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Caroline E. Pieper

Caroline E. Pieper


Caroline concentrates her practice in the area of ERISA, Employee Benefits & Health Care. Her practice focuses, in large part, on health and welfare plans, including, but not limited to, health care reform compliance, cafeteria plans, HIPAA privacy and security, Medicare, COBRA, flexible benefits, health reimbursement arrangements, dependent care, voluntary benefits, and wellness programs.

Through her representation of both nationally-recognized and local employers, third party administrators, health care providers, wellness providers, insurance companies, accountants, brokers, and individuals, Caroline has handled a wide variety of compliance issues. Not only does she handle legal matters for both fully-insured and self-funded plans, she also routinely manages plan administration, design, documentation and implementation for both single-employer and multiple employer plans. Caroline assists in drafting, revising, and negotiating service provider agreements, ensuring disclosure and reporting compliance to government agencies and individuals, performing fiduciary training, and facilitating both internal and external audits of benefit plans. She works with private, governmental, university, and church employers.

Caroline further counsels her clients on all HIPAA- and HITECH-related matters. Caroline performs client-tailored HIPAA training, drafts, revises, and negotiates Business Associate Agreements, drafts and implements HIPAA policies and procedures, performs breach analyses, assists in breach notification, and ensures compliance with other federal and state laws relating to privacy and security of health-related data.

Caroline’s practice also encompasses related health care matters, as her ERISA and Employee Benefits expertise has developed and uniquely been applied to health care matters in a way that provides clients with a well-rounded understanding of all of the issues impacting the agreement, plan, or arrangement at issue. Caroline has worked with her clients to research, develop, and implement the latest and greatest cost-cutting measures available in the health care industry, ensuring satisfaction of the client’s immediate and long-term needs.

Finally, although Caroline’s practice primarily focuses on group health plan compliance matters, Caroline also consistently advises on qualified and nonqualified retirement plans, executive compensation, tuition assistance, and related tax matters. During law school, Caroline worked as a law clerk for the employee benefits group at McGrath North where she gained valuable experience working on both health and retirement plans.

  • University of Notre Dame Law School (J.D., magna cum laude, 2017)
  • Boston College (B.A., 2014)
  • Nebraska (2017)
  • U.S. District Court, District of Nebraska (2017)


April 15, 2018

McGrath North Expands with New Attorney Hire

McGrath North is pleased to announce the addition of its newest attorney, Caroline E. Nelsen.    




15th Annual Seminar For Accounting Professionals


November 01, 2018

13th Annual Seminar For Accounting Professionals

McGrath North is sponsoring and conducting our Thirteenth Annual Seminar for Accounting Professionals in Omaha, Nebraska.  The seminar will focus on a variety of topics such as: You’re Collecting Sensitive Personal And Financial Data From Your U.S. Clients: Are You Doing What Is Required To Protect It?; Help Your Consumer Products Clients Save Time and Money; Structuring and Implementing Buy-Sell Agreements; New Section 199A: All the Highlights; My Meme is Better than Yours: Internet IP Considerations; Labor and Employment Law Under Trump: Where are We and Where are We Headed?; The State Tax Anatomy Series—Wayfair Meets the Tax Defense Team; and Employee Benefits Annual Review.  



More Publications

New IRS Notice Offers Even More COBRA Premium Assistance Guidance

The Internal Revenue Service (the “IRS”) has released yet another round of guidance on COBRA subsidies under the American Rescue Plan Act (the “ARPA”). IRS Notice 2021-46 (the “Notice”) contains clarifying questions and answers for employers, supplementing the IRS notice issued back in May and described in McGrath North’s previous publication, IRS Answers Open Questions On ARPA COBRA Premium Subsidy. This Client Alert briefly summarizes the significant takeaways from the recently released guidance.  


New IRS Retirement Plan Corrections For Overpayments And Other Errors

The Internal Revenue Service (“IRS”) recently released Revenue Procedure 2021-30 (the “Updated Procedure”), providing some new guidance regarding recoupment of overpaid benefit payments and other plan failures. The IRS Employee Plans Compliance Resolution System (“EPCRS”) allows retirement plan sponsors to correct plan failures, and the EPCRS, through the Updated Procedure, offers new correction methods. With the release of the Updated Procedure, the IRS is encouraging employers to voluntarily and promptly make corrections to benefit overpayments, without seeking participant repayment or additional employer contributions in some cases. In addition, other correction methods are expanded. These new procedures generally took effect on July 16, 2021, and the following is a list of the key takeaways for sponsors of retirement plans:  


Privacy is Power - Episode 7: Getting Certified

Data protection certifications are a great way to give your organization an edge against your competitors when it comes to scoring new clients and proving up your data privacy and security compliance. However, understanding all the different certifications available and which certifications will provide the most value for organization can be tricky. This month, Stacey Shadden and Caroline Pieper discuss the most common types of certifications and how they can be beneficial for your organization as you consider getting certified!  


Privacy is Power - Episode 6: Don't Click the Link! The Importance of Employee Privacy Training

This month’s episode of Privacy is Power focuses on the importance of employee privacy and security training. Reports show that as many as 90% of breaches start from social engineering or phishing attacks that an organization’s technical security solutions can’t protect against. Training an organization’s workforce who handle sensitive data will have an immediate impact on an organization’s level of data security, and not properly training the workforce can be costly and detrimental. Don’t trust that employees know how to properly protect data or implement proper procedure, reach out to McGrath North’s Privacy and Cybersecurity team today to create a tailored training guide to efficiently ensure employees know proper protocol.   

  • Nebraska State Bar Association
  • Omaha Bar Association
  • Member, Marian High School Board of Directors
  • University of Notre Dame Law School: Executive Managing Editor of Journal of Law, Ethics and Public Policy
  • Marian High School: Head Coach for the Mock Trial Team
  • Handles Affordable Care Act employer mandate penalty letters and responses and has successfully reduced clients’ seven figure penalties to $0.
  • Assists clients through the data breach response process, including the initial investigation, contract and insurance policy review, legal analysis, notification drafting and distribution, third party credit monitoring and other mitigation efforts, file documentation, and post-event targeted HIPAA and data privacy training.
  • Represents clients of all sizes in legal and regulatory matters affecting health and welfare and retirement benefit plan administration, design, implementation, participant disclosures, and reporting and filing requirements.
  • Reviews, drafts, and negotiates business associate agreements and data sharing agreements.
  • Navigates complicated issues regarding COBRA, retiree plans, and Medicare, for example, how COBRA and Medicare interact.
  • Drafts and implements HIPAA-compliant data policies and procedures.
  • Assists with communications with governmental agencies, including the IRS, DOL, and HHS (for example, during a filing process, an audit, or following receipt of a subpoena).
  • Develops compliant wellness programs and conducts related legal analyses.