Jane advises clients on IRC and ERISA issues related to retirement, health and welfare, including the Affordable Care Act (ACA), and nonqualified deferred compensation plan Section 409A compliance. Working with domestic and international clients, Jane provides advice and counsel throughout the life cycle of a retirement plan program, from design and implementation of 401(k) plans and safe harbor features, cash balance pension plans, plans for small businesses (such as SEPs and Simple IRAs), and nonqualified deferred compensation plans and SERPs, to ongoing compliance, including advice regarding related federal and state taxation, reporting and withholding.
Jane’s breadth and depth of experience with qualified and nonqualified plans enables her to guide clients through complex issues, including government audits; internal plan health checks; nondiscrimination testing; correcting operational and annual reporting failures under IRS and DOL voluntary programs (including 409A corrections); ACA compliance and responding to IRS penalty notices; IRC 409A compliance; and migrating plans to new vendors and recordkeepers, among others. In addition, she guides clients through M&A transactions, performing due diligence reviews and advising on potential liabilities for noncompliant qualified and nonqualified plans and health and welfare plans.
Jane also advises on retirement plans, including 403(b), 457(b) and 457(f) plans, of nonprofit organizations, such as hospitals, universities, and churches.
Jane has specific experience advising human resource/benefits and global mobility teams on complex issues confronting multinational entities that offer U.S. retirement benefits to inbound and outbound assignees, and the associated tax requirements. She frequently guides clients through fiduciary best practices and ERISA compliance, including creating plan governance procedures and fiduciary charters; updating on applicable case law, such as fee litigation; preparing materials for retirement committee meetings; and drafting board resolutions and plan documents and amendments.