Rachel Cutler Shim

Rachel Cutler Shim



  • Georgetown University Law Center, 1999, J.D., cum laude
  • Bates College, 1995, B.A., Art History

Professional Admissions / Qualifications

  • Pennsylvania

Rachel is counsel in the Tax, Benefits & Wealth Planning Group and practices in the area of health and welfare benefits. Rachel assists small, medium and large multi-national employers with compliance matters associated with health plans, cafeteria plans, welfare benefit plans, flexible compensation programs, retiree health plans and VEBAs. Her work includes the drafting of health and welfare plans; counselling clients on plan design matters and innovations; advising clients on fiduciary and income tax concerns as well as compliance with the Internal Revenue Code, ERISA, and other statutes affecting health and welfare benefit plans. Rachel also has significant experience advising clients on HIPAA, ADA, FMLA, and COBRA issues as well as plan administration. Rachel also assists clients in complying with the state laws governing health and welfare plan design and administration, domestic partner coverage, continuation of coverage and mandated benefits and regularly counsels clients on ERISA pre-emption of state laws. Rachel also negotiates with third-party administrators, insurance carriers and other vendors on behalf of health and welfare plans.

Recently, Rachel has assisted a number of employers in implementing the provisions of the Patient Protection and Affordable Care Act applicable to health plans, including the insurance market reform provisions. Rachel has also worked extensively with clients on understanding the ACA's employer shared responsibility payments and the impact of exchanges. Rachel has also assisted clients in complying with the provisions of the Health Information Technology for Economic and Clinical Health Act.


Rachel regularly writes alerts and updates regarding health and welfare compliance issues. Recently, Rachel was the primary author of various pieces regarding the Patient Protection Affordance Health Care Act of 2010. Rachel is also a regular speaker for the Society for Human Resource Management and other benefit organizations.

Employment History

  • 2007 - Reed Smith
  • 2003 - Mercer Health and Benefits
    • Compliance Consultant
  • 1999 - Morgan Lewis
    • Employee Benefits Associate

Notable Quotes

  • 12 February 2014 "Beware Affordable Care Act Whistleblowers” Corporate Counsel