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Jacob S. Gray


Jacob currently divides his time between supporting the Healthcare and Employee Benefits and Executive Compensation practice groups.

In supporting the Healthcare group, Jacob advises various corporate and healthcare clients, including health systems, hospitals, ambulatory surgery centers, physician practices, and health plans. He regularly provides counsel to clients on federal and state regulatory, operational, and compliance matters, including state and federal fraud and abuse laws, Health Insurance Portability and Accountability Act (HIPAA), and the Patient Protection and Affordable Care Act (ACA). Jacob also regularly assists clients in negotiating and drafting agreements, including vendor, administrator, and business associate agreements.

In supporting the Employee Benefits and Executive Compensation group, Jacob advises health and welfare plan sponsors and fiduciaries on design, administration, and operation of employee benefit plans to comply with federal laws including the Employee Retirement Income Security Act (ERISA), HIPAA, and the Internal Revenue Code. Jacob also regularly assists clients in the drafting of plan documents and amendments and with reporting obligations. Jacob has experience advising single-employer, multiple-employer, governmental, and Taft-Hartley plans.

Prior to joining Kutak Rock, Jacob spent nearly three years practicing civil litigation on various matters. 


  • Super Lawyers® Rising Stars, 2023-2024