Lisa A. Berkowitz Herrnson

Firm(s): 

Articles:

  • Monday, October 4, 2010
    As the end of the year approaches, employers should review their employee benefit plans and arrangements to ensure compliance with any modifications that must, or should, be made before the end of the year. The following is an overview of the top benefits issues that employers should consider. Of course, the actual amendments or other actions required...
  • Saturday, December 1, 2007
    As the end of 2007 approaches, we would like to take this opportunity to remind sponsors of tax-qualified pension plans of various matters that may affect such plans in the 2008 plan year. Most of the changes described below are a result of the Pension Protection Act of 2006 (the "PPA"). While many of the changes imposed by the PPA are effective as of the...
  • IRS Extends Section 409A Transition Relief To December 31, 2008
    Saturday, December 1, 2007
    On October 22, 2007, the IRS and the Treasury Department issued Notice 2007-86 (the "Notice") extending to December 31, 2008 certain transition relief regarding the application ofSection 409A of the Internal Revenue Code of 1986, as amended ("Section 409A"), to nonqualified deferred compensation plans.The Notice is a welcome expansion of the more limited...