Bar Admissions
- New York
Education
- Benjamin N. Cardozo School of Law, JD
- Notes Editor, Cardozo Law Review
- University of Pennsylvania, BA
- Dean’s List
Susan B. Niver
Special Counsel
Advises on all aspects of ERISA, qualified plans, executive compensation, fiduciary counseling, health and welfare plans, and exempt organizations.
Susan counsels boards, compensation/retirement/investment/audit committees, plan administrators and fiduciaries on qualified plans, including single-employer, multiple-employer and multi-employer defined benefit plans, cash balance, variable annuity plans, profit sharing plans, ESOPs and 401(k) plans on all aspects of establishing, designing, structuring, drafting, operating, administering, merging, amending and terminating qualified plans. She advises plan sponsors and fiduciaries on issues of governance, compliance, investments, disclosures, lump sum windows, pension de-risking, missing participant procedures and cybersecurity compliance. Susan also represents plan sponsors and fiduciaries in connection with IRS and DOL filings, audits, investigations, correcting failures, and minimizing risk and liabilities.
Susan advises employers on the design of executive compensation arrangements, including bonus plans, nonqualified deferred compensation plans, excess plans, top-hat plans, rabbi trusts, retention awards, severance, long-term incentive plans, split-dollar plans and deferred compensation award agreements. She counsels employers, boards and committees on compensation strategies, tax issues, restrictive covenants, including noncompetition, non-solicitation and confidentiality agreements, and 409A compliance. Susan negotiates and drafts executive employment, consultant, separation and release agreements.
Susan counsels clients on managing risk and minimization of fiduciary liability, including fiduciary training and education, implementation of proper plan governance practices, and implementing best practices and policies, including committee charters. She advises employers with respect to their legal, financial and administrative challenges and provides updates on legislative and regulatory developments, including cybersecurity.
Susan advises exempt organizations and educational institutions regarding 403(b) plans, 457(b) plans, 457(f) plans, Form 990 reporting and disclosure issues, benchmarking compensation, intermediate sanctions under 4958 and strategies regarding minimizing excise taxes under 4960. She drafts and updates 403(b) plans, 457(b) plans and 457(f) plans; excess plans, SERPs, top-hat filings, rabbi trust agreements and vendor agreements.
Susan counsels employers on their health and welfare benefit programs, including compliance with the ACA, HIPAA Privacy and Security, vendor agreements, fringe benefits, FSAs, VEBAs, MEWAs, retiree plans, COBRA, COVID-19, and legislative and regulatory developments.
The best part of my job is
“Think about the 'Jerry McGuire' scene where Cuba Gooding Jr. screams 'Show me the money!' In my practice, that line represents retirement readiness for the thousands of employees participating in qualified retirement plans. The best part of my job is helping employers and plan sponsors design programs to help their employees achieve retirement readiness by offering quality retirement plans that guide their employees to positive outcomes. We do this through counseling boards on their fiduciary duties, helping employers structure retirement programs, negotiating with vendors to maintain plan’s cost-effectiveness, educating and communicating regularly with participants, and implementing tools and features like automatic escalation, in-plan Roth conversions, and so much more.”
