Proskauer’s 30th Annual Trick-or-Treat Seminar was held virtually on Friday, October 31 and discussed timely topics and best practices specifically tailored to the not-for-profit community.

The seminar discussed:

  • An Update on DEI Compliance Developments
  • Practical Considerations for Entities Providing Gender-Affirming Care
  • Compensation and Benefits Developments

Amanda Nussbaum welcomed everyone and introduced the presenters.

Here are some key points from each presentation:

Evandro Gigante discussed recent developments in connection with the DEI landscape, which included an overview of various executive orders and administrative guidance, as well as a discussion of recent developments in the composition of the EEOC and what that will mean for employers.  Evandro concluded with a discussion of various consideration for non-profits in light of the current DEI landscape.

Devin Cohen and Jason Madden discussed recent development regarding the provision of gender-affirming care and its impacts on not-for-profit providers.  Jason laid out how the federal government’s enforcement priorities regarding the delivery of gender-affirming care had evolved since January 2025, and discussed the various statutes that the Department of Justice (“DOJ”) had identified as available to investigate and/or prosecute providers of gender-affirming care in a June 11, 2025 Enforcement Priorities Memorandum.  Devin discussed how various stakeholders in the not-for-profit health care community had responded to the federal government’s posture regarding gender-affirming  care, including (1) a Massachusetts judge granting Boston Children’s Hospital’s motion to quash a DOJ subpoena seeking records about gender-affirming care from the hospital and (2) recipients of gender-affirming care seeking to prevent not-for-profit health care entities from disclosing patient information in response to federal subpoenas.

Katrina McCann reviewed the mandatory Roth catch-up contribution rules that will soon apply to “high earners” in 401(k) or 403(b) plan.  Starting in 2026 for most plans, these rules will limit individuals age 50+ whose prior year FICA wages exceed the applicable threshold (currently $145,000) to making any “catch-up contributions” in the form of Roth contributions rather than pre-tax contributions. She reviewed the implementation challenges for plan administrators, and the design decisions that must be made by the end of the year – including whether to consider a high earner’s pre-tax deferral elections to be “deemed” Roth elections once they hit the regular contribution limit of $24,500, thereby allowing their plan contributions to continue automatically as Roth catch-up contributions. She also reviewed the various correction methods available if administrative errors occur in implementing this new rule.

Posted in Labor
Tags: benefits, compensation, DEI, employment, healthcare, labor
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Photo of Amanda H. Nussbaum Amanda H. Nussbaum

Amanda H. Nussbaum is the chair of the Firm’s Tax Department as well as a member of the Private Funds Group. Her practice concentrates on planning for and the structuring of domestic and international private investment funds, including venture capital, buyout, real estate…

Amanda H. Nussbaum is the chair of the Firm’s Tax Department as well as a member of the Private Funds Group. Her practice concentrates on planning for and the structuring of domestic and international private investment funds, including venture capital, buyout, real estate and hedge funds, as well as advising those funds on investment activities and operational issues. She also represents many types of investors, including tax-exempt and non-U.S. investors, with their investments in private investment funds. Business partners through our clients’ biggest challenges, Amanda is a part of the Firm’s cross-disciplinary, cross-jurisdictional Coronavirus Response Team helping to shape the guidance and next steps for clients impacted by the pandemic.

Amanda has significant experience structuring taxable and tax-free mergers and acquisitions, real estate transactions and stock and debt offerings. She also counsels both sports teams and sports leagues with a broad range of tax issues.

In addition, Amanda advises not-for-profit clients on matters such as applying for and maintaining exemption from federal income tax, minimizing unrelated business taxable income, structuring joint ventures and partnerships with taxable entities and using exempt and for-profit subsidiaries.

Amanda has co-authored with Howard Lefkowitz and Steven Devaney the New York Limited Liability Company Forms and Practice Manual, which is published by Data Trace Publishing Co.

