- The Ohio State University Michael E. Moritz College of Law, J.D., 1995
- The University of Cincinnati, B.A., 1992, summa cum laude, Phi Beta Kappa
Bar & Court Admissions
- Admitted to practice law only in the states listed above.
Christine is a partner in the Vorys Columbus office and a member of the labor and employment group. Her practice focuses on employee benefits and related tax matters. She has experience in the design, implementation and administration of qualified retirement plans, health and welfare plans, insurance benefits, fringe benefits, deferred compensation, and incentive bonus programs. She has significant experience in working with the Internal Revenue Service (IRS) and Department of Labor (DOL) on compliance issues.
Career highlights include:
- Assisted clients in preparing and updating plan documents for their qualified retirement plans, 403(b) plans and 457(b) plans
- Assisted clients in correcting administrative and operational issues with their qualified retirements plans and 403(b) plans, including preparing voluntary compliance filings with the IRS and DOL
- Assisted clients in implementing best practice procedures for fiduciary oversight of their ERISA employee benefit plans
- Assisted clients with IRS and DOL audits of their qualified retirement plans and group health plans
- Assisted client in transitioning from a traditional retiree group health plan to a health reimbursement arrangement (HRA)
- Assisted and counseled clients on nonqualified deferred compensation arrangements, including compliance with IRC section 409A
Christine has given numerous presentations and trainings to corporations and organizations on current employee benefit topics, such as the Affordable Care Act (ACA), wellness programs, service provider fee disclosure, compliance with the Internal Revenue Code and ERISA, and reporting and disclosure requirements for retirement and health and welfare plans.
Christine is a member of the American Bar Association and the Columbus Bar Association. She is a past chair of the Columbus Bar Association's Employee Benefits Committee.
Christine received her J.D from The Ohio State University Michael E. Moritz College of Law. She received her B.A. summa cum laude from the University of Cincinnati, where she was Phi Beta Kappa.
Honors & Awards
- Chambers and Partners, Leading Lawyer in Employee Benefits and Executive Compensation, 2020
- Ohio Super Lawyers Rising Stars, 2005 - 2007
- 4/23/2020Vorys, Sater, Seymour and Pease is pleased to announce that 30 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2020 edition of Chambers USA.
- 9/22/2017Poth Quoted in Employee Benefit Adviser Story Titled “ACA Compliance Still Important as Lawmakers Continue Repeal Push”Chris Poth, a partner in the Vorys Columbus office, was quoted in an Employee Benefit Adviser story about why employers must review operating strategies to ensure they are compliant with the requirements set for the in the Affordable Care Act (ACA).
- 11/23/2016Poth Quoted in HR Daily Advisory Story Titled “As DOL Steps Up Health Plan Audits, Preparation and Documentation Are Critical”Christine Poth, a partner in the Columbus office, was quoted in an HR Daily Advisor story about the U.S. Department of Labor’s health plan audits.
- 10/12/2016Christine Poth, a partner in Vorys Columbus office, was quoted in a Society for Human Resource Management (SHRM) HR Today article titled “What to Expect from a Health Plan Audit.”
- 8/21/2015Chris Poth, a partner in the Vorys Columbus office and a member of the labor and employment group, was the focus of a Law360 story titled “Vorys Snags Ex-Bricker & Eckler Employee Benefits Partner.”
- 8/17/2015Vorys, Sater, Seymour and Pease announced today that Christine Poth has joined as a partner in the Columbus office. Poth has nearly 20 years of experience counseling clients on employee benefits and related tax matters.
- 5/6/2020On May 6, 2020, Vorys Partners Christine Poth and Jen Dunsizer hosted a webinar to provide an overview of the law changes included in the SECURE Act and the CARES Act.
- 4/29/2020On April 29, 2020, Vorys Partners Christine Poth and Jen Dunsizer partnered with the Ohio Chamber of Commerce to host a webinar addressing how to adapt benefit plans during the coronavirus pandemic.
- 4/9/2020The fourth installment of our weekly multi-disciplinary webinar series on the various business and legal implications of COVID-19 took place on Thursday, April 9, 2020.
- 4/2/2020Our third multi-disciplinary webinar on the various business and legal implications of the coronavirus (COVID-19) pandemic took place on Thursday, April 2, 2020.
- 3/26/2020Vorys attorneys representing various practice areas and disciplines came together to share their considerations as businesses navigate the COVID-19 pandemic during a webinar on March 26, 2020. This was the second webinar on this topic.
