Jewell Lim Esposito is an attorney with nearly three decades of experience in tax law, employee benefits, and executive compensation. She is a founding partner at Pierson Ferdinand LLP, where she specializes in navigating the complexities of the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA), particularly in the context of executive compensation, retirement plans, and employee stock ownership plans (ESOPs).

Ms. Esposito's expertise encompasses both Title I (Department of Labor fiduciary issues) and Title II (IRS tax qualification issues) under ERISA. She is known for her ability to communicate intricate legal matters in plain English, enabling C-suite executives and plan fiduciaries to make informed decisions regarding tax compliance and fiduciary responsibilities.

Her practice extends to advising on government pension plans, church plans, the Affordable Care Act, COBRA, and health and welfare fringe benefits under the Service Contract Act and Davis-Bacon Act. Esposito also provides guidance on ERISA prohibited transaction exemptions and has been instrumental in structuring retirement and health programs for various industries.

In the evolving cannabis, hemp, and CBD sectors, Esposito counsels associations, member companies, and license holders on how Section 280E of the Internal Revenue Code impacts payroll, 401(k) plans, health benefits, and insurance deductions. She has played a key role in helping these businesses establish compliant employee benefit programs.