Jennifer Rigterink
Senior Counsel
+1.504.310.2030
Jennifer Rigterink is senior counsel in the Labor Department and a member of the Employee Benefits & Executive Compensation Group.
Jennifer focuses on a diverse array of tax and ERISA issues impacting employee benefits. Her wide-ranging practice encompasses qualified retirement plans and non-qualified arrangements, health and welfare benefits, and fringe benefit programs. She counsels single-employer and multiemployer clients on matters pertaining to plan administration, design and qualification, as well as regulatory, legislative and legal compliance.
In recent years, Jennifer has advised employers and plan sponsors with fiduciary and governance matters applicable to defined benefit plans and pension de-risking activities, including lump sum window programs, annuity purchases, and pension plan terminations.
Jennifer frequently counsels clients on health and welfare arrangements, with a particular focus on all matters relating to family building and reproductive health care benefits. Her experience also includes working with employers and plan sponsors on mental health parity compliance issues.
Prior to joining Proskauer, Jennifer clerked for Judge Jacques L. Wiener, Jr., in the United States Court of Appeals for the Fifth Circuit and Judge Yvette Kane in the United States District Court for the Middle District of Pennsylvania.
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On Monday, the U.S. Court of Appeals for the Fifth Circuit issued an administrative stay of enforcement of the district court decision in Braidwood Management Inc. v. Becerra. Readers of our earlier blog (found here) will remember that in Braidwood, the district court enjoined enforcement of the preventive services mandate for “A” or “B” items … Continue Reading
“Didn’t we just do this?” might be the first question asked by many health plan sponsors and administrators when gearing up to complete 2022 prescription drug reporting by June 1, 2023. The answer to that question is both “yes” and “no.” Yes, because group health plans were required to complete prescription drug reporting for the … Continue Reading
The Departments of Labor, Treasury, and Health and Human Services (the “Departments”) recently released guidance for group health plans on required preventive services coverage. The guidance was issued in response to a federal district court decision in a case called Braidwood Management, Inc. v. Becerra that enjoined enforcement of the preventive services mandate for items … Continue Reading
Last Friday, the United States Supreme Court stayed a federal district court order that suspended the U.S. Food and Drug Administration’s approval of the drug mifepristone, which is used as part of a two-drug regimen to induce abortion. This decision means that mifepristone will remain available subject to current FDA dispensation guidelines while the appeal … Continue Reading
Important Update: Based on informal comments from the U.S. Department of Labor, it appears that the tolling of benefit plan deadlines will end on July 10, 2023, as described in our earlier blog on this subject, notwithstanding the legislation that was signed on Monday ending the COVID-19 National Emergency on April 10th. As explained in … Continue Reading
Update: On April 10, 2023, President Biden signed into law legislation ending the COVID-19 National Emergency prior to the previously announced May 11, 2023 date. See our blog on this new development here. The legislation does not impact the end of the COVID-19 Public Health Emergency. Earlier this week, the Departments of Labor, Treasury, and Health … Continue Reading
On February 23, 2023, the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) issued new guidance (in the form of FAQs) implementing the No Surprises Act’s prohibition on “gag clauses” in agreements between health plans and service providers. While the attestation requirement has been effective since December 27, 2020, the Departments had … Continue Reading
SECURE 2.0 includes significant changes for retirement plan sponsors and employers, as discussed in our prior blog posts. If you are looking for a short summary organized by effective date, we have prepared a “pocket guide” chart, which can be downloaded here.… Continue Reading
On the heels of several recent court decisions concerning gender-affirming care, a federal district court in Washington concluded that the denial of benefits for gender-affirming care by a third-party administrator (“TPA”) administering a self-insured plan violated Section 1557 of the Patient Protection and Affordable Care Act (the “ACA”). By way of background, Section 1557 sets … Continue Reading
