Heidi M. Alessi K&L Gates, Seattle Heidi M. Alessi is an attorney in the Employee Benefits and Executive Compensation Practice Group at K&L Gates LLP. Her practice focuses on qualified and nonqualified retirement plans, compliance with 409A, equity based compensation plans, and welfare benefit plans. Heidi counsels employers, plan administrators and other plan fiduciaries in employee benefits law, including the employee benefits and compensation issues involved in mergers and acquisitions. In addition, Heidi is experienced in defending litigation claims for benefits under ERISA governed plans, claims for benefits under non-ERISA plans and tax-deferred annuities, and claims alleging breach of fiduciary duties. (10/10)