Bio

Jennifer Gardner practice focuses on general employee benefit and executive compensation matters. Her areas of practice include qualified and non-qualified retirement plans (including 401(k), pension, 403(b), and church plans), multi-employer retirement plans, and health & welfare plans. Jennifer also regularly works with executive compensation arrangements that are subject to Code Sections 409A and 457(f), including equity compensation plans, phantom stock arrangements, nonqualified supplemental retirement plans, and other 457(b) and 457(f) retirement plans. A significant portion of Jennifer’s practice is focused on providing employee benefits and executive compensation advice in connection with corporate transactions, where she regularly represents buyers and sellers in reviewing and transitioning their employee benefit plans. In connection with these transactions, she also advises companies regarding the implications for any executive compensation arrangements, counsels clients regarding potential 280G tax implications and evaluates controlled group implications that might result from the transaction. Her background as an accountant and her time spent working in the manufacturing and public sectors give her added perspective on benefits and compensation issues facing her clients. Prior to joining Reed Smith, Jennifer was the Co-Chair of the Employee Benefits & Executive Compensation Group for another large Pittsburgh law firm. Jennifer is also the Vice Chair of the Subcommittee on Exempt Organizations and Government Plans for the Employee Benefits Committee of the American Bar Association, Tax Section and a member of the Pennsylvania Board of Law Examiners.