- The Ohio State University Michael E. Moritz College of Law, J.D., 1993
- University of Rochester College of Arts and Science, dual B.A. degrees, cum laude 1990
Bar & Court Admissions
Jen is a partner in the Vorys Columbus office and a member of the labor and employment group. Her practice focuses on employee benefits and executive compensation plans. As former Managing Corporate Counsel for a large, publicly traded employer, Jen has extensive experience in retirement plans, deferred compensation, insurance benefits, short- and long-term cash and equity-based incentive plans, early retirement programs, public company disclosure obligations and merger and acquisition activity.
Career highlights include:
- Obtaining one of the first determination letters issued by the IRS in connection with a cash balance plan conversion
- Providing legal support in connection with the successful implementation of one of the first health savings account compatible consumer driven health plans
- Managing the simultaneous termination of two defined benefit plans and overseeing all levels of the project from initial decision, data analysis, IRS review, benefit distribution, annuity purchase and PBGC audit
- Managing due diligence disclosure, integration and separation issues in connection with mergers and acquisitions as both an acquirer and a target
- Establishing, maintaining and terminating a captive insurance company
Jen is a member of the American Bar Association. She is a frequent speaker on benefits issues including health care reform, qualified retirement plans and executive compensation.
Jen received her J.D. from The Ohio State University Michael E. Moritz College of Law. She received her B.A. in Political Science and her B.A. in Economics cum laude from the University of Rochester College of Arts and Science.
Honors & Awards
- Chambers and Partners, Leading Lawyer in Employee Benefits and Executive Compensation, 2011-2017
- 5/26/2017Vorys announced that 30 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2017 edition of Chambers USA.
- 5/27/2016Vorys announced that 36 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2016 edition of Chambers USA.
- 1/4/2016Vorys announced that Blake Beachler, Jennifer Dunsizer, Angela Gibson, Rick Grady, Jonathan Ishee, Paul Kerlin, Natalia Steele and Elizabeth Weinewuth have been named partners of the firm.
- 5/19/2015Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2015 edition of Chambers USA.
- 1/19/2015Vorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of Rome Strip Steel Company, Inc. for a purchase price of approximately $55.5 million.
- 8/11/2014Vorys recently advised Insight Bank on its sale to First Financial Bancorp, the parent holding company of First Financial Bank, National Association.
- 5/23/2014Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2014 edition of Chambers USA.
- 5/16/2014Dunsizer Quoted in Columbus Business First Story titled “Taking a Public-Sector Job Not Such a Compromise Anymore”Jennifer Dunsizer, of counsel in the Vorys Columbus office, was quoted in a Columbus Business First story about the benefits provided to public sector employees. According to the story, the private sector no longer is the only option for ambitious job seekers.
- 2/21/2014Dunsizer Quoted in Columbus Business First Story Titled “5/3 Employee Stock Losses Under U.S. Supreme Court Consideration”Jennifer Dunsizer, of counsel in the Vorys Columbus office and a member of the labor and employment group, was quoted in a Columbus Business First story regarding a Supreme Court case that could decide when employees can sue to recover losses in company stock plans.
- 5/24/2013Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2013 edition of Chambers USA. Chambers USA conducts in-depth research and ranks the leading firms and attorneys in an extensive range of practice areas throughout America.
- 6/7/2012Vorys announced that 35 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2012 edition of Chambers USA.
- 9/19/2017Vorys attorneys Tony Ciriaco and Jennifer Dunsizer presented a webinar titled “ERISA Plan Vendor Contracting - Traps to Avoid” on September 19, 2017.
- 4/27/2017Vorys, Sater, Seymour and Pease LLP hosted the Cincinnati Labor and Employment Law Update on April 27, 2017.
- 11/15/2016Vorys Partners Jen Dunsizer and Christine Poth presented a complimentary webinar hosted by Vorys, Sater, Seymour and Pease LLP on November 15, 2016.
- 7/25/2016Vorys Partner Jen Dunsizer was a speaker at the Ohio Bankers League sponsored 2016 Employee Benefit Task Force Meeting on July 25, 2016.
- 6/23/2016Vorys Partner Jen Dunsizer was a speaker at the Columbus Compensation Association’s Breakfast Meeting on June 23, 2016.
- 11/19/2014Vorys attorney Jennifer Dunsizer presented at the Estate Planning, Professionalism and Ethics Seminar hosted by the First-Knox National Bank of November 19, 2014.
- 10/24/2014Vorys attorneys Tom Crookes, Ashley Manfull, Meg Everett, Ken Stump and Jen Dunsizer presented at the Akron Labor and Employment Law Conference on October 24, 2014.