As part of our ongoing series on SECURE 2.0, this post discusses three significant changes to corrections of common retirement plan errors: (1) New rules for correcting overpayments, (2) expansion of the Self-Correction Program under the IRS’s Employee Plans Compliance Resolution System (“EPCRS”) to cover most inadvertent errors, and (3) making permanent the current EPCRS … Continue Reading
Just three short days before the December 27th deadline for health plans and issuers to report prescription drug and health care spending information to the government, on December 23, 2022, the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) issued undoubtedly welcome reporting relief for health plans and issuers facing difficulty meeting … Continue Reading
The wait is over for SECURE 2.0, a long-awaited (and debated) package of retirement plan reforms. Today, Congress passed the “SECURE 2.0 Act of 2022” as part of the 2023 Consolidated Appropriations Act; President Biden is expected to sign the bill into law soon. The bill text may be viewed here, and the Senate Finance … Continue Reading
Updated November 15, 2022 On October 11, 2022, the IRS and the Treasury Department released final regulations relating to premium tax credit eligibility for families, along with companion cafeteria plan guidance in Notice 2022-41.[1] The final regulations are expected to extend eligibility for premium tax credits to some dependents who were previously ineligible for the … Continue Reading
Employers and other group health plan sponsors are left with much to consider following the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization, which overruled the Supreme Court’s prior landmark decisions in Roe v. Wade and Planned Parenthood v. Casey. Those cases solidified a federal constitutional right to obtain an abortion and … Continue Reading
Ever wished you could predict the future? Or at the very least, predict the timing of a retirement plan audit? Well, you may be in luck on your second wish. Last Friday, the IRS Employee Plans division announced a new pilot program whereby it will notify retirement plan sponsors 90 days in advance that their … Continue Reading
A few short weeks ago we told you in a blog post that, with only four days’ notice, the Departments of Labor, Treasury, and HHS (the Departments) required that, starting January 15, 2022, group health plans cover FDA-approved over-the-counter (OTC) at-home COVID-19 tests without participant cost-sharing, preauthorization, or medical management, regardless of whether a health … Continue Reading
Looking forward to the weekend? Many employers and plan administrators may also have been . . . up until yesterday, when the government issued new requirements that take effect on Saturday. Specifically, starting this Saturday, January 15, 2022—yes, that’s four short days from now—and through the end of the public health emergency, group health plans … Continue Reading
The IRS recently updated its “Employee Plans Compliance Resolution System” (EPCRS). By way of background, EPCRS is a correction program administered by the IRS for plan sponsors to correct certain retirement plan errors. EPCRS is comprised of three different components: the Self-Correction Program, the Voluntary Correction Program, and the Audit Closing Agreement Program. The updated … Continue Reading
Over the last few months, employers and plan administrators have concentrated on identifying qualifying individuals eligible for COBRA premium assistance under the American Rescue Plan Act of 2021 (“ARP”), sending out proper notices, and collecting election forms. Now that the dust has settled on the first round of election notices, employers and plans have turned … Continue Reading
On May 18, 2021, the IRS released Notice 2021-31, which provides implementation guidance on the COBRA premium subsidy available under the American Rescue Plan Act of 2021 (ARP). As discussed in our prior blog posts, ARP includes a 100% COBRA premium subsidy for qualifying individuals during periods of COBRA continuation coverage from April 1, 2021 … Continue Reading
Today, the Treasury Department and the IRS released detailed questions and answers providing guidance on various implementation issues related to the COBRA premium subsidy under the American Rescue Plan Act of 2021 (ARP). By way of background, ARP includes a 100% COBRA premium subsidy for qualifying individuals during periods of coverage from April 1, 2021 … Continue Reading
