Jacquelyn Meng Abbott
Practice Areas
Education
- The Ohio State University Michael E. Moritz College of Law, J.D.
- Bowling Green State University, B.A., with honors
Bar & Court Admissions
Jacquie is of counsel in the Vorys Houston office and a member of the labor and employment group. Her practice focuses on employee benefits and related compensation tax matters. Jacquie has extensive experience providing legal advice to human resource and corporate financial services leaders on employee benefits and employment tax laws including: ERISA, ADEA, ADA, FMLA, COBRA, ACA, HIPAA, TCJA, and other applicable federal and state tax laws.
More recently, as supervising tax counsel at Exxon Mobil Corporation, she was responsible for legal compliance of medical, dental, life insurance and disability plans. In addition, she advised on payroll tax matters. Prior to joining ExxonMobil, she was in-house counsel at Lincoln Financial Group for more than two decades with similar responsibilities.
Career highlights include:
- Providing legal counsel related to the drafting and negotiating benefit plan vendor contracts (fully insured and administrative services only)
- Advising numerous stakeholders on compliance issues related to the Affordable Care Act and the Americans with Disabilities Act
- Advising on the impact of the Tax Cuts and Jobs Act on employer provided fringe benefits
- Served as chair of the ERISA Industry Committee (ERIC) health policy committee
Jacquie is a member of the American Bar Association Section of Taxation, where she served as the chair of the section’s Corporate Counsel Committee from 2012-2019.
Jacquie has presented and has been published on a number of employee benefits related topics including: what should the ERISA qualifications of an annuity purchased by an employer in the face of the Executive Life insolvency; ERISA: Ten Years After, “Plan Asset Reversions;” and developments in the life insurance industry.
Jacquie received her J.D. from The Ohio State University Michael E. Moritz College of Law. She received her B.A. with honors from Bowling Green State University.
Professional and Community Activities
- ERISA Industry Committee, Chair, Health Policy Committee, 2008-2012; Member, Retirement Committee and Health Policy Committee
- American Bar Association — Section of Taxation, Chair, Corporate Counsel Committee 2012-2019; Vice Chair, Subcommittee on Welfare Plan and EEOC, FMLA and Leave Issues
- American Council of Life Insurance, Member, Risk Classification Committee, 1988-1990; Member, Task Force on Fiduciary Matters, 1980-1996; Member, Joint Committee with Health Insurance Association of America on Task Force on the Application of ERISA to Welfare Benefit Plans, 1994-1996; Member of Task Force working on DOL general account regulations, 1980-1999
- Indiana State Bar Association, Member, Board of Governors, 1991-1993; Chair, Long Range Planning Committee, 1996-1997; House of Delegates Representative for the Fourth District, Member, 1993-1999; Fellow, Indiana Bar Foundation
- School District's Music Booster Organization, Treasurer
- Ft. Wayne Philharmonic Women's Committee, Board of Directors, Counsel
- Limberlost Girl Scout Council, Leader
- YWCA Woman of Achievement, Member
- Junior Achievement, Project Business Consultant
Honors & Awards
- Pro Bono Lawyer of the Year, Houston Volunteer lawyers Program, 2010
News
- 9/10/2019Vorys announced today that experienced employee benefits attorney, Jacquelyn Meng Abbott, has joined the firm’s Houston office as of counsel.
Events
- 7/29/2020Vorys attorneys Peggy Baron and Jacquie Abbott presented a complimentary webinar on the issues related to identifying employees on July 29, 2020.
- 12/17/2019Vorys Attorney Jacquie Abbott was be a panelist in an American Bar Association (ABA) webinar on December 17, 2019.
Insights
- 9/8/2020The clock has starting ticking for defined contribution plans to begin to provide a “lifetime income disclosure” on at least one benefit statement a year.
- 8/28/2020The DOL expanded the option for electronic delivery of retirement plan notices and documents.
- 8/13/2020The IRS released proposed regulations on June 11, 2020 regarding the excise taxes imposed under Code Section 4960.
- 8/3/2020Section 1557 of the ACA prohibits discrimination on the basis of race, color, national origin, sex, age, or disability by health programs and activities funded or administered by HHS. On June 12, 2020, the U.S. Department of Health and Human Services (HHS) announced a 2020 Rule (2020 Rule) on Section 1557 of the Affordable Care Act (ACA).
- 5/22/2020On May 12, 2020, the IRS issued Notices 2020-29 and 2020-33. Notice 2020-29 provides employers with more flexibility for mid-year changes under cafeteria plan as well as permits the extension of grace periods and carryovers of unused 2019 FSA amounts through the end of 2020.
- 5/13/2020
- 5/8/2020The Department of Labor (DOL) and Internal Revenue Service (IRS) recently issued a Joint Notice extending the time frames for a wide range of group health plan participant related events.
- 12/31/2019On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit held in Texas v. U.S. that the provision in the Affordable Care Act (ACA) that requires individuals to maintain health insurance or pay a “shared responsibility payment” (i.e., the individual mandate) is unconstitutional.
- 12/11/2019The Vorys Employee Benefits Team has drafted alerts covering an array of regulatory and legislative changes throughout the year.
- 12/4/2019On December 2, 2019, the IRS published Notice 2019-63, announcing a 31-day extension of the deadline to distribute 2019 Form 1095-Cs to employees.
- 10/24/2019Now that PBMs are able to track copay coupons using copay accumulator programs, additional guidance is needed from the IRS to determine whether plan sponsors are required to implement copay accumulator programs for HSA-compatible HDHPs.