Rachel Mann
Rachel Mann advises public and private companies, tax-exempt organizations, plan sponsors, and fiduciaries on complex employee benefits and executive compensation matters arising under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. Her practice encompasses retirement and health and welfare benefits, fiduciary governance and prohibited transactions, and executive compensation arrangements. Rachel counsels plan fiduciaries and benefit plan committees on fiduciary decision-making, governance, plan administration, and the investment of plan assets. She also represents clients in audits, investigations, and correction proceedings before the US Department of Labor and US Internal Revenue Service.
Rachel works extensively with clients in the higher education, healthcare, and financial services sectors. She advises on the design, administration, amendment, and correction of pension, 401(k), 403(b), 457(b), ESOP, health and retiree medical, and executive compensation arrangements, as well as benefits and compensation issues arising from employment, retention, severance, and other workforce arrangements.
Rachel advises clients on a broad range of ERISA compliance matters, including fiduciary risk management, prohibited transaction issues, and questions concerning ERISA preemption and the interaction between federal benefits law and state regulatory regimes. In her regulatory practice, she helps clients evaluate complex compliance issues, develop corrective strategies, and navigate interactions with federal regulators, including in agency-initiated matters and voluntary correction proceedings.
Rachel speaks and publishes frequently on developments in employee benefits and ERISA law, including fiduciary governance, retirement plan investing, environmental, social, and governance (ESG) considerations, and emerging regulatory issues.
While in law school, Rachel served as a senior editor of the University of Pennsylvania Law Review, contributed to The Regulatory Review, and externed in the office of general counsel of a major university, where she worked on employee benefits matters.
