biography

Jewell Lim Esposito has 25 years of a Tax emphasis in Employee Benefits. She has a further sub-specialty in Title I (related to Department of Labor rules on civil enforcement, reporting, disclosure, and fiduciary conduct) and Title II (related to IRS tax qualification issues) under the Employee Retirement Income Security Act (ERISA).

Her clients span the nation, many of whom are public, private, or tax-exempt entities. Regular work includes helping:

  • 401(k), 403(b), and ESOP fiduciaries to ensure conformance under ERISA and the Internal Revenue Code of the plans they oversee;
  • Assisted living facilities to structure their entire offering of employee benefits to union, non-union, government contractor employees;
  • Real estate investment trusts (REITs) with a corporate spin-off and later the asset sales to employee benefit plans;
  • Start-ups who need to access capital in a tax-free manner to fund their operations;
  • National 501(c)(3) non-profit entities who must navigate retirement, 457(b), 457(f), and executive compensation issues;
  • Closely-held companies with respect to stock option and other equity plans;
  • Limited...
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Washington, D.C.New York

Credentials

Admissions

District of Columbia
New York

Education

Brooklyn Law School, JD, 1993
William & Mary, BBA, 1987

Prior Law Firm Experience

Jackson Lewis, LLP
Constangy, Brooks, & Smith
Dewey Ballantine

Practice Areas