRAs), cafeteria plans and Flexible Spending Accounts (FSAs).
• Multiple employer welfare arrangements (”MEWAs”) and ERISA “wrap” plans to simplify administration and reporting for health and welfare benefits.
• Supplemental retiree health plans and non-employee director programs.
• Fringe benefit programs including cafeteria plans, qualified transportation or “parking” plans, and educational assistance programs.
• Required reporting to the Department of Labor and/or the IRS, including annual filings, late or overlooked filings and responses to penalty assessments.
• Plan correction programs including the Employee Plans Compliance Resolution System, Voluntary Fiduciary Correction programs, and Delinquent Filer Voluntary Correction Program.
• Group health plan laws including ERISA, COBRA and HIPAA.
• General retirement and welfare benefits compliance issues including nondiscrimination testing, hardship withdrawals, plan distributions, investment advice, default investments, claims procedures, participant disclosures and other fiduciary duties.

Sarah’s recent positions and speaking engagements include:

• President, Western Pension & Benefits Conference - Montana Chapter (present)
• Speaker, Western Pension & Benefits Conference - Montana Chapter Fall Meeting, Automatic Deferrals Under the 2006 Pension Protection Act (2006)
• Director of Programs, Western Pension & Benefits Conference - Montana Chapter (2005-2006)
• Speaker, Western Pension & Benefits Conference - Montana Chapter Annual Meeting, ERISA, COBRA and HIPAA Compliance for Often Overlooked Welfare Plans (2005)