Intro
Judy has advised employers and employee benefit plans on all aspects of compensation and benefits for more than 25 years. This includes tax, regulatory, fiduciary responsibility, financing, and organizational integrity issues. She has unique, hands-on experience as an administrator running large, complex employee benefit programs.
In her former role as Associate Vice President of Human Resources for the entire University of California system, she was directly responsible for all human resources issues, including collective bargaining for UC campuses and medical centers. She also managed a $40 billion pension system covering 100,000 members, three large defined contribution plans, and the third-largest health plan in California.
Before joining Hanson Bridgett, Judy was a partner in a national law firm where she advised clients on complex business and employee benefits issues. She also served as deputy general counsel at one of the largest telecommunications corporations in America, where she was responsible for corporate legal matters, including executive compensation and employee benefits.
Judy has substantial experience in labor negotiations, mergers, divestitures, executive compensation, and retirement programs, including including governmental and ERISA-covered, single and multi-employer, pension plans, 401(a), 401(k), 403(b), 457(b) plans, and other non-qualified arrangements and all health and welfare plan issues. She has worked with legislative and regulatory agencies, with many appearances before California legislative committees. She is a national leader in the area of human resources organizational evaluation and certifications. Judy also is well versed in the area of employment tax.
Most recently, Judy was elected a fellow of the American College of Tax Counsel. She also was appointed by the Secretary of Treasury for a 3-year term on the IRS Advisory Committee on Tax Exempt and Government Entities (ACT) as a representative in the employee plans area. The ACT advises IRS leadership on operational policy and procedural improvements in the areas of employee plans, tax exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. In addition, Judy is currently serving as a member of the Board of Trustees for the UC Law San Francisco Foundation.
Areas of Focus
Education
Admissions and Courts
Retirement plan fiduciaries. Provide advice on emerging fiduciary issues, including recent litigation and regulatory actions involving investments and administrative fees, and current ESG investment guidance. Support fiduciaries in ensuring continued tax-qualified plan status, including successfully completing many IRS voluntary correction program (VCP) filings. Present annual fiduciary education update on key issues for clients.
Complex regulatory solutions. Work with clients to achieve practical solutions for health and welfare and retirement plan compliance, such as meeting new requirements under the Affordable Care Act (ACA), Transparency in Coverage Rules, No Surprises Act, the COVID-19 legislation, SECURE 2.0, as well as implementing DOL and IRS guidance.
Tax reporting and withholding. Advise on numerous issues, including implementation of new federal and state tax requirements such as numerous COVID-19 related tax credits.
Represented numerous clients in successful resolution of IRS employment tax audits and asserted ACA penalties.
Special issues for governmental plans. Advise the State Association of County Retirement Systems on federal tax compliance issues for public retirement systems. Help clients work through issues arising under separate plans sponsored by government entities, as well as those arising under the large statutory plans such as CalPERS (including medical coverage under PEMHCA), CalSTRS, and the '37 Act county retirement systems.
American College of Tax Counsel, Fellow
Internal Revenue Service Advisory Committee on Tax Exempt and Government Entities, Member
American Bar Association, Tax Section, Employee Benefits Committee Member
Western Pension & Benefits Council, Member
National Association of College and University Attorneys, Member
Alliance for Work-Life Progress, Member
International Foundation of Employee Benefit Plans, Member
Society for Human Resource Management, Member
"The State of Employer-Sponsored Healthcare," Managed Healthcare Executive (March 2019)
California Lawyers Association, Wiley W. Manuel Pro Bono Legal Services Award (2022)
Best Lawyers in America® (2017)
“Significant Employee Retention Tax Credits May Be Available to ASHA Members,” ASHA Newsletter (September 2021)
"Recent Tax Legislation: The SECURE Act of 2019 and the CARES Act of 2020," National Association of Public Pension Attorneys Newsletter (April 2020)
"Senior Care Employers Should Start Today to Prepare for Health Care Reform," California Assisted Living Association Legal Update (February 2013)
Hanson Bridgett 2024 Annual Employee Benefits Update (February 2024)
"Current IRS Audits Focused on Special District Issues," co-speaker, CSDA Annual Conference (August 2023)
