Photo of Heather Heath Ryan

Heather advises on all facets of employee benefits, including 401(k), pension, cafeteria, and health and welfare plans. She has guided clients through Department of Labor and IRS audits and correction submissions, and counsels clients on a wide range of matters, such as fiduciary governance structures and processes, regulatory compliance, benefit vendor contracts, employer stock best practices, COBRA, and wellness plans.

In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Lynne Wakefield and Heather Heath Ryan explore the rapidly evolving health and welfare plan landscape and what plan sponsors and fiduciaries need to consider heading into 2027. The discussion opens with a foundational overview of health and welfare plan governance and fiduciary best practices, including the critical distinction between settlor and fiduciary functions, and explains why robust governance structures are increasingly essential in today’s legal and regulatory environment.