Jennifer E. Shirkey
90 North Main Street, Suite 201
Harrisonburg, VA 22802
P.O. Box 1287
Harrisonburg, VA 22803

T: 540.437.3108
F: 540.437.3101
email: Jennifer E. Shirkey

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  Areas of Practice

Of Interest
Returning Home to Practice Law
April 2005

Bar Admissions

  • Virginia, 1996
  • U.S. District Court Western District of Virginia, 1997
  • U.S. Court of Appeals 4th Circuit, 1997
  

 

 

 

 

 

 

 

 
 
Jennifer E. Shirkey concentrates her practice in employee benefits, tax  and business law. She helps business, non-profit and governmental employers of all sizes navigate their employee benefit plans through the Internal Revenue Code and ERISA on a daily basis. She also has substantial experience in the tax and business aspects of for-profit and non-profit entity startups, as well as their ongoing operations and mergers and acquisitions. In addition, she regularly assists families and individuals with their estate planning needs.  In working with clients, she applies her technical legal expertise to give practical counsel and develop creative strategies to employee benefit, and general business and estate planning challenges. She is a frequent public speaker on tax issues.
 

Experience

  • Drafted and reviewed for ERISA and tax compliance hundreds of employee benefit plans, including main plan documents, summary plan descriptions, adopting resolutions, trusts, QDROs, administrative policies and forms, annual reporting and disclosure issues, and 404(c) participant-directed investing and other fiduciary matters
  • Designed, implemented and updated all types of retirement benefit plans, including 401(k) profit sharing plans (including safe harbor, Social Security integrated, and cross-tested designs), money purchase plans, defined benefit pension plans, 403(b) tax-deferred annuities, ESOPs, and governmental and nongovernmental 457(b) plans
  • Advised for-profit and non-profit organizations on executive deferred compensation issues, including SERPs, stock options and appreciation rights, phantom stock, ineligible 457(f) plans, and split dollar life insurance as well as funding mechanisms such as Rabbi trusts
  • Designed, implemented and updated all types of welfare and fringe benefit plans, including Section 125 cafeteria/flexible spending plans, insured and self-insured health plans, short- and long-term disability plans, life insurance benefits, tuition assistance plans, dependent care benefits and employee assistance programs
  • Assisted dozens of clients in managing the interplay of FMLA and USERRA with their employee benefit programs
  • Developed COBRA and HIPAA compliance forms and procedures for numerous insured and self-funded health plans
  • Administered 401(k) profit sharing, ESOP and 403(b) plans for small to mid-sized employers, including contribution allocations, nondiscrimination testing, and participant statement and annual Form 5500 reporting preparation
  • Prepared new and restructured existing early retirement incentive programs involving health and/or deferred compensation benefits for compliance with applicable tax laws and the ADEA
  • Handled retirement and welfare benefit plan issues in mergers and acquisitions, including plan terminations
  • Obtained determination letters on employee benefit plan qualification under the Internal Revenue Code
  • Counseled clients regarding remedial strategies for non-compliant benefits plans, including use of the EPCRS, DFVC and VFC programs
  • Drafted and reviewed articles of incorporation, articles of organization, bylaws, operating agreements, tax filings, buy-sell agreements, contracts, and asset and stock purchase agreements
  • Prepared organizational documents and obtained tax-exempt status determination letters for 501(c)(3) and other non-profit entities and advised them regarding ongoing concerns such as directors' duties and liabilities, annual reporting and UBIT issues
  • Developed estate tax strategies and prepared estate planning documents for families and individuals

Honors and Awards

  • "Legal Elite," Virginia Business Magazine, 2003, 2005, 2006 and 2007
  • “Rising Star,” Virginia Super Lawyers Magazine, Tax, 2007, 2008
  • Law Clerk to the Honorable H. Emory Widener, Jr., US Court of Appeals for the Fourth Circuit 1996-1997
     

Education

  • Washington and Lee University School of Law, Lexington, Virginia, J.D.,1996
    Summa Cum Laude, Order of the Coif, Washington and Lee University Law Review Editorial Board
  • James Madison University, Harrisonburg, Virginia
    B.A., Summa Cum Laude, With Distinction in English, 1993

Professional and Community Associations

  • Harrisonburg Rotary Club, Member of the Board, 2005-2008
  • Harrisonburg Education Foundation, Member of the Board
  • Wildlife Center of Virginia Foundation, Member of the Board
  • Rockingham Memorial Hospital Emerging Leader’s Forum Committee
  • Harrisonburg Rockingham County Bar Association, Past Secretary, 2003 – 2004
  • ABA Section of Taxation Employee Benefits Committee
  • Central Virginia Employee Benefits Council
  • Valley Benefits Forum, Founding Organizer and Steering Team Member
  • The Community Foundation of Harrisonburg and Rockingham County, Vice President

Published Works

  • Co Author "Selected Legal Aspects of Educational Finance," Virginia School Board Association
  • Author "The Constitutionality of Multistate Anititakeover Schemes Under the Commerce Clause: Potential Consequences of the West Lynn Creamery Decision”, 52 Washington and Lee Review 4, 1995