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Lisa Rhein Carrasco
Partner / JacksonvilleLisa Rhein Carrasco is a Partner in the Executive Compensation and Employee Benefits Practice of Smith, Gambrell & Russell, LLP.
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Full Bio
Ms. Carrasco practices in all major aspects of employee benefits, compensation and ERISA, including qualified and nonqualified plans, fiduciary issues, welfare benefit plans, and executive compensation. She also has experience with respect to employee benefit and executive compensation issues in connection with mergers and acquisitions, including post-closing integration of benefit plans. Ms. Carrasco was recognized for exceptional pro bono service in 2009 by the Supreme Court of Florida and the Young Lawyers Division of the Florida Bar, in conjunction with the Jacksonville Area Legal Aid, Inc.
Ms. Carrasco received her B.S. degree in Zoology from the University of Florida. She earned her J.D. from Stetson University College of Law where she was a Notes and Comments Editor of the Stetson Law Review. Ms. Carrasco received her LL.M. in Taxation and a Certificate in Employee Benefits Law from Georgetown University Law Center.
Ms. Carrasco is a member of The Florida Bar, the American Bar Association – Taxation (Employee Benefits Committee) and the Joint Committee on Employee Benefits.
Presentations
2023 IRS and DOL Audit Issues for Retirement Plans: Key Areas of Focus and Strategies for Plan, Strafford, March 9, 2023
Webinar: Employee Benefits Hot Topics 2021, Lawline, September 9, 2021.
Controlled Group Liability and Successor Employer Rules After PBGC v. Findlay Industries Inc., Strafford, June 10, 2021.
2020 Jacksonville Fiduciary Summit, XPonential Growth Solutions, September 30, 2020.
Controlled Group Liability and Successor Employer Rules After PBGC v. Findlay Industries Inc., Strafford, March 4, 2020.
New DOL Final Regulations on Multiple Employer Plans: Determining Which Employers Can Sponsor MEPS Under ERISA, Strafford, November 12, 2019.
2019 Jacksonville Fiduciary Summit, XPonential Growth Solutions, August 20, 2019.
Healthcare Affordable Care Act, Florida Institute of Certified Public Accountants – CPAs in Industry Conference (2014).
Healthcare Affordable Care Act, Florida Institute of Certified Public Accountants MEGA CPE Conference (2013).
Plan Audits, Corrections and Fiduciary Issues, Florida Institute of Certified Public Accountants (2012, 2013).
Understanding the Pension Protection Act of 2006, International Society of Employee Benefit Specialists, Orlando Chapter (2007).
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Representative Experience
- Assisted client with termination of pension plan and implementation of replacement plan for $8,000,000 reversion, along with successful finalization of the resulting IRS and PBGC audits of the pension plan and the replacement plan.
- Assisted Fortune 500 company with design and implementation of new employee benefit plans in connection with the spin-off of a publicly-traded subsidiary.
- Assisted Fortune 500 company with implementation of publicly-traded tracker stock as an additional investment option.
- Assisted client with the termination of a defined benefit pension plan and implementation of a wasting trust.
- Assisted multiple clients with successful completion of IRS, DOL and PBGC audits of employee benefits plans ranging in size of $10,000,000 to over $1,000,000,000.
- Advised exempt organizations on structuring benefit plans and compensation programs.
- Advised multiple religious affiliated organizations with special church plan issues for both retirement and welfare plans.
