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Stephanie O. Zorn is a principal in the St. Louis, Missouri, office of Jackson Lewis P.C.

Stephanie has over twenty years of experience representing management in employee benefits and employment matters, both as in-house counsel and in private practice.

Stephanie is co-lead of the firm’s Transactional Services group and spends a substantial amount of her practice assisting clients with the employment and employee benefits matters implicated in mergers and acquisitions, with a special focus on clients in the private equity, technology, consumer goods, manufacturing and healthcare sectors. Stephanie leads due diligence review, the drafting and negotiation of definitive deal documents, insurer and co-investor interface and closing and post-closing business integrations.

Stephanie’s employee benefits practice includes assisting clients with all aspects of a broad range of plans including retirement plans, health and welfare plans, nonqualified plans, executive compensation plans, severance plans and voluntary early retirement plans. Stephanie also defends plans and plan administrators in disability, group health plan and life insurance claim litigation including ERISA section 502(a)(1)(B) and (a)(3) claims. Stephanie’s practice also includes counseling clients on Internal Revenue Code, ERISA, COBRA, ACA, HIPAA and fiduciary compliance including investment selection, service provider reviews and plan committee issues.

Stephanie’s employment practice consists of counseling employers in connection with discrimination, harassment, disability accommodations, family and medical leave and wage and hour matters. Stephanie also assists clients with reductions in force and reorganizations, noncompete and confidentiality agreements, retention agreements, service provider classification, outsourcing and international labor and employment matters.

Stephanie is a frequent speaker on employee benefits and employment law issues.

The Patient-Centered Outcomes Research Institute (“PCORI”) is an independent nonprofit research organization that funds comparative clinical research, among other things.  PCORI is funded through annual fees — provided for in the Affordable Care Act — paid by insurers of fully-insured health plans and sponsors of self-insured health plans, including health reimbursement arrangements (“HRAs”) that are

The CAA Transparency Rules Will Let Plans and Participants Know.  The Department of Labor, Health and Human Services, and the IRS (collectively the Departments) recently released the Interim Final Rules with a request for Comment (IFC), Prescription Drug and Health Care Spending.  These rules implement Section 204, Title II, another phase of the transparency provisions

The Consolidated Appropriations Act, 2021 generally provides the annual funding for the federal government and also contains several important rules giving further COVID-19 relief. The comprehensive relief package funds certain hard-hit industries, expands eligibility for the Paycheck Protection Program (PPP), and extends and expands the Employee Retention Tax Credit.

The Act also relaxes several normally

On May 31, the IRS issued a proposed regulation — presented in Q & A format — concerning income tax withholding obligations on non-rollover distributions from employer-sponsored plans — including pension, annuity, profit sharing, stock bonus and any other deferred compensation plan — to destinations outside the U.S. Unlike U.S. payees, non-U.S. payees cannot elect

On October 3, 2018, the IRS issued transitional guidance in Notice 2018-76 concerning the business expense deductions for meals and entertainment following the changes made by the Tax Cuts and Jobs Act (“TCJA”) — which generally disallowed a deduction for expenses related to entertainment, amusement or recreation, but did not specifically address the deductibility of

It is well-established under the Employee Retirement Income Security Act of 1974 (“ERISA”) that when an employee benefit plan grants the plan administrator discretion to decide questions of eligibility for benefits or to construe plan terms, judicial review of the plan administrator’s denial of benefits is generally limited to the deferential abuse of discretion standard

This is the seventh article in our series covering various tax and employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017.

Once significant change made by the Act, summarized below, is the elimination of the Affordable Care Act’s individual mandate, effective 2019.

Background

Long an

Premiums for Affordable Care Act (ACA) marketplace coverage continue to sky rocket, with the average cost of a benchmark plan in the individual market place rising 20% this year. There is very different news for employer-sponsored plans. According to the nonprofit Kaiser Family Foundation, in 2016 annual family premiums rose on average a modest 3%

On February 23 and March 7, 2017, the Internal Revenue Service (“IRS”) issued memoranda to examination agents addressing review of substantiation provided in support of safe harbor hardship distributions under 401(k) and 403(b) plans. Although the memoranda cannot be relied upon as official guidance, they are good reference points to help plan sponsors and third