- 9/22/2014Vorys attorneys Nelson Cary and Jen Dunsizer were speakers at the Employment Law Update & OBL HR Program for Community Bankers on September 22, 2014.
- 4/8/2014Vorys attorneys Jen Dunsizer, Jolie Havens and Linda Mendel presented a webinar on April 8, 2014.
- 11/6/2013Vorys attorneys Tom Crookes, Jolie Havens, Jen Dunsizer, Meg Everett, Ashley Manfull and Ken Stump presented at the Vorys Labor and Employment Law Conference on November 6, 2013.
- 2/11/2013Vorys attorney Jennifer Dunsizer participated in a panel discussion covering the Affordable Care Act in the Health Care Law Seminar – Next Step for Restaurateurs on Monday February 18, 2013.
- 1/17/2013Vorys attorney of counsel Jennifer Dunsizer presented in the Early Retirement Incentives: Navigating the Legal Issues audio conference that took place on January 17, 2013 presented by Lorman Education Services.
- 9/9/2012The Ohio Council for Home Care and Hospice Fall Conference & Tradeshow was held at the Greater Columbus Convention Center, September 18-20, 2012. The Conference focused on critical health care industry issues and initiatives with various panel presentations.
- 7/24/2012With the decision from the U.S. Supreme Court largely upholding the constitutionality of the Patient Protection and Affordable Care Act (ACA), employers should be moving full speed ahead with efforts to comply with the law. Listen to an audio recording of the program.
- 3/7/2018Labor and Employment Alert: $50 reduction of 2018 Limit on HSA Contributions for Family HDHP CoverageThe Tax Cuts and Jobs Act changed the indexing of numerous dollar amounts under the Internal Revenue Code effective in 2018.
- 1/25/2018Labor and Employment Alert: PBGC Missing Participant Program – It’s Not Just For Defined Benefit Plans AnymoreOn December 22, 2017, the PBGC issued final regulations that expand their acceptance of benefits for missing participants.
- 1/9/2018After postponing the effective date of Obama-era regulations on claims and appeals for disability benefits, the Department of Labor announced on January 5, 2018 that it would allow the regulations to go into effect for claims filed after April 1, 2018.
- 1/8/2018On December 22, 2017, tax reform became official. There were several changes in the final version, including renaming the “Tax Cuts and Jobs Act” to the “Act.” The Act will have significant impact on business. This alert focuses on the impact of the Act on employee compensation and benefits programs.
- 12/27/2017On December 22, 2017, the IRS announced a 30-day extension of the deadline to distribute 2017 Form 1095-Cs to employees.
- 12/14/2017The U.S. House and Senate have both passed tax reform proposals, which are currently being reconciled. These proposals will have significant impact on compensation and benefit programs.
- 11/8/2017Labor and Employment Alert: Finding Lost Participants, Annual Limit Update and Tax Bill ImplicationsWe have become aware that the Department of Labor (DOL) has started to take issue with the standard processes used by retirement plans to identify and locate lost participants in ongoing plans.
- 11/6/2017On November 2, 2017, the IRS updated FAQs 55-58 on the ACA employer pay or play penalties to explain how it intends to assess and collect 2015 penalties under Code Section 4980H.
- 8/25/2017The judge in a recent court case ordered the Equal Employment Opportunity Commission (EEOC) to develop the administrative record supporting rewards of up to 30% of the cost of health coverage for participation in wellness programs. If the EEOC is unable to defend the size of the reward, the EEOC may have to change its wellness program rules.
- 8/3/2017Unfortunately, sometimes an employer needs to end an employment relationship. In many situations, it is in the best interests of the parties to enter into an agreement that defines the terms of the separation. Whether called a “separation agreement,” “severance agreement,” “retirement agreement” or any other name, the issues remain the same.
- 3/7/2017On March 6, 2017, House Republicans released their proposed legislation (the proposal) to repeal and replace the Patient Protection and Affordable Care Act (ACA).
- 1/5/2017Labor and Employment Alert: A Flurry of Employee Benefit Guidance in the Closing Days of the Obama AdministrationAccording to IRS FAQs on IRC §4980H, published December 22, 2016, the IRS will begin contacting employers in “early 2017” regarding potential liability for 2015 pay or play penalties under IRC §4980H.
- 1/3/2017Labor and Employment Alert: Are Individually Designed Retirement Plans an Endangered Species? Impact of Changes to the IRS Determination Letter ProgramIn January 2017, the last regular determination letter applications will be filed for sponsors of individually designed retirement plans. After that last Cycle A determination letter application, individually designed plans will no longer be able to get a ruling from the IRS that the plan terms comply with law (except for the initial ruling on formation of the plan and a final ruling at plan termination), although the IRS may specify other ruling opportunities in the future.
