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Melissa Ostrower

New York

P 212-545-4000
F 212-972-3213


Melissa Ostrower is a Principal in the New York City, New York, office of Jackson Lewis P.C. She counsels clients in a broad range of employee benefit matters, including general compliance and administration of qualified retirement plans and nonqualified retirement plans.

Ms. Ostrower assists clients with welfare plan issues involving cafeteria plans, health plans, flexible spending accounts, COBRA and the Affordable Care Act. She regularly speaks on all benefits issues including federal health care reform, fiduciary compliance and executive compensation.

Ms. Ostrower regularly advises on executive compensation matters, including issues related to compliance with Section 409A, 162(m) and 280G of the Internal Revenue Code.

Ms. Ostrower represents clients in connection with Internal Revenue Service and the Department of Labor audits and information requests. She also regularly assists clients in fixing plan operational and document errors. Ms. Ostrower negotiates with benefits providers, volume submitter and prototype vendors, TPAs, insurers and auditors.

Ms. Ostrower also advises clients in connection with phantom and equity based compensation arrangements.

While attending George Washington University Law School, she was a member of the Law Review.

Professional Associations and Activities

  • American Bar Association
  • New York City Bar Association, Employee Benefits and Executive Compensation Committee

See AllMelissa Ostrower in the News

July 7, 2016
Tax Notes

Melissa Ostrower Comments on Employer Healthcare Opt-Out Guidance

July 7, 2016

Melissa Ostrower comments on recently released guidance on health insurance opt-out programs in "IRS Releases 'Much-Needed' Employer Healthcare Opt-Out Guidance," published by Tax Notes. Subscription may be required to view article Read More

January 5, 2015
Jackson Lewis

Jackson Lewis Announces 21 Newly-Elevated Shareholders

January 5, 2015

WHITE PLAINS, NY (January 5, 2015) Jackson Lewis P.C., one of the country’s largest and fastest-growing workplace law firms, is pleased to announce the elevation of 21 attorneys across the country to Shareholder status. “All of our newly elevated Shareholders have been outstanding additions to our firm, and their elevation... Read More


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June 17, 2016

Healthcare Subsidies for Grad Students: An ACA Conundrum

June 17, 2016

Colleges and universities historically have provided graduate student employees (e.g., teaching assistants) with a stipend or reimbursement to help defray (or even fully cover) the cost of their medical coverage under the student health plan. Competing guidance from the Departments of Health and Human Services (“HHS”), Labor... Read More

April 14, 2016

Overview of Department of Labor’s Final Fiduciary Rule

April 14, 2016

The Department of Labor has issued its much-anticipated final rule (the “Rule”) concerning the expanded definition of who is considered a fiduciary under the Employee Retirement Income Security Act, as amended (“ERISA”), and the Internal Revenue Code of 1986, as amended (the “Code”), as well as certain... Read More

October 27, 2015

New York City’s Pre-Tax Transportation Benefit Mandate

October 27, 2015

A New York City ordinance requiring most employers to provide qualified pre-tax transportation benefits to their employees becomes effective on January 1, 2016. While many employers already provide pre-tax transportation benefits as a matter of company policy (see IRS Publication 15-B – Qualified Transportation Benefits for an... Read More

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Workplace Law Under President-Elect Donald Trump: The New Administration’s Anticipated Impact on Employment Practices Liability

December 16, 2016 - 11:00 AM to 12:00 PM EST
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2014 Mid-Term Election: Expectations from the 114th Congress

January 9, 2015 - 1:00 PM to 1:00 PM

Credits: Continuing education credit was offered for the live broadcast of this seminar.
You cannot earn credit for watching the archived webinar.

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See AllBlog Posts by Melissa Ostrower

The Proposed Tax Cuts and Jobs Act Would Make Sweeping Changes to Executive Compensation and Employee Benefits
November 7, 2017

On November 2, 2017, the U.S. House of Representatives unveiled the Tax Cuts and Jobs Act (H.R. 1) (the “Bill”) as part of proposed tax reform legislation. The Bill is sweeping in scope and provides for significant changes to the U.S. Read More

New Guidance on Taxation of Contributions and Benefits Under New York State’s Paid Family Leave Program
August 28, 2017

The New York State Department of Taxation and Finance (the “Department”) recently provided guidance regarding the taxation of contributions made under, and benefits paid under, New York State’s new paid family leave program (“Program”).  After reviewing applicable law and other guidance, and after consulting with the Internal Revenue Serv Read More

Early Holiday Gift from the IRS – Due Date Extension for Furnishing Forms 1095 and Related Relief
November 18, 2016

In IRS Notice 2016-70, the IRS announced a 30-day automatic extension for the furnishing of 2016 IRS Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage), from January 31, 2017 to March 2, 2017.  This extension was made in response to requests by employers, insurers, and other providers of heal Read More