Johann Lee concentrates his practice on health and welfare benefits law issues for employers, insurers, investors, associations and health care and administrative service providers. His extensive experience in this area covers the full spectrum of issues involved in the proper and efficient design, financing and delivery of employee health and welfare benefits and related services, including issues under the federal health care reform, ERISA, HIPAA and the Internal Revenue Code.
Mr. Lee is a contributing author to the Flexible Benefits Answer Book (5th ed., Aspen Publishers), and a frequent author and speaker on complex health and welfare benefits issues that impact businesses.

Mr. Lee is counsel to public, private and governmental employers on federal law matters that impact the design, implementation, operation, modification and termination of employee health and welfare benefits programs.
Examples include:
- Counseling on self-compliance measures to avoid or reduce penalties relating to privacy, security, governmental filings and disclosures, fiduciary duties, benefits continuation, employee communications, individual rights, insurance regulations and the federal health care reform.
- Representation in front of the Department of Labor, the Department of Health and Human Services and the Internal Revenue Service on governmental investigations, audits, approvals and corrections.
- Strategic guidance on benefits design, administration, vendor assessments/contracting, funding vehicles, governmental subsidies, claims disputes, executive benefit packages and workforce restructuring.
- Benefits law counsel to service providers, including administrators of self-funded medical plans, flexible spending arrangements and various consumer-driven health care arrangements such as Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs).
- Counsel to companies and investors involved in pre-M&A reviews, M&A transactions and joint ventures that involve employee benefits compliance, negotiations, remediation, transitions and restructuring matters.
- Counsel to health insurance companies on benefits law compliance issues and related contract design and negotiations.