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Bar Admissions
Florida -
Education
Undergraduate- University of Florida
Law School- Stetson University
LL.M.- Georgetown University Law Center
Other Professional DesignationsCertificate in Employee Benefits, Georgetown University of Law Center
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Memberships
American Bar Association – Section of Taxation (Employee Benefits Committee) and Joint Committee on Employee Benefits
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Recognitions
Chambers USA, Employee Benefits & Executive Compensation, Florida (2024, 2025, cited multiple years)
The Best Lawyers in America®, Tax Law, Jacksonville (2023) -
SGR Publications
- DOL Proposes Safe Harbor for Selecting Retirement Plan Investment Options
- New Proposed DOL Rule Would Amend the Rules related to Electronic and Paper Disclosures for Retirement Plans
- Partner Lisa Carrasco Featured by PlanSponsor: PBM Disclosure Push Intensifies as Congress Acts
- DOL Proposed Rule Would Require Expanded Pharmacy Benefit Manager (“PBM”) Compensation Transparency
- IRS Cost-of-Living Adjustments-Employee Benefit Plan Limitations for 2026
- Final Regulations – Mandatory Roth Catch-Ups for Higher-FICA Wage Participants
- Executive Order Creates Potential for 401(k) Plan Access to Alternative Assets
- Pause Announced on Enforcement of 2024 Mental Health Parity Act Rules
- Supreme Court Sides with Plan Participants — Pleading Standards for Prohibited Transaction Claims
- Mandatory Roth Catch-ups for Higher-Income Participants
- IRS Cost-of-Living Adjustments-Employee Benefit Plan Limitations for 2025
- Chevron Doctrine Overruled – Potential Impacts on Plan Sponsors and Employee Benefit Plans
- Group Health Plan Fiduciaries May Now be a Target of Lawsuits for Excessive Fees
- IRS Cost-of-Living Adjustments-Employee Benefit Plan Limitations for 2024
- DOL Proposed Rule: Definition of an Investment Advice Fiduciary
- December 31 Gag Clause Attestation Due Date Is Fast Approaching
- IRS Issues Desired Relief for Plan Sponsors Trying to Comply with SECURE 2.0 Roth Catch-Up Requirement
- New Group Health Plan Annual Attestation Requirement
- COVID-19 Deadline Extensions and Coverage Mandates for Benefit Plans Scheduled to End
- SECURE 2.0 – What Retirement Plan Sponsors Need to Know Now
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2023
- New Agency Guidance Requires Employer-Sponsored Group Health Plans to Cover Over-the-Counter COVID-19 Tests
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2022
- 12-Month Extension of Temporary Relief from the Physical Presence Requirement
- U.S. Supreme Court Rejects Challenge to the Affordable Care Act
- Prompt Action by Employers Required for COBRA Changes in the American Rescue Plan Act
- EBSA Tolls Deadlines For Certain Benefit Plans and Participants
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2021
- IRS Issues Limited 401(k) Safe Harbor Plan Relief for COVID-19
- Investments in Environmental, Social and Governance (ESG) Funds – The DOL Tightens the Fiduciary Standards
- IRS Issues Guidance on CARES Act Retirement Plan Relief
- Department of Labor Provides Guidance on Offering Private Equity Investments in Defined Contribution Plans
- IRS Temporarily Authorizes Spousal Consents for Retirement Plan Elections to be Notarized or Witnessed Electronically
- The Supreme Court Rules that Participants Cannot Sue Over Mismanagement of Defined Benefit Plan Asset Investments
- Department of Labor Finalizes New Rules for Electronic Retirement Plan Disclosures
- Welfare Plan Sponsors May Allow Certain Cafeteria Plan Election Changes Due to COVID-19 Pandemic
- Agencies Extend Benefit Plan Deadlines for Plan Sponsors and Participants Due to COVID-19 Pandemic
- Reductions in Force? Beware of Partial Termination
- How the CARES Act Impacts Employer-Sponsored Group Health Plans
- Retirement Plan Relief in the CARES Act
- IRS Clarifies Impact of Postponed Tax Deadline on Retirement Plans, IRAs and HSAs
- Employer Protection of Personal Health Information Related to COVID-19 Pandemic
- COVID-19 Testing Mandate Passed by the House, Now Moves to the Senate with Trump’s Support
- High Deductible Health Plans May Waive Cost-Sharing for Coronavirus Testing and Treatment
