Jessica Carter represents companies in all aspects of employee benefits and related employment matters. Ms. Carter advises employers with respect to a wide variety of pension and welfare plan issues and has extensive experience in qualified plan design, compliance and correction. She also counsels employers in the areas of executive compensation, human resources planning, information privacy and fiduciary responsibility and liability. In addition, Ms. Carter advises clients regarding plan service provider and investment transitions, as well as plan terminations and mergers. Clients she works with include large and mid-size not-for-profit organizations, pension plan benefits boards, universities and international corporations. 

Bar Admissions

• New York
• Massachusetts

Education

• Columbia Law School (J.D., 1996)
  • Editor, Columbia Journal of Transnational Law
• University of Pennsylvania (B.A., 1992)

• IRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs, HRAs, and HSAs

  By Jessica Carter |April 2021

• American Rescue Plan Act: New Guidance on COBRA Premium Assistance

  By Jessica Carter |April 2021

• SECURE Act Update: Nondiscrimination Testing Relief and Changes to Permissible In-Service Distribution Ages for Defined Benefit and Money Purchase Plans

  By Jessica Carter |November 2020

• Co-Author, "Federal Agencies Issue Proposed Rules on Paperless Benefit Plan Management," New York Law Journal (May 26, 1999)