Alternate Office
  • San Francisco
  • 1 Market Street
  • Steuart Tower, Suite 1800
  • San Francisco, CA 94105
  • TEL: +1 415 365 6700
  • FAX: +1 415 365 6699
Areas of Practice
Education
  • University of California, Davis School of Law, J.D., 1999, Member, UC Davis Law Review
  • Emory University, B.A., 1995
Bar & Court Admissions
  • California

Jennifer G. Krengel

Of Counsel
633 West Fifth Street
Suite 700
Los Angeles CA 90071
TEL: +1 213 439 9462
FAX: +1 213 438 7062

Jenni Krengel has extensive experience advising private and public sector clients on employee benefits and executive compensation matters.  She represents public pension funds, tax-exempt employers, and private employers on all aspects of employee benefits law.  Ms. Krengel has particular experience in matters related to the tax and fiduciary issues impacting public pension funds, including governmental plan status and vested rights.  She also has substantial experience advising clients on Code Section 409A compliance and equity-based compensation. 

Ms. Krengel previously served as assistant chief counsel and acting deputy general counsel for the California Public Employees’ Retirement System (CalPERS) where her primary responsibilities included advising the pension system on tax and fiduciary issues, pension and health benefits administration, and policy development. 

Prior to that, Ms. Krengel spent 11 years in private practice advising employers on design, compliance, and operation of qualified retirement plans, deferred compensation arrangements, and welfare plans.  She has significant experience with the DOL and IRS voluntary correction programs, and with handling benefit issues in the context of corporate mergers and acquisitions, including negotiating ERISA representations and warranties and guiding plans through termination, distribution, and merger.  

For more than 15 years, Ms. Krengel has also counselled boards, officers and management of both public and private entities, including tax-exempt entities, on fiduciary duties, corporate governance and standards of care related to employee benefits.

Ms. Krengel is a former adjunct faculty member at University of the Pacific McGeorge School of Law.

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Selected Publications

Professional Affiliations

  • National Association of Public Pension Attorneys
  • Assistant vice chair, Subcommittee on Exempt Organizations and Government Plans, Employee Benefits Committee, Tax Section, American Bar Association
  • Former board member, Western Pension & Benefits Conference
  • Former vice chair, Business Law Section, Sacramento County Bar Association