“Current IRS Rules for Correcting Benefit Overpayments and Member Contribution Overpayments,” State Association of County Retirement Systems Attorney Roundtable (November 2021)
Presenter, Hanson Bridgett 2021 Annual Employee Benefits Update (February 2021)
“Meeting Your Ethical Responsibilities During COVID-19,” MCLE Marathon (January 2021)
“Public Retirement System Tax Issues Arising Out of COVID-19,” CALAPRS Attorneys' Roundtable (June 2020)
“IRS Audit Focus On Public Agency Paid Leave Programs," presenter, CalPELRA Conference (December 2018)
“IRS Update: View from Washington," presenter, CALAPRS Administrator’s Institute (September 2018)
"Best Practices & Lessons Learned from Private Sector Defined Contribution Plans," presenter, NAGDCA (September 2018)
“Legislative and Regulatory Update,” co-speaker, International Foundation of Employee Benefit Plans (IF) Annual Conference (October 2017)
“Pension Outlook,” co-presenter, Association of California Water Agencies Annual Conference (May 2017)
"Employee Benefits Update," co-speaker, Hanson Bridgett Employee Benefits Webinar (February 2017)
"Special District Executive Recruitment, Evaluation and Compensation Post-PEPRA," co-speaker, California Special Districts Association Annual Conference (October 2016)
“Tax Issues Raised By Offering Voluntary Service Credit Purchases on a Pre-Tax Basis,” CALAPRS Attorneys' Roundtable (June 2016)
"Government Tax Seminars," co-speaker, White Nelson Diehl Evans LLP (December 2015)
"Affordable Care Act – Planning to Deal with the Pay-or-Play Penalties Effective 1/1/15," co-speaker, 2015 Annual CSDA Conference (September 2015)
"System Audits and Pre-Tax Service Credit Purchases," CALAPRS Attorney Roundtable (September 2015)
"Health Care (ACA) Update," Annual National Home Delivery Forum (August 2015)
"New Developments in the IRS Determination Letter Process," CALAPRS Attorneys Roundtable (June 2015)
"ACA – New Reporting Requirements," co-speaker, California County Payroll Managers Spring Meeting (April 2015)
"Affordable Care Act Compliance in 2015 and Other Updates in Employee Benefits," co-presenter, Hanson Bridgett Labor & Employment Seminar (January 2015)
"New Tax Developments & The Affordable Care Act," co-presenter, WNDE's 2014 Government Tax Seminar (December 2014)
"What’s Up, Doc? and Other Obamacare Legal Questions and Decisions," co-speaker, American Trucking Associations Forum for Motor Carrier General Counsel (July 2014)
"New Tax Developments and The Affordable Care Act," WNDE's 2013 Government Tax Seminar, San Francisco (December 2013)
"Panel Presentation: What Employers Need to Know," co-speaker and organizer, Healthcare Reform and The Affordable Care Act Seminar (November 2013)
“What Should Employers Be Doing Now to Comply With the Recent Change in DOMA?” Sacramento County Bar Association, Labor & Employment Section Luncheon (October 2013)
“The Business of Healthcare, Part II: Select Legal Issues for Employers and Health Care Providers Complying with the New Coverage Rules,” American Bar Association’s Annual Meeting (August 2013)
“Pay or Play—Planning for the New Future of Employee Health Benefits," co-speaker, CALA Conference and Trade Show (June 2013)
"Would You 'Pass' an IRS Employment Tax Exam?" co-speaker, California Society of Municipal Finance Officers (February 2013)
“New Employer ‘Pay or Play’ Rules,” co-speaker, Hanson Bridgett Health Care Reform Webinar (January 2013)
"Employment Tax Audits; Fringe Benefits; W-2 Requirements for Health Care Reporting; Pension Reform," Auditor-Controller Payroll Managers Group, California Counties (April 2012)
"Defending Public Employment in Tough Economic Times," California Transit Association, Annual Conference (November 2011)
"Update on the IRS Determination Letter Application/Voluntary Correction Program Filing Process," CALAPRS Attorney Roundtable (September 2011)
"Pension Reform: What's on the Horizon," MMANC Winter Forum (February 2011)
"Current Pension Reform Issues," CALAPRS Attorney Roundtable (January 2011)
"Tax Compliance Operational Review and Domestic Relations Orders," CALAPRS Attorney Roundtable (September 2010)
"Healthcare Reform 2010-Special Focus on Grandfathered Plan Issues," SF Chapter–Western Pension & Benefits Conference (June 2010)
"Principles of Pension Management for Trustees," Instructor for CALAPRS training for public retirement system trustees (March 2010)
"IRS Employment Tax Audits—The Do's and Don'ts," CALAPRS Attorney Roundtable (June 2009)
"Tax Determination Letter Update," CALAPRS Attorney Roundtable (June 2009)
"Tomorrow-Land: Retirement Plans in the Next Decade," San Francisco Chapter Western Pension & Benefits Spring Conference (May 2009)
"Can You Feel the Love Tonight? New Strategies for Coping with PERS Retiree Medical Costs," Spring 2009 Conference of the Southern California County Counsels Association (February 2009)
"Updates on the IRS Determination Letter Process," CALAPRS (January 2009)