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Jewell Lim Esposito has 15 years of practice in Employee Benefits and Tax law. She emphasizes work on Fiduciary Compliance, Tax Qualification of Retirement Plans, Executive Compensation, and Payroll Taxes. She represents public, tax-exempt and government contractor clients on employee benefit matters involving qualified retirement plans, executive compensation and payroll taxes. Her practice involves frequent interaction with the Internal Revenue Service (IRS), the Department of Labor (DOL) and the Treasury Department. In the area of qualified plans (Title II of the Employee Retirement Income Security Act (ERISA)), Ms. Esposito designs and evaluates 401(k) plans, profit-sharing plans, and employee stock ownership plans and other retirement plans and then monitors them for ongoing regulatory compliance with applicable regulations. She also counsels plan fiduciaries on their ERISA Title I responsibilities and has obtained prohibited transaction exemptions involving pension plans and real property. Additionally, Ms. Esposito advises clients on the structure of pension plan investments, venture capital operating companies and real estate operating companies to conform to the plan asset regulation. In the Mergers and Acquisition context, she negotiates the rights of employers and their employees who are part of acquiring, terminating or spun-off pension, health and welfare plans. In the compensation area, Ms. Esposito advises management and boards of directors on the tax and corporate aspects of incentive arrangements, including equity-based incentive plans, supplemental executive retirement plans, performance-based programs and non-qualified deferred compensation arrangements. She negotiates offers in compromise and installment agreements for both company payroll tax liabilities and officer trust fund recovery penalties. Over the course of her career working with Employee Benefits and ERISA matters, Ms. Esposito has examined hundreds of 401(k), pension and employee benefit plans. She represents the governing boards and executive management of public and private corporations, nonprofit organizations, government contractors, and 401(k) and other retirement plans audited by the IRS and DOL. She negotiates and structures settlements with these federal agencies with respect to fiduciary and tax issues and matters with respect to delinquent payroll and employment taxes. Ms. Esposito is a frequent lecturer on ERISA and compensation issues. She has authored a number of employee benefits, fiduciary, executive compensation and payroll tax, publications and is regularly invited to speak on such topics nationally and regionally. | 