Yana Johnson's practice includes a broad spectrum of matters relating to ERISA and employee benefits, including:

Employee benefit issues that arise with corporate transactions, including due diligence on employee benefit matters; analysis and negotiation of employee benefit provisions in transaction documents; counseling sellers as to the most appropriate disposition of their existing benefit plans, often involving plan mergers and spin-offs; and working with buyers in transitioning employees of the acquired entity into new employee benefit programs.
The design, implementation, and administration of pension, profit-sharing, Section 401(k) and Section 403(b) plans; severance and early retirement programs; flexible benefit or "cafeteria" plans; other employee welfare plans such as medical, dental, disability, life insurance, and retiree health plans; and non-qualified deferred compensation plans designed to avoid current recognition of income, including related IRC Section 409A issues.
Managing plan audits and the resolution of plan compliance issues through both the IRS's and Department of Labor's voluntary correction programs.

Ms. Johnson also assists new non profit organizations with incorporating and obtaining federal and state tax exemptions.

Ms. Johnson received her B.A. in Economics from the University of California, Santa Cruz, in 1995, and her J.D., cum laude, from the University of California, Hastings in 1999. Ms. Johnson joined Morrison & Foerster LLP in 2003.

Ms. Johnson is a member of the California State Bar, and is admitted to the Northern, Southern, and Eastern District Courts of California, as well as the United States Court of Appeals for the Ninth Circuit.