Recognized in Best Lawyers since 2025 
Mary Powell is an attorney at Trucker Huss APC in San Francisco, California, with more than 25 years of experience advising employers on employee benefits and Employee Benefits (ERISA) Law matters. She counsels employers on a broad range of health and welfare benefit plan issues, including regulatory compliance, fiduciary responsibilities, and employee benefit plan administration.
Mary focuses her practice on helping employers implement and comply with the Consolidated Appropriations Act, 2021 (CAA) and the Patient Protection and Affordable Care Act (ACA). She also advises clients on pharmacy benefit manager (PBM) agreement negotiations, fiduciary considerations involving health and welfare plans, and strategies related to employee benefit plan governance and compliance. In addition, she assists employers with obtaining IRS Private Letter Rulings and regularly prepares and submits comments to the Department of the Treasury, IRS, and Department of Labor regarding proposed regulations and agency guidance.
Her clients include publicly traded companies, health care organizations, and other complex business entities seeking guidance on employee benefits compliance and ERISA-related matters. Mary is a frequent speaker on employee benefits topics, including prescription drug pricing under health plans, fiduciary obligations for health and welfare plans, and evolving federal compliance requirements. She has presented for organizations including The Commonwealth Club of California, a National Public Radio (NPR) affiliate, and the Western Pension and Benefits Conference.
For many years, Mary served as a contributing author to Employee Benefits Law, published by BNA for the ABA Labor Section.
