Jennifer M. Gardner Photo

Jennifer’s practice focuses on general employee benefit and executive compensation matters. Her areas of practice include qualified and non-qualified retirement plans (including 401(k), pension, 403(b), and church plans), multi-employer retirement plans, and health & welfare plans. Jennifer also regularly works with executive compensation arrangements that are subject to Code Sections 409A and 457(f), including equity compensation plans, phantom stock arrangements, nonqualified supplemental retirement plans, and other 457(b) and 457(f) retirement plans.


  • University of Pittsburgh School of Law, 2008, 法学博士, magna cum laude, Dean's Scholarship; CALI Awards for Federal Income Taxation and Workers Compensation; Order of the Coif; Editor in Chief, University of Pittsburgh Law Review; Christian Legal Aid Clinic; Pitt Law Women’s Association Member and Women Lawyers Division Liaison
  • The Ohio State University, 2000, 理学学士, Accounting, magna cum laude, Distinguished Scholar; Beta Gamma Sigma; Campus Design Review Board Student Member; Undergraduate Student Government

  • 宾夕法尼亚州

  • American Bar Association, Tax Section, Employee Benefits Committee, Subcommittee on Exempt Organizations and Government Plans, Vice Chair
  • The Pennsylvania Board of Law Examiners, Board Member 
  • Christian Legal Aid Clinic of Pittsburgh, Treasurer


  • Listed as a Rising Star in The Legal 500 USA for Employee benefits, executive compensation and retirement plans: design, 2020-2021