Articles and Books
- “Electronic Disclosure Rules (ERISA Safe Harbors),” Lexis Practice Advisor, Oct. 2020
- “How Employers Can Provide Student Loan Repayment Assistance as an Employee Benefit,” Thomson Reuters Checkpoint – Taxation of Exempts magazine, July/Aug. 2019, co-author
- “Insight: IRS Expands Missing Participant Guidance for 403(b) Plans,” Bloomberg Tax, March 8, 2018
- “IRS Provides Some Relief on Missing Participant Compliance Concern,” Bloomberg BNA, Nov. 20, 2017; republished in Bloomberg Compensation Planning Journal, Jan. 5, 2018
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Westlaw Journal – Employment, Nov. 8, 2017, co-author
- “2 New Cases Highlight Scrutiny of University Retirement Plans,” Law360, June 15, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat – So What Can Employers Do To Increase Retirement Readiness?” Bloomberg BNA, Dec. 12, 2016, co-author
- “Plan Auditors Ponder New Procedures After Change in Determination Letter Program,” Bloomberg BNA Pension and Benefits Blog, May 6, 2016 (quoted)
- “Satisfying the DOL’s Safe Harbor When Using Electronic Technology to Comply with ERISA Disclosure Requirements,” Lexis Practice Advisor, Feb. 2016
- “IRS Eliminates Determination Letter Expiration Dates for Employee Benefit Plan Sponsors,” Bloomberg BNA Pension & Benefits Daily, Jan. 8, 2016
- “Multiemployer 401(k) Plan Nondiscrimination Testing,” Bloomberg BNA – Benefits Practice Resource Center, June 8, 2015, co-author
- “IRS Expected to Slash Part of Retirement Plan Determination Letter Process Due to Budget Constraints and Limited Resources,” Bloomberg BNA Pension & Benefits Daily, May 13, 2015
- “Fiduciary Tool Kit for Compliance: Common Errors in Qualified and Nonqualified Retirement Plan Administration,” Bloomberg BNA Pension & Benefits Daily, Dec. 27, 2013, co-author
- “New Privacy Concern For Employee Benefit Plans: Combating Identity Theft,”Compensation & Benefits Review, Feb. 1, 2004
- “Final COBRA Notice Requirements Issued by DOL,” Employee Benefit News published by Thomson Financial, Aug. 2004, co-author
- “Distributions from Qualified Plans,“ PLI, July 2003
- “Cash Balance Plans: The Cloud of Uncertainty Continues,” Compensation and Benefits Review, May 2003
- “IRAs” and “SEPs,” chapters in Essential Facts: Pension and Profit Sharing Plans, Warren, Gorham & Lamont, 1996, co-author
Schulte Publications
- "What Are the Maximum Retirement Plan Benefits and Dollar Limits for 2025?," Schulte Alert, Nov. 4, 2024
- “The Secure Act 2.0 – Expansion of Retirement Security and Financial Well-Being Initiatives,” Schulte Alert, Feb. 24, 2023
- “What Are the Retirement Plan Dollar Limits for 2023,” Schulte Alert, Oct. 25, 2022
- "IRA Mandate for Private Sector Employers in New York State and New York City," Schulte Alert, March 23, 2022
- "DOL Compliance Guidance on Plan Investments in Digital Assets," Schulte Alert, March 16, 2022
- "New Year, New Employment and Benefits Developments for Employers," Schulte Alert, Jan. 10, 2022
- “What Are the Retirement Plan Dollar Limits for 2022?” Schulte Alert, Nov. 4, 2021
- “DOL Issues First Cybersecurity Guidance for Plan Sponsors,” Schulte Alert, May 17, 2021
- “COBRA Subsidies Under the American Recovery Plan Act of 2021 – What Employers and Plan Sponsors Need to Know,” Schulte Alert, April 14, 2021
- “What Are the Retirement Plan Dollar Limits for 2021?” Schulte Alert, Oct. 27, 2020
- “DOL Confirms Private Equity Can Be Small Components of Defined Contribution Plan Investments,” Schulte Alert, June 24, 2020
- “Qualified Retirement Plan Updates: The Changing Landscape for Communication with Participants,” Schulte Alert, June 23, 2020
- “Benefit Plan Updates (COVID-19),” Schulte Alert, May 20, 2020
- “401(k) and 403(b) Plans Under the CARES Act: Implementing Special Employee Relief,” Schulte Alert, April 3, 2020
- “Tax-Qualified Retirement Plans Under the CARES Act (COVID-19),” Schulte Alert, March 30, 2020
- “What Are the Retirement Plan Dollar Limits for 2020?” Schulte Alert, Nov. 6, 2019, co-author
- “What Are the Retirement Plan Dollar Limits for 2019?” Schulte Alert, Nov. 11, 2018, co-author
- “Tax-Exempt Organizations Face a New 21 Percent Excise Tax on Compensation Paid to Non-Profit Executives in Excess of $1 Million,” Schulte Alert, Jan. 18, 2018, co-author
