Mimi G. Warner

Mimi G. Warner

Retired Partner
Seattle, WA

About Mimi

Mimi G. Warner is a retired partner no longer practicing law. To connect with an employee benefits attorney, please click here.

Mimi advised both corporate and public sector employers on the design, implementation and administration of all types of benefit plans and executive compensation arrangements. Clients sought her guidance to help them realize the maximum value from their employee benefit programs including qualified and nonqualified retirement plans, health and welfare programs and other fringe benefit programs. Mimi’s extensive merger and acquisition experience enabled her to develop strategies with an eye toward improving overall benefit design and plan administration, managing costs, and providing successful employee communications.

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  • Advise Fortune 500 company with respect to ongoing administration of qualified pension plan ($2 billion fund) covering multiple populations of acquired employees, maintain favorable determination letter for the plan and oversee correction of complex administrative errors discovered during post-merger integration and transitions between administrators.
  • Negotiate complex service agreements with benefit administration firms.
  • Provide due diligence review of all benefit plans and executive agreements in connection with a foreign company acquisition of a U.S. company, assist with restructuring to improve profits for the acquired company, negotiate severance with terminated executives, and assist with redesign and implementation of new benefit plans, incentive pay plan and paid time off policies.
  • Conduct self-audits of employee benefit plans for employers and represent plan sponsor in connection with employee benefit plan audits by the Internal Revenue Service and Department of Labor.
  • Conduct fiduciary training for corporate executives who serve on benefit plan committees.
  • Revise fiduciary oversight structure for benefit plans.
  • Review investment policies and negotiate agreements with investment advisors and investment managers.
  • Revise executive benefit arrangements to comply with Internal Revenue Code section 409A.
  • Advise state university regarding retiree medical plan design and retirement plan compliance with Internal Revenue Code section 403(b).
  • Advise plan sponsors on self-correction of administrative errors and negotiate compliance statements with the Internal Revenue Service.
  • Restate master trust agreement and prepare foreign investment documentation for pension plan investments in emerging financial markets.
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Honors & Activities

Professional Honors & Activities

  • Included in The Best Lawyers in America© (currently: Employee Benefits (ERISA) Law), 2007–2021
  • Selected as one of “America’s Leading Lawyers for Business” (Washington) by Chambers USA (currently: Employee Benefits & Executive Compensation), 2010–2020
  • Listed in Washington Super Lawyers® (Employee Benefits), 2013–2017
  • Member, Washington State Bar Association
  • Member, Pacific Coast Area TE/GE Council, 2008–present
  • President, Board of Directors, Western Pension & Benefits Conference, Seattle Chapter, 1995–1997

Civic Activities

  • President, Board of Trustees, World Affairs Council, 2009
  • Member, Board of Trustees, Girl Scouts Totem Council, 2000–2003
  • Leadership Tomorrow, Class of 1991
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Insights & Presentations

Insights & Presentations

  • “Back to School Briefing – Employment and ERISA Issues Impacting Every Employer’s Semester,” Stoel Rives Breakfast Briefing Series, Boise, Idaho, 2017
  • Panelist, “Preparing for DOL/IRS Audit,” Western Pension & Benefits Council Spring Seminar, Seattle, Washington, 2016
  • Panelist, “Practitioner’s Viewpoint: Turning the Tables - Practitioners Issues for DOL Consideration,” TE/GE Joint Council Meeting, 2015
  • Panelist, “Preparing for DOL/IRS Audit,” Western Pension & Benefits Council Spring Seminar, Seattle, Washington, 2014
  • “Health Care Reform Update and Collective Bargaining” and “401(k) Plan Corrections,” Health Care Reform and Advanced Employee Issues, Stoel Rives LLP Seminar, Anchorage, Alaska, 2013
  • “401(k) Fee Transparency – What’s New in 2012,” Western Pension and Benefits Conference, Seattle Chapter, 2012
  • “The 401(h) Solution,” Western Pension and Benefits Conference, Portland Chapter, 2008
  • “Retiree Health Savings Plan 401(h), An Alternative Way to Fund for Post-Retirement Health Care Costs,” Western Pension and Benefits Conference, Portland Chapter, 2003
  • “Employment and Benefits Rights Under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA),” Western Pension and Benefits Conference, Seattle Chapter, 2001

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