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Photo of Evandro Gigante Evandro Gigante

Evandro is the go-to employment litigator and counselor when clients face their most challenging, bet the reputation claims, or want to develop policies and practices that mitigate legal risk. As an award-winning partner in the Labor & Employment Law Department, member of the…

Evandro is the go-to employment litigator and counselor when clients face their most challenging, bet the reputation claims, or want to develop policies and practices that mitigate legal risk. As an award-winning partner in the Labor & Employment Law Department, member of the Employment Litigation group, and co-head of the Counseling, Training & Pay Equity group, he represents clients on a variety of labor and employment matters, including allegations of sexual harassment, race, gender, national origin, disability and religious discrimination. In addition, Evandro handles restrictive covenant matters, including non-compete, non-solicitation and trade secret disputes. Evandro also counsels employers through the most sensitive employment issues, including matters involving employer diversity, equity and inclusion initiatives.

With a focus on discrimination and harassment claims, Evandro has extensive experience defending clients before federal and state courts. He tries cases before juries and arbitrators and routinely represents clients before administrative agencies such as the Equal Employment Opportunity Commission, as well as state and local human rights commissions. Evandro often draws on his extensive litigation experience to help clients avoid the courtroom by effectuating positive change in the workplace through impactful anti-discrimination and harassment training, as well as robust employment policies.

Working in a wide range of industries, Evandro has experience representing clients in professional services, including law firms, financial services, including private equity and hedge funds, higher education, sports, media, retail, and others. Evandro also advises charter schools and other not-for-profit organizations on labor and employment matters on a pro bono basis.

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Photo of Devin Cohen Devin Cohen

Devin Cohen is a partner in the Corporate Department and a member of Proskauer’s Health Care Group.

Devin counsels leading health care organizations and private equity sponsors operating at the cutting edge of the industry on their most important transactional and regulatory matters.

Devin Cohen is a partner in the Corporate Department and a member of Proskauer’s Health Care Group.

Devin counsels leading health care organizations and private equity sponsors operating at the cutting edge of the industry on their most important transactional and regulatory matters. He has a deep understanding of both deal mechanics and the evolving regulatory landscapes in the areas of strategic investment, vertical integration, insurance and brokerage, as well as research.

Over the course of his career, Devin has advised a wide range of health care organizations and investors on value-based care arrangements and initiatives, and routinely advises insurers and providers to structure collaborative care models and Medicare Advantage. In addition, Devin has worked with clients on matters related to pharmaceutical and medical device research and development and clinical trials, including fraud and abuse considerations, human subject protections requirements, animal welfare standards, sponsored and investigator-initiated research negotiations, and compliance monitoring.

Clients value Devin’s responsiveness, as well as his ability to cut through complexity to provide clear, actionable guidance. They also appreciate the strong people skills he brings to the table, which are particularly helpful in negotiations.

Devin’s passion for health care extends to his community service and pro bono efforts in the Boston area. He works with Heading Home and other non-profits providing shelter to those in need throughout the Commonwealth of Massachusetts, among others.

Devin joins Proskauer from Ropes & Gray LLP where he was a partner in the firm’s Health Care practice.

Experience

Devin regularly works with a wide range of health care organizations — including physician groups, academic medical centers, clinical networks, hospitals, dental and management services organizations, insurers, brokers/agents, pharmaceutical and medical device manufacturers, and provider organizations — as well as industry investors, across areas such as:

Health care transactions and investments

  • Provide transactional and regulatory counsel to providers and investors. Examples include:
  • Assisted multiple regional health plans in their mergers and acquisitions of new plans to expand insurance product offerings.
  • Advised a private equity firm on its investment in an online insurance brokerage platform.
  • Counsel investors on emerging state health care transaction laws, corporate practice of medicine, and MSO/DSO structuring.
  • Advise multiple private sponsors on CRO and SMO investments

Value-based care arrangements

  • Counsel a wide range of providers, payors, practice management organizations, vendors and industry investors in the areas of Medicare Advantage, CMMI program participation, state risk-bearing implications and insurance requirements.
  • Advise on strategic partnerships and joint ventures, including innovative collaborations aimed at expanding access to value-based primary care for Medicare beneficiaries.

Regulatory and compliance

  • Routinely counsel Medicare Advantage Organizations, FDRs and program vendors on Medicare Advantage regulatory and contracting standards.
  • Advise investors and brokers/agencies on emerging Medicare requirements, including emerging standards related to sales commissions payments.
  • Advise medical device and pharmaceutical manufacturers on regulatory standards related to customer and patient interactions, marketing and clinician education standards, industry and jointly sponsored CME, patient assistance programs, and related compliance program requirements.