- Congress Permanently Repeals ACA Taxes and Passes SECURE Act
- Fifth Circuit Rules the ACA’s Individual Mandate Unconstitutional, Asks Lower Court to Decide on the Rest
- IRS Extends Form 1095-C Distribution Deadline Once Again
- Federal Privacy Rules Require Amendment to Benefit Plan Service Agreements
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2020
- Department of Labor Proposes New Rules for Electronic Retirement Plan Disclosures
- Final Regulations Update 401(k) Hardship Withdrawal Rules
- Getting Straight A’s in Retirement Plan Audits
- New Access to Multiple Employer Retirement Plans and Potential New Protections for Participating Employers
- IRS Allows High Deductible Health Plans to Provide Pre-Deductible Benefits for Chronic Care Management
- Executive Order on Health Care Transparency May Impact Employer Sponsored Group Health Plans
- Final Regulations Allow Employers to Reimburse Premiums for Individual Medical Insurance
- SECURE Act – House Overwhelmingly Passes Retirement Reform Bill
- HHS Proposes to Revise ACA Section 1557 Rule: Impacts Transgender Benefits and Group Health Plan Notices
- IRS Expands Determination Letter Opportunities for Retirement Plans
- What You Need to Know About New Jersey’s Auto-IRA Program
- New Self-Correction Opportunities for Retirement Plan Loans and Other Errors
- Association Health Plan Rules Struck Down
- IRS Lifts Moratorium on Lump-Sum Windows for Participants in Pay Status
- Texas Court Strikes Down ACA
- IRS Releases Much-Anticipated Proposed Regulations Clarifying Hardship Distribution Rules
- IRS Annual Cost-Of-Living Adjustments – Employee Benefit Plan Limitations For 2019
- Federal Government Proposes To Expand HRA Use
- DOL Proposes to Relax Multiple Employer Plan Rules
- Additional Revision to IRS Cost-of-Living Chart
- New Tax Bill Passed Both Houses of Congress
- UPDATE: IRS Cost-of-Living Adjustments Employee Benefit Plan Limitation for 2018
- Tax Reform Update: Deferred Compensation Likely to Survive, Individual Mandate May Not
- Deferred Compensation May Live to See Another Day
- Is Deferred Compensation Dead under the Proposed Tax Bill?
- IRS Provides Relief for Victims of Hurricane Irma
- IRS Provides Relief for Victims of Hurricane Harvey
- DOL Fiduciary Rule Proposed to Be Delayed Again
- House Passes Bill to Repeal and Replace the ACA
- ACA Repeal-and-Replace Bill Released
- IRS Publishes New Guidelines on 401(k) Hardship Distributions
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2017
- IRS Issues Final Regulations Eliminating Need to File Section 83(b) Election with Returns
- DOL Increases Civil Penalties of Benefits-Related Violations
- Long-Awaited DOL Fiduciary Final Rule Released Today
- DOL Targeting the Failure to Timely Commence Retirement Plan Benefits to Participants
- Happy New Year! – Last Minute Extension of ACA Reporting Requirements
- Happy Holidays: Cadillac Tax Delayed for Two Years
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2016
- BREAKING NEWS: “ACA SMALL EMPLOYER DEFINITION TO REMAIN AT 50 EMPLOYEES UNDER THE PACE ACT”
- Jennifer Graham-Johnson
- Supreme Court Rules in Favor of Same-Sex Marriage
- BREAKING NEWS: U.S. SUPREME COURT UPHOLDS FEDERAL SUBSIDIES UNDER THE AFFORDABLE CARE ACT (ACA)
- A Fiduciary’s Duty to Monitor Retirement Plan Investment Alternatives Is Continuous and Not Restricted by ERISA’s Statute of Limitations
- DOL Expands the Definition of Fiduciary
- IRS Amends Qualified Retirement Plan Rollover Safe Harbor Notices
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2015
- ERISA Client Alert: New Requirements for Delinquent Retirement Plan Form 5500 Filers
- Update: Fourth Circuit Court of Appeals Issues Conflicting Ruling Upholding Federal Subsidies Under the ACA
- REMINDER: PCORI Fees Due No Later Than July 31st
- Federal Court Invalidates Key Component of the ACA
- U.S. Supreme Court Limits the Contraceptive Mandate for Certain Companies
- Another Year-Long Delay for Employee Choice Under ACA Small Business Exchanges
- Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries
- U.S. Supreme Court Holds that Inherited IRAs are Not Exempt from Bankruptcy
- New COBRA Model Notices Issued
- Long-Awaited Guidance Issued on the Application of the Supreme Court’s DOMA Decision on Retirement Plans
- U.S. Supreme Court Holds Severance Payments are Wages Subject to FICA