- “Cybersecurity Risks and Considerations for Plan Sponsors to Protect Employee Benefit Plans,” Schulte Alert, Dec. 19, 2017, co-author
- “House Tax Reform Bill: Potential Dramatic Changes for U.S. Compensation Arrangements,” Schulte Alert, Nov. 7, 2017, co-author
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Schulte Alert, Oct. 19, 2017, co-author
- “University Retirement Plans Under Scrutiny for Excessive Fees,” Schulte Alert, June 6, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat with Some Increases,” Schulte Alert, Oct. 27, 2016, co-author
- Schulte Pension and Health Plans: 2015 Year-End Review, Feb. 2016, co-author
- “Cadillac Tax Officially Delayed to 2020,” Schulte Alert, Dec. 21, 2015, co-author
- “Retirement Plan Dollar Limits Remain Flat for 2016,” Schulte Alert, Oct. 21, 2015, co-author
- Schulte Employment & Employee Benefits Developments: New Health Care Compliance Considerations for Employers in 2015, Jan. 2015, co-author
- “IRS Announces Increased Retirement Plan Dollar Limits for 2015,” Schulte Alert, Oct. 23, 2014, co-author
- Schulte Employment & Employee Benefits Developments: Health Care Compliance Burdens Continue to Weigh on Employers, Fall 2013, co-author
- “Supreme Court’s DOMA Decision Sparks Changes in Employee Benefits,” Schulte Alert, July 16, 2013, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Health Plan Highlights and Reminders, Dec. 2012, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Reminders for Pension Plan Sponsors, Dec. 2012, co-author
- “Retirement Plan Dollar Limits Increase for 2013,” Schulte Alert, Oct. 19, 2012, co-author
- “What Do Retirement Plan Sponsors Have to Do Now that the ERISA 408(b)(2) Fee Disclosure Deadline Has Come and Gone?” Schulte Alert, July 2012, co-author
- “Supreme Court Upholds Landmark Health Care Reform as a Tax,” Schulte Alert, July 10, 2012, co-author
- Schulte Employment & Employee Benefits Developments: Special Healthcare Reform Issue, Winter 2012, co-author
- “Qualified Retirement Plan Year-End Reminders,” Schulte Alert, Dec. 9, 2011, co-author
- “FASB Enhances Disclosure Requirements for Employers Participating in Multiemployer Plans,” Schulte Alert, Nov. 10, 2011, co-author
- “Retirement Plan Dollar Limits Get a Boost for 2012,” Schulte Alert, Oct. 21, 2011, co-author
- “The End of the First Five-Year Determination Letter Cycle Is Approaching for Qualified Retirement Plans,” Schulte Alert, June 23, 2011
- “Reminder: Cafeteria Plans May Need to be Amended for Health Care Reform Over-the-Counter Drug Requirements,” Schulte Alert, June 6, 2011, co-author
- “Internal Revenue Code Section 409A: Tax Relief for Non-Compliant Separation Pay Arrangements,” Schulte Alert, Dec. 23, 2010, co-author
- “2011 Dollar Limits for Retirement Plans,” Schulte Alert, October 2010 Schulte Employment & Employee Benefits Newsletter, Fall 2009
- “Supreme Court Clarifies Subrogation Rights for Health Plans,” Schulte Employment & Employee Benefits Developments, Summer 2006, co-author
- “Multiemployer Pension Funds Can Require Participants to Demonstrate Work Performed Was in Covered Employment,” Employment & Employee Benefits Developments, Summer 2006, co-author
- “Reminder of HIPAA Privacy Notice Deadline for Group Health Plans,” Schulte Alert, March 2006 , co-author
- “HIPAA Security Rule Compliance Deadline for Small Health Plans,” Schulte Alert, March 2006, co-author
- “Group Health Plans: Notice of Creditable Coverage Due to CMS,” Schulte Alert, March 2006, co-author
- “Notice of Creditable Coverage – A New Requirement for Group Health Plans,”Schulte Alert, Oct. 2005 , co-author
- “New Dollar Limits for Retirement Plans,” Schulte Alert, Oct. 2005 , co-author
- “Code Section 409A Update,” Schulte Alert, Oct. 2005 , co-author
