Jenny Mosh is a shareholder in the Employee Benefits and Executive Compensation practice group in Kansas City. Jenny leverages over 20 years of experience to counsel clients in a wide array of industries to strategically design and implement pension, profit sharing, 401(k) and employee stock ownership plans. She assists clients with operational, administrative and fiduciary issues related to employee retirement programs, and has significant experience representing clients with respect to regulatory compliance and correction programs with the Internal Revenue Service and Department of Labor. Jenny has a particular focus on employee stock ownership plans (“ESOPs”) and serves clients nation-wide with respect to the establishment, administration and operation of ESOPs.

She represents employers with respect to executive compensation and equity compensation arrangements. She also represents tax-exempt and governmental entities with respect to the design and administration of retirement plan arrangements, including defined benefit, 401(k), 403(b), and 457(b) plans. Jenny also works with Polsinelli’s corporate merger and acquisition team to provide assistance for due diligence and structuring of employee benefit arrangements.

Prior to practicing law, Jenny worked 10 years in public accounting serving clients with respect to employee benefit matters.

Education

  • University of Kansas School of Law (J.D., 1996)
    • University of Arizona (B.S., 1993)
      • cum laude, Accounting

    Bar Admission

    • Missouri

    Professional Affiliations

    • Employee Benefits Institute, Steering Committee, Member
    • The Missouri Bar
    Publications
    All Publications
    Arbitration in ERISA Litigation: Supreme Court Declines Review as Circuit Split Persists
    Key Takeaways: The Supreme Court has twice declined to review ERISA arbitration cases, offering no signal that it plans to resolve the growing appellate divide. The Second and Sixth Circuits have struck down individual arbitration provisions, while a recent Central District of California decision, relying on Ninth Circuit precedent, upheld similar language. Courts applying the Effective Vindication Doctrine continue to interpret ERISA §502(a)(2) as protecting the right to seek plan-wide relief, limiting the enforceability of individual-only arbitration clauses. A pending Eleventh Circuit appeal may further test whether specifically tailored arbitration language can survive scrutiny under this doctrine. Plan sponsors and trustees considering mandatory arbitration provisions should consult ESOP counsel to assess risk and ensure the plan language aligns with the evolving case law in
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    Department of Labor Proposes Rule on Valuing Stock for ESOP Stock Purchase and Sale Transactions
    On January 16, 2025, the Employee Benefits Security Administration (EBSA) at the Department of Labor (DOL) released drafts of long-awaited proposed regulations seeking to clarify the definition of “adequate consideration” as set forth in Section 3(18)(B) of ERISA and a proposed class exemption from certain prohibited transaction restrictions in connection with an employee stock ownership plan’s (ESOP) initial acquisition of privately held employer stock from a selling shareholder.   The ESOP community has sought clear guidance on what the term “adequate consideration” means ever since ERISA’s inception 50 years ago. Although EBSA first proposed “adequate consideration” regulations in 1988, the DOL never finalized these rules. Without such guidance, the ESOP community has expressed concerns that plan sponsors, selling shareholders and ERISA fiduciaries could be left
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