She further sub-specializes in Title I (Department of Labor fiduciary issues) and Title II (IRS tax qualification issues) under the Employee Retirement Income Security Act (ERISA). Ms. Esposito's strength is understanding the business and demographics of her clients, who are headquartered across the nation. That is, with her practice being federal law, the location of the US client needing ERISA/Tax guidance on tax compliance and fiduciary duties is irrelevant.

Ms. Esposito advises in "plain English" -- even when the issues are complex and is able to size up exposure for C-suite executives to help them select an optimal Tax and ERISA strategy. The range of Ms. Esposito's practice extends to work in the areas of government pension plans, church plans, the Affordable Care Act, COBRA, health and welfare fringe/prevailing wage under the Service Contract Act and Davis-Bacon, and ERISA prohibited transaction exemptions.

In the area of IRA and pension money investment, Ms. Esposito has been critical in how plan asset money can be leveraged to create and enhance retirement and wealth and even to capitalize start-up companies.

In the area of cannabis/hemp/CBD, Ms. Esposito counsels associations, member companies, and growers/distributors/dispensaries/license holders on how Section 280E of the Internal Revenue Code affects their payroll, 401(k), health benefits, and insurance deductions. She has been key in structuring retirement, stock, and health programs and brokering the relationships necessary for Cannabis, Hemp, and CBD companies to level the perk playing field for their employees.