The American Rescue Plan Act of 2021 (ARP) requires that plan administrators distribute new COBRA notices to individuals in connection with the COBRA premium subsidy, as discussed in our prior blog posts. To help keep track of who gets which COBRA notice and the applicable deadline to send each notice, we have prepared a “pocket … Continue Reading
Immediate Action Required As discussed in our prior posts, the American Rescue Plan Act of 2021 (“ARP”) requires that plan administrators distribute new COBRA notices advising individuals of their possible rights to a COBRA premium subsidy. Yesterday, the U.S. Department of Labor released new COBRA premium subsidy model notices and FAQs explaining how that is … Continue Reading
The American Rescue Plan Act of 2021 (“ARPA”) provides a 100% COBRA premium subsidy for “assistance eligible individuals” for periods of coverage occurring between April 1, 2021 and September 30, 2021, as summarized here. An “assistance eligible individual” includes any qualified beneficiary who is eligible for COBRA coverage as a direct result of a covered … Continue Reading
Fifth Circuit Stay Reinstates Preventive Services Mandate—For Now
By Robert Projansky, Jennifer Rigterink and Tanusha Yarlagadda on Posted in Affordable Care Act, Health Plan Compliance
Here We Go Again: Prescription Drug Reporting Due by June 1st
By Jennifer Rigterink and Tanusha Yarlagadda on Posted in Health Plan Compliance
Preventive Care in a Post-Braidwood World: Agencies Release Guidance on Preventive Services Coverage Requirements
By Tanusha Yarlagadda, Jennifer Rigterink and Robert Projansky on Posted in Affordable Care Act, Health Plan Compliance
Understanding Recent Litigation on Medication Abortion: A Guide for Health Plan Sponsors
Update: Big Headline, Small Impact – Legislation Ends COVID-19 National Emergency
By Robert Projansky, Roberta Chevlowe, Jennifer Rigterink and Jesse T. Foley on Posted in Coronavirus
It’s Over: DOL, Treasury, and HHS Confirm End of (Most) COVID-19 Rules for Health Plans
By Robert Projansky, Roberta Chevlowe, Jennifer Rigterink and Jesse T. Foley on Posted in Coronavirus
Now Live: Tri-Agencies Release Guidance for Group Health Plan “No Gag Clause” Attestations
By Jesse T. Foley and Jennifer Rigterink on Posted in Health Plan Compliance
Pocket Guide to SECURE 2.0
By Jennifer Rigterink, Alexis Rosett and Heather Monte on Posted in SECURE 2.0
District Court Holds Third-Party Administrator Violated ACA’s Anti-Discrimination Rules by Administering Self-Insured Plan’s Exclusion for Gender-Affirming Care
By Daniel Wesson and Jennifer Rigterink on Posted in Affordable Care Act, Health Plan Compliance
SECURE 2.0 Delivers New Rules for Correcting Retirement Plan Errors
The Greatest Gift of All…Tri-Agencies Issue Welcome Relief on Prescription Drug Reporting
By Roberta Chevlowe and Jennifer Rigterink on Posted in Health Plan Compliance
SECURE 2.0 Act of 2022 Arrives: (Another) Landmark Retirement Package
Notice 2022-41: IRS Expands Mid-Year Cafeteria Plan Change Opportunities to Address “Family Glitch”
By Jennifer Rigterink on Posted in Affordable Care Act, Cafeteria Plans
After Dobbs v. Jackson Women’s Health Organization: Impact on Employee Benefits
IRS Unveils New Pre-Examination Compliance Pilot Program for Retirement Plans
By Robert Projansky and Jennifer Rigterink on Posted in Employee Plans Compliance Resolutions System
There’s More! Tri-Agencies Provide Clarifying Guidance on Group Health Plan Coverage of Over-the-Counter At-Home COVID-19 Tests
By Robert Projansky, Roberta Chevlowe and Jennifer Rigterink on Posted in Coronavirus, Health Plan Compliance
You Can Go Home Again: Tri-Agencies Release New Group Health Plan Coverage Requirements for Over-the-Counter At-Home COVID-19 Tests
By Robert Projansky and Jennifer Rigterink on Posted in Coronavirus, Health Plan Compliance
EPCRS Update Offers New Tools to Correct Retirement Plan Errors
By Steven Weinstein and Jennifer Rigterink on Posted in Employee Plans Compliance Resolutions System
A Practical Guide to Claiming the COBRA Premium Assistance Tax Credit
By Paul M. Hamburger, Tanusha Yarlagadda and Jennifer Rigterink on Posted in COBRA
Guide to New IRS Guidance on COBRA Premium Subsidy
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
The Wait is Over: Treasury and IRS Release COBRA Premium Subsidy Guidance
By Robert Projansky and Jennifer Rigterink on Posted in COBRA
The Pocket Guide to COBRA Subsidy Notices
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
DOL Releases COBRA Premium Subsidy Model Notices – With a Few Surprises
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
ARPA COBRA Subsidy – Special Second Election Period (Two Bites at the Apple and Some Additional Food for Thought)
By Elizabeth Down, Jennifer Rigterink and Annie (Chenxiaoyang) Zhang on Posted in COBRA, Coronavirus