Clinical research and related activities

  • Regularly provide guidance on drug and drug component development/commercialization considerations for sites, investigators and sponsors.
  • Routinely advise institutional and start-up manufacturers, as well as CROs and trial sites, on cutting-edge clinical trial contracting negotiations.
  • Provide counsel on research affiliation agreements, including advising a large academic medical center on developing and implementing its research affiliation agreement with a local pediatric health network.
  • Conduct regulatory diligence for private equity clients regarding their planned investments in companies that participate in the clinical research enterprise.
  • Advise academic medical centers on research misconduct matters.
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Photo of Jason S. Madden Jason S. Madden

Jason Madden is a partner in the Corporate Department and a member of the Health Care Group. His practice focuses on representing health care clients, including hospitals, physician groups, not-for-profit corporations, private equity firms and other financial institutions. Jason provides legal advice on…

Jason Madden is a partner in the Corporate Department and a member of the Health Care Group. His practice focuses on representing health care clients, including hospitals, physician groups, not-for-profit corporations, private equity firms and other financial institutions. Jason provides legal advice on a wide range of  transactional and regulatory matters, including fraud and abuse compliance; HIPAA and data privacy; mergers, acquisitions and financings; and general corporate and business planning.

In addition, Jason actively participates in pro bono matters, representing not-for-profit organizations on a variety of matters, and is an active member of the American Health Lawyers Association (AHLA). Jason has led the Proskauer’s Election Protection Call Center during the last two election cycles.

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Photo of Katrina McCann Katrina McCann

Katrina E. McCann is a senior counsel in the Tax Department and a member of the Employee Benefits & Executive Compensation Group.

Katrina advises a diverse group of clients on a broad spectrum of employee benefits matters, including:

  • counseling clients with respect to
…

Katrina E. McCann is a senior counsel in the Tax Department and a member of the Employee Benefits & Executive Compensation Group.

Katrina advises a diverse group of clients on a broad spectrum of employee benefits matters, including:

  • counseling clients with respect to the design, drafting, implementation and ongoing qualification of their qualified plans in both the single and multi-employer context, including profit sharing, money purchase, 401(k), ESOP, and defined benefit plans;
  • providing counsel on the establishment, administration and continued legal compliance of health & welfare plans and programs;
  • advising tax-exempt organizations regarding their 403(b) plans and 457 arrangements;
  • creating and advising on non-qualified plans, including deferred compensation and supplemental employee retirement plans;
  • providing technical and practical advice on compliance with ERISA, the Internal Revenue Code, the Affordable Care Act, COBRA, HIPAA, and other laws affecting employee benefit plans, as well as issues concerning plan administration, qualification requirements, correction of plan document failures, fiduciary issues and prohibited transaction issues;
  • routinely working with clients and their service providers, advising on the RFP process, reviewing provider arrangements and collaborating to develop effective and compliant disclosures, government reporting forms and participant communications;
  • analyzing the employee benefits and executive compensation issues in connection with corporate transactions, advising on withdrawal liability matters and structuring benefit plans following a transaction and providing counsel with respect to all aspects of benefit plan mergers; and
  • advising both employers and senior executives in connection with various executive compensation matters, including the negotiation and drafting of equity plans and awards, employment agreements, severance agreements and other compensation arrangements.

Katrina is a member and former co-chair of Proskauer Women’s Alliance Steering Committee and serves on the Firm’s Reproductive Rights Steering Committee. She is also a Board member of Playwrights Horizons, an off-Broadway theater dedicated to the development of contemporary American playwrights and the production of innovative new work, and a Board member of the Axe-Houghton Foundation.

Prior to joining Proskauer, Katrina served as Special Assistant to the Mayor’s Office of Pension and Investments and was Special Assistant Corporation Counsel, Pensions Division, New York City Law Department. While in law school, Katrina was the Robert M. LaFollette/Keenan Peck Legal Fellow, serving in the offices of Senator Herb Kohl & the United States Senate Committee on the Judiciary.

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