- Newly Released Guidance: HHS Allows Non-Compliant Policy for Another Two Years and IRS Simplifies Employer Administrative Burden
- IRS Issues Final Regulations Clarifying When Property Will Be Considered Subject to a Substantial Risk of Forfeiture
- The Waiting Is Over: ACA Waiting Period Final Regulations Issued
- ACA “Play or Pay” Penalties Delayed Again
- IRS Issues Guidance on Application of Supreme Court’s DOMA Decision to Cafeteria Plans, FSAs, and HSAs
- IRS Issues Long-Awaited Guidance on In-Plan Roth Rollovers
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2014
- Agencies Modify “Use-Or-Lose” Rule for Health FSAs
- HHS Issues Model HIPAA Notices of Privacy Practices
- PPACA Marketplace Notice Update
- All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes
- IRS Releases Additional Guidance on Delay of PPACA Play or Pay Penalties and Employer Reporting Requirements
- Happy Fourth of July! PPACA Pay or Play Penalties and Employer Reporting Requirements Delayed Until 2015
- US Supreme Court Declares DOMA Unconstitutional
- DOL Issues Advance Notice of Proposed Rulemaking on Lifetime Income Illustrations
- DOL Releases Marketplace Guidance and Model Notices – October 1 Deadline
- Agencies Issue New Summary of Benefits and Coverage Requirements and Templates
- Court of Federal Claims Upholds Application of Code Section 409A to Discounted Stock Options
- HHS Issues New Rules on Contraceptive Coverage for Faith-Based Entities
- HHS Releases Final HIPAA Regulations
- Fiscal Cliff Bill Causes Change in Exclusion for Transit Benefits
- IRS Updates Retirement Plan Correction Procedures
- Agencies Release Multiple PPACA Regulations Impacting Employer-Sponsored Group Health Plans
- IRS Begins Releasing Cost of Living Adjustments for Benefit Plans
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2013
- Department of Labor Fiduciary Alert Regarding Float
- DOL Modifies Position Regarding Brokerage Windows
- Agencies Issue Guidance Regarding Definition of “Full-Time Employee” and Waiting Period Limitations Under PPACA
- U.S. Supreme Court to Rule on Constitutionality of Health Care Reform Legislation
- IRS Issues Sample Plan Amendment and Extends Deadline for Compliance with Section 436
- Good News: Agencies Delay Summary of Benefits and Coverage Requirement
- New HIPAA Audit Program Is Underway
- IRS Issues Additional Guidance on Form W-2 Reporting Requirements
- Agencies Issue Additional Guidance on Mental Health Parity Implementation
- REMINDER: Upcoming Deadline for Information Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans
- Compliance Dates for Disclosure of Retirement Plan Fees Extended by DOL Final Rule
- Agencies Issue Final Regulations on Summary of Benefits and Coverage Requirement and FAQs Addressing Other PPACA Mandates
- Agencies Issue FAQs on Summary of Benefits and Coverage Requirement and Update on Supreme Court Hearings
- Supreme Court Hears Oral Arguments on Constitutionality of PPACA
- Agencies Issue Additional FAQs on PPACA’s Summary of Benefits and Coverage Requirements
- ERISA Stock Drop Cases: Eleventh Circuit Adoption of “Moench Presumption”
- DOL Fiduciary Alert: 401(k) Plan Brokerage Windows
- IRS Issues Proposed Regulations under Code Section 83 Clarifying When Property Will Be Considered Subject to a Substantial Risk of Forfeiture
- BREAKING NEWS: U.S. Supreme Court Upholds Health Care Reform, Including the Individual Mandate, but Declares the Medicaid Expansion Unconstitutional
- DOL Withdraws Its Proposed Definition of ERISA Fiduciary
- IRS Cost-Of-Living Adjustments: Employee Benefit Plan Limitations For 2012
- Update on Constitutional Challenges to the Health Care Reform Legislation
- Happy First Birthday Health Care Reform, and DOL Extends Enforcement Grace Period for Certain Claims Appeals Process Changes
- IRS Releases Guidance on Form W-2 Health Coverage Reporting
- Repeal of PPACA’s Form 1099 Provision and DOL Issues Additional PPACA Guidance
- Electronic Disclosure Rules: DOL Wants Your Thoughts on Changes President Signs Repeal of PPACA’s Form 1099 Provision
- DOL Proposes Extension of Applicability Dates for Retirement Plan Fee Disclosure Rules
- U.S. Supreme Court Addresses ERISA Remedies for Inaccurate and Misleading Plan Communications
