Trump Account Contribution Programs: ERISA Boundaries, Employer Design, and Administration

Hillary earned her J.D., with honors, from The University of Chicago Law School, where she was a member of the Order of the Coif and served on the editorial board of The University of Chicago Law Review. She received her B.A., magna cum laude, from Yale University with Distinction in the Major. She is admitted to practice in Illinois and works in English and French.

Hillary was among the lawyers elevated in Mayer Brown’s November 2024 partner and counsel promotion class.

Hillary serves as an Executive Board Committee Member and Diplomatic Outreach Committee Co-Chair of the American Jewish Committee Chicago, as a Governing Member of the Chicago Symphony Orchestra, and as a Board Member of the Yale Club of Chicago.

Hillary’s recent work sits at the center of this program’s subject matter: she is a named author on Mayer Brown’s August 2026 Legal Update analyzing the IRS proposed regulations on employer contributions to Trump Accounts, and the firm’s October 2025 CLE program on employee benefits and executive compensation under the One Big Beautiful Bill Act appears among her recent events. Because Hillary previously spent almost a decade defending complex ERISA class actions on behalf of plan sponsors and fiduciaries, she approaches compliance with a litigator’s foresight. She structures governance documents and participant communications, advises fiduciary committees, and steers clients through ERISA’s pre-litigation claims and appeals process, and she advises financial services clients on prohibited transaction issues and compliance with Title I of ERISA. A significant element of Hillary’s practice involves identifying, documenting, and resolving operational and fiduciary errors. She has experience correcting plan failures through the IRS Employee Plans Compliance Resolution System (EPCRS), the Department of Labor’s Voluntary Fiduciary Correction Program (VFCP), and the Delinquent Filer Voluntary Compliance Program (DFVCP), addressing issues such as eligibility, vesting, distributions, and contribution calculations. Hillary also counsels plan sponsors on the design, implementation, and amendment of tax-qualified retirement plans, health and welfare plans, and executive compensation arrangements; drafts and negotiates service agreements with recordkeepers, third-party administrators, insurers, and other service providers; and regularly consults on the employee benefits aspects of major corporate transactions and post-acquisition integrations.

Jina earned her J.D., magna cum laude, from Fordham University School of Law, where she was a member of the Order of the Coif, served as Notes and Articles Editor of the Fordham International Law Journal, and received the Fordham Law Alumni Association Medal in Constitutional Law and the Henrietta Metcalf Prize in Contract Law. She received her B.A. from Yeshiva University, Stern College for Women. She is admitted to practice in New York and Illinois.

Jina was recognized in Best Lawyers: Ones to Watch in America for 2026.

Jina is committed to pro bono service: she has advocated for children and young adults with special needs, assisted veterans with benefit claims, and drafted a Supreme Court amicus brief in Fulton v. City of Philadelphia.

Jina’s recent writing addresses the exact framework this program covers: the Department of Labor’s guidance on the ERISA status of Trump Accounts and the IRS proposed regulations on employer contributions to Trump Accounts and dependent care assistance program nondiscrimination rules. Clients turn to Jina for her experience in designing and documenting equity incentives, cash bonus arrangements, employee stock purchase plans, and deferred compensation plans, as well as negotiating employment, retention, change-in-control, severance, and separation agreements with C-suite executives. She also advises boards, compensation committees, and companies on the full range of executive compensation matters, including fiduciary duties, say-on-pay preparedness, and institutional investor engagement. Jina is particularly experienced in working with public companies, guiding clients at the intersection of complex securities, disclosure, tax, and governance frameworks, and providing extensive support to public companies in connection with their proxy statements for annual shareholder meetings. She also supports clients on the employee benefits and compensation aspects of key transactions, including mergers and acquisitions, financing events, spinoffs, divestitures, and initial public offerings, counseling on 280G golden parachute issues and post-closing executive compensation arrangements.