Kathy Aizawa is a special counsel and business lawyer at Foley & Lardner LLP where she focuses her practice on employee benefits, including health and welfare plans, pension plans and executive deferred compensation 457 plans for tax exempt and governmental employers. In addition to advising clients on COBRA and HIPAA issues, Ms. Aizawa reviews third party vendor health and welfare agreements to assure her clients' interests are adequately protected and the agreements reflect client expectations. She advises employers on the design and administration of traditional defined benefit plans, cash balance plans, 401(k) profit sharing plans, tax deferred annuity 403(b) plans, and money purchase plans. Ms. Aizawa also assists clients in applications to the Internal Revenue Service's Employee Plans Compliance Resolution System (EPCRS) to correct certain defects in retirement plans.