Sandra R. Mihok

Clients across industries value attorney Sandra Mihok’s guidance on employee benefits issues and related matters, including plan design and drafting, tax compliance, fiduciary and investment issues, and Health Insurance Portability and Accountability Act (HIPAA) privacy compliance. 

Sandra represents governmental, public, and private employers of all sizes, including educational institutions, health care organizations, hospitality businesses, insurers, manufacturers, material sciences companies, nonprofits, retailers, and technology companies, among others. Acting as outside benefits counsel for plan sponsors and fiduciaries, Sandra advises on special projects and day-to-day matters involving employee benefit plan administration and tax, the Employee Retirement Income Security Act (ERISA), and HIPAA. She plays a key role in her clients’ fiduciary compliance management by regularly attending plan committee meetings and providing training, education, and advice.

Sandra focuses on matters ranging from qualified retirement plans and executive compensation to health and welfare and retiree medical benefits. Clients rely on her to represent them in matters involving the Internal Revenue Service (IRS), the U.S. Department of Labor (DOL), the Pension Benefit Guaranty Corporation, and the U.S. Department of Health and Human Services (HHS) on issues such as government audits, voluntary corrections under the IRS and DOL correction programs, and HIPAA data breach reporting, HHS Office for Civil Rights (OCR) investigations, and settlements.

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In addition, Sandra’s experience includes:

• providing plan sponsors and fiduciaries with consulting, advice, and practical solutions for the design, drafting, operation, and communication of tax-qualified retirement plans, including defined pension plans; cash balance plans; 401(k) plans; profit sharing plans; employee stock ownership plans; health, disability, life, severance, and other welfare benefit programs; nonqualified deferred compensation arrangements; and governmental plans of state and local governments;
• providing fiduciary training, education, and guidance to plan administration and investment committees;
• advising covered entities on privacy and data security issues under HIPAA, including security incident response; developing privacy and security policies and procedures; and negotiating business associate agreements;
• assisting in ERISA litigation matters, including matters involving federal bankruptcy court, federal district courts, and federal courts of appeals; and
• successfully resolving IRS, DOL, and OCR audits and investigations, resulting in abated or significantly reduced penalties.

Before joining Epstein Becker Green, Sandra was a member of the board of directors of a national law firm, the Member-in-Charge of that firm’s Pittsburgh office, and the Chair of the firm’s Tax, Estates & Employee Benefits Group.

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• The Best Lawyers in America, Employee Benefits (ERISA) Law (2013 to 2024), Tax Law (2024), and Trusts and Estates (2024)

Education

• Duquesne University School of Law (J.D., magna cum laude, 1994)
• University of Pittsburgh (B.A., summa cum laude, 1991)

Professional & Community Involvement

• Duquesne University School of Law:
  • Advisory Board Member
  • Adjunct Professor
• Pittsburgh Legal Diversity and Inclusion Coalition

Past Events