- 3/25/2020Vorys attorneys Christine Poth, Jen Dunsizer, Dawne McKenna Parrish, and Elizabeth Howard discussed some common questions the Vorys benefits team was getting about the impact of the coronavirus pandemic on employee benefit plans in a webinar.
- 3/19/2020On Thursday, March 19, 2020, a team of Vorys attorneys representing various practice areas and disciplines will came together to share their considerations as businesses navigate these turbulent times.
- 11/7/2019The Vorys Akron office hosted a labor and employment seminar on November 7, 2019.
- 10/16/2019The Vorys benefits team hosted the inaugural Vorys Benefits Conferences in Cincinnati on September 11, 2019 and in Columbus on October 16, 2019. These conferences were designed and developed specifically for in-house benefits professionals.
- 9/11/2019The Vorys benefits team hosted the inaugural Vorys Benefits Conferences in Cincinnati on September 11, 2019 and in Columbus on October 16, 2019. These conferences were designed and developed specifically for in-house benefits professionals.
- 11/8/2018Vorys hosted the annual Akron Labor and Employment Seminar on November 8, 2018.
- 8/23/2018Vorys hosted a two-part webinar series to help attendees satisfy reporting requirements of the 5500 Series forms, while avoiding triggering audits. Part 1 of this webinar series occurred on August 7, 2018 and Part 2 occurred on August 23, 2018.
- 8/21/2018On August 21, 2018, Vorys attorneys Linda Mendel and Christine Poth presented at the Manufacturers’ Education Council’s 13th Annual Ohio Employee Health & Wellness Conference.
- 8/7/2018Vorys hosted a two-part webinar series to help attendees satisfy reporting requirements of the 5500 Series forms, while avoiding triggering audits. Part 1 of this webinar series occurred on August 7, 2018 and Part 2 occurred on August 23, 2018.
- 11/2/2017Vorys attorneys Tom Cookes, Meg Everett, Chris Poth, Ashley Manfull and Ken Stump presented at the 2017 Akron Labor and Employment Seminar on November 2, 2017.
- 9/18/2017Vorys partner Christine Poth spoke at the EBN Benefits Forum and Expo on September 18, 2017.
- 8/30/2017Vorys partner Christine Poth spoke at the Employer Health & Welfare Administrator Workshop on August 30, 2017.
- 5/18/2017Vorys attorneys Heather Enlow-Novitsky, Linda Mendel, Chris Poth and Lisa Pierce Reisz presented a webinar titled "Cybersecurity and Employee Benefit Plans - HIPAA and Beyond" on May 18, 2017.
- 3/15/2017Vorys attorneys Christine Poth and Peggy Baron presented a webinar titled "DOL Fiduciary Rule: Planning for Contingencies," on March 15, 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.
- 11/15/2016Vorys attorneys Linda Mendel and Christine Poth were speakers at the Central Ohio Chapter of the Healthy Ohio Business Council on November 15, 2016.
- 11/10/2016Vorys attorneys Tom Crookes, Ashley Manfull, Christine Poth and Ken Stump were speakers at the Vorys seminar titled "Where Are We Now (and What May Be Around the Next Corner)?
- 10/6/2016Vorys attorneys Linda Mendel and Christine Poth were speakers at the 27th Annual National Institute on Health and Welfare Benefit Plans on October 6-7, 2016.
- 9/27/2016Vorys attorneys Linda Mendel and Christine Poth hosted a complimentary webinar titled "Wellness Programs: Legal Compliance Checkup" on September 27, 2016 from 12:00 p.m. - 1:00 p.m.
- 5/11/2016Vorys Partner Christine Poth was a speaker at the Health Action Counsel's program on May 11, 2016.
- 4/19/2016Vorys Partner Christine Poth was a panel speaker for the program titled, “The Audit: Trilogy Part II: Preparing For and Surviving a Health and Welfare Audit” hosted by the American Bar Association Joint Committee on Employee Benefits on April 19, 2016.
- 11/5/2015Vorys attorneys Tom Crookes, Ashley Manfull, Christine Poth and Ken Stump presented at the Akron Labor and Employment Seminar on November 5, 2015.
- 8/13/2020The IRS released proposed regulations on June 11, 2020 regarding the excise taxes imposed under Code Section 4960.