- 12/16/2016On December 13, 2016, President Obama signed the 21st Century Cures Act (H.R. 34) into law. The 21st Century Cures Act contains two provisions that relate to group health coverage.
- 11/30/2016On November 18, 2016, the IRS announced a 30-day extension of the deadline to distribute 2016 Form 1095-Cs to employees.
- 11/11/2016For now, stay the course and stay tuned…
- 7/21/2016At the end of June, the federally-facilitated health insurance exchanges (as known as the Marketplace) sent out the first batch of Marketplace Notices to employers.
- 6/27/2016You hired a summer intern who is eager to work as many hours as possible. If you allow the intern to work 30-plus hours per week during the summer, at what point would you have to offer medical coverage in order to avoid the risk of Affordable Care Act (ACA) pay or play penalties?
- 6/17/2016Labor and Employment Alert: Major Changes Proposed for Incentive Compensation – Limited to Financial Institutions or Preview of Coming Attractions for Other Types of Employers?On June 10, 2016, six agencies that regulate financial institutions (FDIC, SEC, OCC, Federal Reserve Board, National Credit Union Administration, and Federal Housing Finance Agency) jointly proposed regulations regarding incentive compensation for financial institutions.
- 6/3/2016On May 17, 2016, the Internal Revenue Service issued final regulations simplifying a participant’s ability to make a rollover from his or her designated Roth account in a qualified plan. The final regulations eliminated the requirement that the amounts that are directly rolled over by a participant to an eligible retirement plan be treated as a separate distribution from other amounts received by the participant.
- 5/20/2016If your company sponsors a wellness program, you are undoubtedly familiar with IRS and DOL rules for participatory, activity, and outcomes-based wellness programs.
- 1/4/2016Labor and Employment Alert: Form 1095 Deadlines Extended and Other December Developments Impacting Health Benefits
In a welcome development, the IRS announced on December 28, 2015 (IRS Notice 2016-04) the following extensions of Form 1095-C and Form 1095-B deadlines:
Original Deadline New Extended Deadline Distribution to employees February 1, 2016 March 31, 2016 (2-month extension) Electronic filing with IRS March 31, 2016 June 30, 2016 (3-month extension) Paper filing with IRS* February 29, 2016 May 31, 2016 (3-month extension)
* Paper filing is only permitted if an entity is filing fewer than 250 Forms 1095-C or 1095-B.
- 11/13/2015The Bipartisan Budget Act of 2015 (11/2/2015) includes a rare bipartisan amendment to the Affordable Care Act (ACA). The ACA would have required that employers with 200 or more full-time employees auto-enroll their full-time employees in health coverage.
- 7/30/2015Imagine the following scenario: your bank has just announced an agreement to be acquired by a larger institution that is entering your market for the first time. Two months into the process your CEO, CFO and chief lender tell the board that they have decided to accept offers from local competitors because (a) they will make more money, (b) they have a built-in customer following and (c) despite good relations with the buyer they are uncertain as to their future and have families to consider.
- 5/14/2015The IRS announced the 2016 indexed amounts for health savings accounts (HSAs) and high deductible health plans (HDHPs).
- 4/23/2015Labor and Employment Alert: EEOC Proposes Rules for Wellness Programs (Could Have Been Better, Could Have Been Worse)For years, the Equal Employment Opportunity Commission declined to provide formal guidance on the application of the ADA to wellness programs. It has now issued rules.
- Spring 2015As 2015 gets under way, bank compensation committees are tasked with setting the bank’s executive compensation strategy for the year and effectively communicating that compensation structure to shareholders. Compensation committees need to strike a balance between a compensation program that attracts and retains employees and encourages those employees to take appropriate business risks while advancing the bank’s growth strategies and discouraging inappropriate risks.
- 3/16/2015The IRS will need detailed information from employers to enforce three Affordable Care Act (ACA) tax provisions. The IRS must determine whether: (1) an employer owes a pay or play penalty for failing to offer affordable, minimum value health coverage to its full-time employees; (2) employees and/or their family members are entitled to tax credits (subsidies) for the purchase of health insurance in the public exchanges; and (3) employees and/or their family members owe penalties for failing to maintain health coverage.
- 11/12/2014Labor and Employment Alert: Agency Guidance on Health Plan Strategies that Don’t Work as Advertised and Other Employee Benefit NewsStarting in 2015, a large employer will be subject to pay or play penalties if it fails to offer affordable health coverage that provides at least minimum value to its full-time employees. A health plan provides “minimum value” if it is designed to pay at least 60% of the total cost of medical services for a standard population. This is generally equivalent to a bronze level plan sold in the public health insurance Exchange.
