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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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
On May 21, 2020, the U.S. Department of Labor (the “DOL”) finalized its proposed regulation expanding electronic delivery for retirement plan disclosures. On balance, the final regulation is generally consistent with the proposed regulation, although there are a number of key differences, including the addition of a new “direct email” delivery option not included in … Continue Reading
On May 12, 2020, the IRS released Notice 2020-29, which provides significant flexibility for health insurance and flexible spending account election changes during 2020, and Notice 2020-33, which increases the amount that may be carried over from one year to the next under a health flexible spending account (FSA). The guidance allows increased flexibility for … Continue Reading
As part of our ongoing series on the SECURE Act, this post discusses two key changes affecting defined benefit plans: (1) the ability to start in-service distributions at age 59½ (reduced from 62), and (2) new tools for closed defined benefit plans to pass nondiscrimination tests. Below we discuss each change and its potential impact … Continue Reading
The SECURE Act, included as part of the Further Consolidated Appropriations Act, 2020, was signed into law on December 20, 2019. This new law contains many significant changes that may impact employer-sponsored benefit plans. Given the scope of the law and the number of changes, we will release a series of blog posts exploring the … Continue Reading
The IRS recently released a final regulation clarifying how voluntary employees’ beneficiary associations (VEBAs) and supplemental unemployment benefit trusts (SUBs) should calculate unrelated business taxable income. VEBAs and SUBs are tax-exempt entities that are used to fund employee benefit programs. Read below for background, details of the final regulation, and the applicability date. Background Although … Continue Reading
Last Friday, the U.S. Court of Appeals for the First Circuit ruled that two co-investing Sun Capital private equity funds (the Sun Funds)[1] had not created an implied “partnership-in-fact” for purposes of determining whether the Sun Funds were under “common control” with their portfolio company, Scott Brass, Inc. (SBI) – resulting in a ruling that … Continue Reading
On October 23, 2019, the Department of Labor published a new proposed regulation that paves the way for “notice and access” electronic delivery of certain disclosures for retirement plans. The proposal is welcome news for plan sponsors and administrators who have been frustrated by the existing “opt-in” regime for electronic disclosure. But the proposal is … Continue Reading
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
Department of Labor Finalizes New Safe Harbor for Electronic Delivery of Retirement Plan Disclosures
By Steven Weinstein, Jennifer Rigterink and Annie (Chenxiaoyang) Zhang on Posted in 401(k) Plans, Disclosure
IRS Expands Mid-Year Change Opportunities for Health and FSA Benefits and Increases Carryover Limit
By Seth Safra and Jennifer Rigterink on Posted in Coronavirus
SECURE Act: Two Key Changes for Defined Benefit Plans
By Seth Safra and Jennifer Rigterink on Posted in Defined Benefit Pension Plans
New Year, New World: A Short Guide to the SECURE Act for Retirement Plan Sponsors and Administrators
By Paul M. Hamburger, Steven Weinstein and Jennifer Rigterink on Posted in 401(k) Plans, ERISA Coverage
New IRS Guidance for Tax-Exempt Entities Funding Employee Benefits
By Paul M. Hamburger and Jennifer Rigterink on Posted in Health Plan Compliance
Sun Capital Update: First Circuit Reverses District Court’s “Partnership-in-Fact” Holding and Finds Private Equity Funds Not Part of Controlled Group and Not Liable for Portfolio Company’s Pension Liabilities
By Ira G. Bogner, Ira Golub, Justin Alex, Adam Scoll and Jennifer Rigterink on Posted in Controlled Groups, Withdrawal Liability
Guide to DOL’s New “Notice and Access” Proposal for Electronic Delivery
By Seth Safra and Jennifer Rigterink on Posted in Disclosure