- 6/5/2020Can’t Find an In-Person Notary to Witness a Spousal Consent? IRS Provides Relief to Retirement PlansThe IRS temporarily waived the physical presence requirement for spousal consent to participant benefit elections in a qualified retirement plan.
- 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.
- 5/8/2020The 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.
- 5/4/2020The IRS has issued FAQs providing additional guidance on several aspects of the CARES Act Employee Retention Tax Credit.
- 4/14/2020As with all aspects of Federal COVID-19 relief, guidance on claiming federal tax credits and deferring payroll tax liability is rapidly evolving and is subject to change. The following provides an outline of guidance on these issues as of the date of this alert.
- 3/28/2020The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted on March 27, 2020 and contains many provisions that affect employee benefit plans.
- 12/31/2019Benefits Alert: The Impact on Health & Welfare Plans in the New Year based on the Fifth Circuit’s ACA Ruling and the Further Consolidated Appropriations Act, 2020On 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.
- 11/6/2019Labor and Employment Alert: New Proposed Electronic Disclosure Rule Would Permit Information to be Posted on a Website … But Only for Retirement PlansOn October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.
- 11/6/2019Benefits Alert: New Proposed Electronic Disclosure Rule Would Permit Information to be Posted on a Website … But Only for Retirement PlansOn October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.
- 10/2/2019On September 23, 2019, the Treasury Department published final regulations affecting hardship distributions for 401(k) and other retirement plans.
- 4/26/2019In 1990, Congress enacted the Federal Debt Collection and Procedures Act. One feature of that law allows a federal court to issue a “writ of continuing garnishment” to access a convicted participant’s retirement plan benefits to satisfy a restitution order entered as part of the participant’s criminal sentencing.
- 12/18/2018Labor and Employment Alert: District Court Holds ACA Unconstitutional – But That’s Not The Final Word On The IssueOn December 14, 2018, a District Court in Texas held that the Affordable Care Act (ACA) is unconstitutional. Texas v. United States, No. 4:18-cv-00167 (N.D. Tex. 12/14/2018). While the case makes its way through the appeal process, group health plan sponsors should continue to comply with the ACA.
- 12/3/2018On November 29, 2018, the IRS announced a 32-day extension of the deadline to distribute 2018 Form 1095-Cs to employees.
- 11/13/2018Labor and Employment Alert: Treasury Department Releases Proposed Regulations Addressing Awaited Guidance On Hardship DistributionsNew hardship distribution regulations have been proposed for 401(k) and 403(b) retirement plans. Clients will need to make decisions about what changes they want to adopt and when.
- 8/28/2018Labor and Employment Alert: Addressing Student Loan Debt in a 401(k) Plan: Recent IRS Private Letter Ruling Provides New Options for EmployersOn August 17, 2018, the Internal Revenue Service (IRS) published Private Letter Ruling 201833012, which directly addressed an employer’s ability to provide a student loan repayment benefit in its 401(k) plan.
- 8/22/2018We previously wrote about the changes to 162(m) under the “Tax Cuts and Jobs Act” which significantly expanded the $1,000,000 deduction cap on compensation paid by publicly traded companies to certain executive officers.
- 5/7/2018On April 23, 2018, the Department of Labor (DOL) published a second draft of a model form, the Disclosure Template, that a group health plan participant (or his or her representative) may use to request documentation of compliance with the Mental Health Parity and Addiction Equity Act (MHPAEA).
- 4/30/2018Labor and Employment Alert: Never Mind: IRS Backtracks on $50 Reduction of 2018 HSA Contribution LimitLess than two months after announcing a $50 reduction in the 2018 limit on HSA contributions for employees with family high deductible health plan coverage, the IRS backtracked and reinstated the original limit.
- 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.
- 9/15/2017After years of anticipation, sponsors of 403(b) plans have finally received guidance from the IRS regarding preapproved 403(b) prototype and volume submitter documents.
- 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.
- 6/27/2017On June 16, 2017, the Department of Labor (DOL) published a draft of a model form that an employee (or his or her representative) could use to request documentation of compliance with the Mental Health Parity and Addiction Equity Act (MHPAEA).
- 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…
- 9/6/2016Labor and Employment Alert: SEC Gives Employers 265,000 Reasons to Revise Their Separation AgreementsThe Security and Exchange Commission (SEC) has taken an increasingly hardline on employers’ confidentiality agreements and that its regulators are on the lookout for policies that impede an employee’s ability to report activities to regulator
- 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.