- 11/3/2014The Centers for Medicare and Medicaid Services (CMS) had set November 5, 2014 as the deadline for all but the smallest self-insured health plans to obtain a health plan identification number (HPID). On October 31, 2014 – less than a week before that deadline (and three days after publishing new FAQs on the process) – CMS announced an indefinite delay in the requirement that health plans get HPIDs.
- 10/30/2014Although the Internal Revenue Service (IRS) and the Department of Labor (DOL) have agreed on standards for wellness programs, and Congress seemed to have blessed those standards when it authorized higher levels of incentives in wellness programs as part of the Affordable Care Act (ACA), the Equal Employment Opportunity Commission (EEOC) has long expressed concerns about those standards.
- 9/17/2014If your company sponsors a self-insured health plan, there are two November deadlines you may have overlooked in the midst of preparation for the ACA’s pay or play penalties and 2015 open enrollment.
- 7/23/2014Two federal appeals courts ruled yesterday on a key provision of the Affordable Care Act (ACA) – and reached opposite conclusions. At issue is the component of the ACA that allows individuals who earn between 100% – 400% of the federal poverty level (FPL), or $11,670 and $46,680 for an individual, to be eligible to receive a subsidy to purchase insurance in a Health Insurance Marketplace
- 7/2014Several Vorys attorneys authored an article titled “Mental Health Parity and Addiction Equity Act Parity Analysis is Fine Tuned” for National Bar Association's Health Law Section July 2014 Newsletter.
- 7/2/2014Labor and Employment Alert: In Dudenhoeffer, Supreme Court Takes a Bite Out of the Moench Presumption of PrudenceIn a unanimous decision that was a surprise to most in the benefits community, the Supreme Court, in Fifth Third Bancorp v. Dudenhoeffer, rejected the commonly accepted rule that fiduciaries of employee stock ownership plans (ESOPs) are entitled to a “presumption of prudence” in connection with their decision to buy or hold employer stock.
- 2/21/2014The employer pay or play penalties were originally scheduled to apply in 2014 but the IRS gave employers a one-year reprieve. Final regulations and FAQs published February 10, 2014 explain how the penalties will work in 2015 and provide several helpful transitional rules.
- 1/21/2014Labor and Employment Alert: Dental and Vision Coverage as an Excepted Benefit and Other Employee Benefit NewsSummary: ACA mandates don’t apply to health plans classified as “excepted benefits.” The government has proposed regulations expanding the definition of excepted benefits to include self-insured dental and vision coverage even if that coverage is provided without employee contributions.
- 11/14/2013Labor and Employment Alert: Mental Health Parity and Addiction Equity Act Parity Analysis is Fine TunedNew final regulations under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) apply to group health plans in plan years beginning on or after July 1, 2014 (January 1, 2015 for calendar year plans). The regulations generally incorporate the 2010 interim final regulations and subsequent FAQs, with some notable clarifications.
- 11/8/2013The IRS has added a second exception to the use-or-lose rule for health flexible spending accounts (FSAs). Employers now have three alternatives for end-of-year health FSA credit balances...
- 10/9/2013The IRS and DOL issued new guidance prohibiting the application of pre-tax funds to the payment of individual health insurance premiums and imposing new conditions on health flexible spending accounts and health reimbursement arrangements.
- 10/7/2013Labor and Employment Alert: IRS Guidance on Employment Tax Refunds for Health Benefits Provided to Same-Sex SpousesOn September 23, 2013 the IRS issued Notice 2013-61. The Notice sets forth streamlined refund procedures for overpayments of federal employment taxes paid by employers and employees relating to health benefits provided to legally married same-sex spouses. The Notice addresses health benefits provided both in 2013, and prior open years. The IRS had previously released Revenue Ruling 2013-17 setting forth its position that same-sex partners legally married under the laws of any state would be considered married for federal tax purposes regardless of where the couple resides. Under this state of celebration standard, the laws of the state where the marriage was celebrated (rather than the state of domicile) governs marital status for federal income tax purposes.
- 9/6/2013Marriages between same-gender spouses will be recognized for federal income tax purposes if valid where performed (the state of celebration) regardless of whether the state in which the spouses live (the state of residence) recognizes the marriage.
- 7/15/2013The postponement of the pay or play penalties and related reporting from 2014 to 2015 gives employers a welcome opportunity to reassess their compliance strategies and plan for a more measured implementation of new systems. However, the pay or play penalties are related to the availability of federal premium assistance for the purchase of health insurance on an exchange. The absence of pay or play penalties and related reporting in 2014 may increase the number of employees buying health insurance on an exchange with federal premium assistance in 2014.
