Martha Sewell practices in the area of employee benefits, where she focuses on employee health and welfare benefit plans. She counsels clients on compliance with the numerous and often complex rules applicable to health and welfare plans, cafeteria plans and fringe benefit plans, including ERISA, HIPAA and the tax code.

In her twenty years of practicing in this area, she has addressed a broad range of issues affecting all types of health and welfare plans, including plan design, documentation and administration issues, all aspects of COBRA compliance (including implementation of the COBRA subsidy), correction of past plan document, Form 5500 and operational problems and compliance with federal and state privacy and security laws. She has prepared and negotiated numerous administrative service agreements and business associate agreements for both employers and service providers, and has been instrumental in helping to resolve disputes between those entities. She has an extensive understanding of state laws and their applicability to employee benefit plans, insurers and third party administrators. Ms. Sewell has advised clients in a number of different settings regarding the design and operation of legally-compliant wellness and disease management programs. She also has experience working with retiree medical plans, having addressed issues related to plan documentation, plan funding, and participant disputes. Since 2010, a substantial portion of her time has been spent advising clients regarding all aspects of the Affordable Care Act, including the employer shared responsibility rules and the employer health information reporting rules. She is a member the Technical Advisory Council for the Employers Council on Flexible Compensation, and a Contributing Editor for the Employers Guide to the Health Insurance Portability and Accountability Act (published by Thompson Information Services).  She has written numerous articles regarding issues impacting health and welfare plans.

Ms. Sewell was named to Business North Carolina’s 2008 "Legal Elite" list in the area of Employee Benefits law. She was a recipient of the 2008 Triangle Business Journal's Women in Business Award. Ms. Sewell has been recognized in The Best Lawyers in America® for Employee Benefits (ERISA) Law for every year since 2013. She was also named a 2014 "Raleigh Lawyer of the Year" in the area of Employee Benefits (ERISA) Law by The Best Lawyers in America®. Ms. Sewell is AV® rated by Martindale-Hubbell.*

*CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedure's standards and policies.

Professional & Community Activities

Employers Guide to the Health Insurance Portability and Accountability Act, Thompson Information Services, Contributing Editor

Employers Council for Flexible Compensation, Technical Advisory Council

Lucy Daniels Center for Early Childhood Development, Past Board Member

North Carolina Association of Health Plans Annual Conference, Past Speaker and Conference Planner

Wake Forest University Law Review, Past Editor-in-Chief


  • Wake Forest University, J.D. (1993)
  • University of North Carolina at Chapel Hill, B.A. (1987)

Bar Admissions

  • North Carolina (1993)

Who We Are

What fully engaged means to me:

Fully engaged means working to understand each client's business and the legal issues that it faces and partnering with the client to find workable solutions that fit within the client's business strategy.

Suite 1400, 4208 Six Forks Road
Raleigh, NC, 27609
t +1 919.420.1781
f +1 919.510.6138

Martha L. Sewell

Experience Highlights

Strategic acquisition for global manufacturer of aircraft systems
Served as buyer's counsel for one of the largest providers of aircraft equipment and on board systems for commercial, regional and business more
Advised world’s leading source of commercial information regarding move to a private exchange
Advised world’s leading source of commercial information regarding re-design of post-65 retiree medical plan resulting in a move to a private retiree more
Affordable Care Act Advice for Insurer
Advised insurer on an ongoing basis regarding all aspects of the Affordable Care Act and its impact on its commercial products and its administration more
Advised major North Carolina healthcare insurer on its comprehensive wellness program
Assisted in the design, documentation and implementation of a comprehensive wellness program and development of related administrative service more