- Important Reminder: Cafeteria Plan Amendments Regarding OTC Medications Required by June 30
- IRS Announces Extension of Form 8895-SSA Filing Due Date
- DOL Extends and Aligns Applicability Dates for Retirement Plan Fee Disclosures
- Agencies Respond to Comments from Employers and Others and Issue Amended Claims and Appeals Process Regulations
- New Guidance Released on Preventive Services for Women
- Update on Health Care Reform: Agencies Release Proposed Regulations on the New Summary of Benefits Requirement & PPACA Changes Medicare Part D Annual Enrollment and Notice Period
- Update on Health Care Reform: The Preventive Service Rules
- Update on Health Care Reform: The Claims Appeals Process Changes
- Update on Health Care Reform: September 23 First Effective Date for Health Care Reform Compliance, and OTC Reimbursement and Mini-Med Guidance Released
- Update on Health Care Reform: Additional Guidance Released on Claims Appeals Process Changes
- Update on Health Care Reform: Interim Relief from W-2 Reporting Obligations and DOL Guidance on Retiree-Only Plans
- DOL Releases Final Rule Regarding Disclosure of Retirement Plan Fees and Expenses to Plan Participants
- DOL Releases Proposed Rule to Expand Definition of an ERISA Fiduciary
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2011
- Breaking News on Health Care Reform Grandfather Rules: Now Changes in Insurance Policies and Carriers Are Permissible
- IRS Modifies Section 409A Correction Procedures
- GINA Regulations Provide Additional Guidance on Wellness Programs
- IRS Issues Final Guidance on Small Business Health Care Tax Credit
- Update on Health Care Reform: Agencies Delay Application of Nondiscrimination Rules to Fully-Insured Plans
- Group Health Plans Require Review Due to New Mental Health Parity Regulations
- DOL Issues Model SCHIP Notices and Reminder of Important HIPAA HITECH Deadline
- Historic Senate Health Care Act and Reconciliation Bill Passed by the House, First Step in the Controversial Reconciliation Process to Obama Health Care Reform
- Obama Health Care Reform Legislation Becomes Final
- COBRA Subsidy Eligibility Period Extended to May 31, 2010
- Health Care Reform Legislation: Focus on Dependent Coverage
- Health Care Reform Legislation: Focus on the Early Retiree Reinsurance Program
- HIRE Act Provides Tax Benefits for Hiring Unemployed Workers
- 401(k) Compliance Check Questionnaire Project
- IRS Releases Revised Form 941 to Reflect HIRE Act Payroll Tax Exemption
- Update on Health Care Reform: Interim Final Rules Released Addressing “Grandfathered” Health Plan Status
- Update on Health Care Reform: Interim Final Rules Released Addressing Pre-Existing Condition Exclusions, Dollar Limits, Rescission and Patient Protections
- Update on Health Care Reform: DOL Releases Model Notices on Adult Child Coverage, Lifetime Limits, and Patient Protections
- DOL Issues Retirement Plan Fee Disclosure Interim Final Regulation
- HHS Issues Final Regulations Implementing HITECH Breach Notification Requirements
- Medicare Part D Disclosure Notice Deadline Approaching
- HHS, DOL, and Treasury Jointly Issue GINA Regulations
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2010
- COBRA Subsidy Extended
- IRS Issues a Corrections Program for Certain Code Section 409A Document Failures
- DOL Issues Model Notices for COBRA Subsidy Extension and Update on Health Care Reform
- COBRA Changes in the Economic Stimulus Legislation Require Prompt Action by Employers
- Guidance Released by the IRS and DOL for COBRA Subsidy Under Economic Stimulus Legislation
- Model Notices Released by the DOL for the COBRA Subsidy Under ARRA
- No April Fool’s Joke: New Group Health Plan Requirements Effective April 1, 2009
- DOL Releases Expedited Review Application for COBRA Subsidy
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Press
- 42 Smith Gambrell Attorneys and 20 Practice Areas Recognized by Chambers USA 2025
- 42 SGR Attorneys and 19 SGR Practice Areas Recognized by Chambers USA 2024
- The Best Lawyers in America® Recognizes 102 SGR Attorneys in 2024 Edition
- Chambers USA Guide 2023 Recognizes 44 SGR Attorneys and 18 SGR Practice Areas Among the Best in the Country
- Best Lawyers in America Recognizes 91 SGR Attorneys in 2023 Edition
- Chambers USA Guide 2022 Recognizes 32 SGR Attorneys and 11 SGR Practice Areas Among the Best in the Country