- 7/8/2013The White House and Treasury announced on July 2nd that they are delaying enforcement of the ACA’s employer coverage mandate (which requires employers with 50+ full-time equivalent employees to provide affordable, adequate health coverage to substantially all of the employer’s full-time employees and their children) until 2015 to enable a more orderly roll-out of the reporting and disclosure requirements that will form the basis for the imposition of the employer penalties.
- 6/5/2013New final regulations for wellness programs apply to plan years beginning on and after January 1, 2014. If you have a wellness program and a health plan operating on a calendar year, you will want to consider the new requirements in preparing for 2014 open enrollment.
- 5/21/2013Employers must distribute a new Notice of Coverage Options to all employees (full-time and part-time, regardless of eligibility for benefits). The initial distribution of the Notice must be before October 1, 2013. Thereafter, the Notice must be given to each new employee within 14 days after work begins.
- 5/10/2013Under the pay-or-play penalties going into effect next year, an employer is subject to penalties if it does not offer "affordable" health coverage to its full-time employees (using the new 30-hour federal standard). The IRS has now proposed that premium discounts and other rewards for participation in an employer-sponsored wellness program not be taken into account in determining whether the health coverage offered by your company is affordable.
- 2/28/2013Labor and Employment Alert: Employee Cost Sharing for Health Benefits and other Employee Benefits NewsRecent government guidance addresses permissible employee cost sharing under your company's group health plan. This Vorys Client Alert summarizes what you need to know about out-of-pocket limits, annual and lifetime dollar limits, first dollar preventive care, and tobacco surcharges.
- 1/18/2013In Revenue Procedure 2013-12, the IRS recently updated the Employee Plans Compliance Resolution System (EPCRS). The EPCRS program permits a retirement plan sponsor to correct operational, coverage and plan documentation errors in certain prescribed ways so as to preserve the tax-qualified status of the retirement plan.
- 1/8/2013IRS proposed regulations (published December 28, 2012) are a roadmap to the employer pay-or-play penalties going into effect in 2014 under the Patient Protection and Affordable Care Act (the ACA). Employers may rely on the proposed regulations until further guidance or final regulations are published.
- 12/11/2012The regulatory agencies (the IRS, DOL, and HHS) have started to fill in some (but by no means all) of the gaps in the Affordable Care Act guidance needed to implement the transformation of health coverage that is supposed to happen in 2014.
- 9/5/2012The most significant changes under the Patient Protection and Affordable Care Act (ACA) are scheduled to go into effect in 2014. One of those changes is the imposition of shared responsibility penalties on large employers that fail to offer health coverage to all of their full-time employees (or offer health coverage to full-time employees that is deemed to be unaffordable or inadequate).
- 6/7/2012Labor and Employment Alert: $2,500 Limit On Health FSAs, More Guidance on SBCs, and Other Employee Benefits NewsThe future of the Patient Protection and Affordable Care Act (ACA) will be determined by the Supreme Court decision expected this month. In the meantime, the regulatory agencies have continued to develop guidance that will apply to employers' group health plans – assuming health care reform survives intact.
- 4/18/2012Labor and Employment Alert: Health Plans Must Pay Patient-Centered Outcomes Research Fee and Other Employee Benefits NewsThe Patient Protection and Affordable Care Act (PPACA) established the Patient-Centered Outcomes Research Institute to study the effectiveness of various treatments. The Institute's work will be supported by the Patient-Centered Outcomes Research (PCOR) fee.
- 2/15/2012Labor and Employment Alert: Summaries of Benefits and Coverage (SBCs) Back on the Schedule and Other Employee Benefits NewsAn SBC is a standardized explanation of health coverage intended to help individuals make apples-to-apples comparisons of their options for health coverage. The Internal Revenue Service, Department of Labor and the Department of Health and Human Services (the Departments) published proposed SBC rules and an SBC template on August 22, 2011.
- 1/30/2012The IRS issued Notice 2012-9 on January 3, 2012, clarifying some of its earlier guidance in Notice 2011-28 on reporting the cost of health coverage on Form W-2. The aggregate cost of health coverage will be reported in Box 12 with Code DD, starting with 2012 Form W-2s (distributed in January 2013).
- 1/3/2012Labor and Employment Alert: States to Define "Essential Health Benefits" and Other Employee Health Benefits NewsStarting in 2014, every non-grandfathered individual health insurance policy and insured small employer group health plan will have to cover essential health benefits.