People
Jennifer Neilsson is a partner in King & Spalding’s Global Human Capital & Compliance practice. Jennifer focuses her practice on assisting the Firm’s clients (both managers and investors) with investment-related issues that arise for employee benefits plans subject to ERISA Title I. Specifically, she focuses on ERISA issues that arise in connection with the structuring and operation of private funds, investor negotiations in connection with fund raising activities, and ongoing compliance. She has in-depth knowledge assisting private funds avoid being subject to the fiduciary obligations arising under ERISA by complying with the “venture capital operating companies”, “real estate operating companies”, or “25% test” exceptions under the plan asset regulation.
Additionally, Jennifer assists clients with identifying issues arising under, and in compliance with, the Internal Revenue Code, ERISA and applicable regulatory requirements related to retirement plans and executive compensation arrangements. She is well-versed in drafting plan documents, plan amendments, participant communication and helping clients navigate retirement plan corrections and Internal Revenue Service and Department of Labor audits. Finally, Jennifer advises with respect to U.S. tax issues that arise in the global work force, including employer withholding obligations, FBAR filings, FATCA compliance.
Jennifer is a frequent speaker at conferences and panels on ERISA Title I and private equity matters.
Recent Publications:
Co-Author, “Tax Reporting and Withholding on Pension Payments”, Benefits Magazine, Vol. 50, No. 1, January 2013.
Recent Speaking Engagements:
LL.M., New York University School of Law
J.D., Southern Methodist University Dedman School of Law, cum laude, Order of the Coif
B.S. Accounting, Butler University, high honors
Illinois
Massachusetts
July 27, 2023
Piedmont Office Realty Trust Completes $400 Million Senior Notes Offering and Tender Offer
July 18, 2023
K&S advises Sacyr on its $708M project refinancing in connection with the Pamplona-Cúcuta 4G highway in Colombia
January 26, 2023
New Compensation and Benefits Rules Demand Early Action
July 19, 2022
Expected Retirement Law Changes May Spark ERISA Suits
May 12, 2022
SECURE 2.0 Means Change Is Coming For Retirement Plans
July 27, 2023
Piedmont Office Realty Trust Completes $400 Million Senior Notes Offering and Tender Offer
July 18, 2023
K&S advises Sacyr on its $708M project refinancing in connection with the Pamplona-Cúcuta 4G highway in Colombia
January 26, 2023
New Compensation and Benefits Rules Demand Early Action
July 19, 2022
Expected Retirement Law Changes May Spark ERISA Suits
May 12, 2022
SECURE 2.0 Means Change Is Coming For Retirement Plans
July 27, 2023
Piedmont Office Realty Trust Completes $400 Million Senior Notes Offering and Tender Offer
July 18, 2023
K&S advises Sacyr on its $708M project refinancing in connection with the Pamplona-Cúcuta 4G highway in Colombia
LL.M., New York University School of Law
J.D., Southern Methodist University Dedman School of Law, cum laude, Order of the Coif
B.S. Accounting, Butler University, high honors
Illinois
Massachusetts