Legal Practice

Brigette’s practice focuses on executive compensation, as well as retirement benefits, and welfare benefit plans under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and the Affordable Care Act (“ACA”). This includes plan design for both for-profit and tax-exempt organizations, amendments and compliance, Internal Revenue Code requirements, and fiduciary advisement for ERISA and non-ERISA plans and trusts. Brigette also advises employers with respect to their compliance obligations under various benefits-related provisions including:

  • All aspects of compliance for 401(k) plans, including plan sponsorship, plan amendments, annual non-discrimination testing, plan audits, annual reporting (Forms 5500), plan mergers, terminations and fiduciary aspects, including U.S. Department of Labor Delinquent Filer Voluntary Compliance Program (DFVC), U.S. Department of Labor Voluntary Fiduciary Compliance Program (VFCP), and the IRS Employee Compliance Resolution System (EPCRS);
  • All aspects of employer compliance under the ACA including determining applicability of the ACA to large employers and compliance and reporting including IRS Forms 1094-C and 1095-C and IRS 226J penalty letters;
  • Consolidated Omnibus Budget Reconciliation Act of 1985 (“COBRA”), including companion state mini-COBRA laws;
  • All types of health and welfare benefit plans, including HIPPA compliance, QMSCOs, tax aspects, including Flexible Benefits Plans and Code Section 125, compliance, communications and reporting, New York Paid Family Leave Law, New York Safe/Sick time laws;
  • Controlled group liabilities under Code Sections 414(b), (c) and (m);
  • Equity Plans and Executive Agreements (Deferred Compensation Plans, Rabbi Trusts, Restricted Stock Grants, Stock Options and related Plans, IRS Section 83(b) Elections and impact of Code Section 409A);
  • Parachute rules under Code Sections 280(g) and 4960; and
  • Plan Asset Rules (fund formation documents for benefit plan investors);
  • Severance Plans;
  • Corporate Governance (delegation of authority documents, plan committee structures and minutes);
  • Mergers and Acquisitions (counsel on complex migration of employee benefits during mergers and/or acquisitions); and
  • Fiduciary Duties (plan sponsor responsibilities on governmental amnesty filings and plan audits, including excise taxes on prohibited transactions).

Previously, Brigette was General Counsel and Corporate Secretary to a $5 billion corporate pension fund, where she was responsible for the legal needs of the fund’s pension plans and corporate governance. She also served as senior benefits consultant at PricewaterhouseCoopers in the Employee Benefits Group, advising Fortune 500 companies in qualified and non-qualified retirement plans and providing assistance during governmental audits of their plans. In addition, Brigette has extensive experience at New York City law firms in the pension, tax and employment law areas, including at Fried, Frank, Harris, Shriver & Jacobson LLP; Orrick, Herrington & Sutcliffe LLP; and Epstein, Becker & Green, P.C., among others. Brigette’s combination of law firm experience, in-house experience, and consulting translates into deep technical knowledge with a practical perspective.

Professional Affiliations

  • American Bar Association
  • New York State Bar Association
  • Brooklyn Bar Association
  • New York Women’s Bar Association
  • New Hampshire Bar Association
  • Society for Human Resource Management
  • USA 500 Club