- “Federal Court Holds That the EEOC Cannot Reduce Retiree Health Benefits to Coordinate With Medicare Eligibility,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Final HIPAA Portability Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Modifies Cafeteria Plan “Use-It-Or-Lose-It” Rule,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Medicare Part D New Prescription Drug Program: For Retirees and Plan Sponsors,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Code Section 409A Update,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Circular 230 Tax Notice,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Issues Comprehensive 403(b) Proposed Regulations for Tax-Exempt Employers,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “New Notice Requirement and Extended Health Care Continuation Period Under USERRA,” Schulte Alert, April 2005, co-author
- “New Second Circuit Guidance on FMLA Retaliation Claims,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Zubulake v. UBS Warburg: A Cautionary Tale About Civil Discovery In The Electronic Age,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Employers Beware: Sick Leave Policies That Ask For Medical Diagnoses May Violate The Americans With Disabilities Act,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Morgan Stanley and the EEOC: It Means More than Money,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Plaintiff’s Attorneys’ Fees for Discrimination and Whistleblower Cases Now Tax Deductible,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Proposed Regulations Interpreting USERRA Issued by the Department of Labor,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “New Law Affects Nonqualified Deferred Compensation Plans and Arrangements,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “DOL Issues Safe Harbor Relief for Plan Fiduciaries Handling Automatic Rollovers of Mandatory Distributions,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “The IRS Offers New Guidance on the Anti-Cutback Rule,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “IRS Continues to Re-evaluate Retirement Plan Determination letter Procedures,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “Supreme Court Holds ERISA Preempts State Lawsuits Challenging Health Coverage Decisions,” Schulte Alert, July 2004, co-author
- “Proposed Regulations Address COBRA Notice Requirements,” Schulte Alert, Jan. 2004, co-author
- “A Plan Administrator Must Ensure Delivery of the SPD to All Plan Participants,”Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “Medical Malpractice Claims Against HMO Not Preempted by ERISA,” Schulte Employment and Employee Benefits Developments, Summer 2003
- “Supreme Court Sets Limits on Punitive Damages,” Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “How The HIPAA Privacy Rules Impact Independent Schools,” Schulte Alert, April 2003, co-author
- “IRS Relaxes Anti-Cutback Rules,” Schulte Alert, Dec. 2000, co-author
- “Women’s Health and Cancer Rights,” Schulte Alert, Dec. 1999, co-author
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, April 2021
- “Retirement Plan Trends in the COVID-19 Pandemic,” National Center’s 47th Annual Conference, Oct. 2020
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, Feb. 2020
- “Tax Bill and Regulatory Updates,” Amalgamated Life, May 2018
- “Hot Issues In ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2018
- “Deferred Compensation for Tax-Exempt Employers,” Strafford Structuring Equity and Nonqualified Deferred Compensation Webinar, Nov. 2017
- “Health and Welfare Plan Compliance,” New York Law School, Oct. 2017
- “What Every Employment Lawyer Should Know About ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2017
- Strafford Structuring Equity Compensation and Nonqualified Deferred Compensation: Achieving Tax and Legal Objectives Webinar, Nov. 2016
- “Misclassification of Employees – Litigation and Transactional Issues Across the Employment Spectrum,” Bloomberg BNA Webinar, Dec. 2015
- “Eligibility, Coverage, Vesting, Distributions,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2015
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2014
- Cornell University ILR School ACA and Wellness Programs: At Odds With EEO Laws and Collective Bargaining Agreements?, Feb. 2014
- Are You Ready For Health Care Reform? Oct. 2013
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2013
- “Northeast Hedge Fund Benefits Benchmarking Survey Results,” Financial Executives Alliance New York Hedge Fund Quarterly Meeting, May 2013
- “Increasing 403(b) Plan Fee Transparency Under New Regulations While Reducing Fiduciary Risk,” Schulte Wake Up Call for Schools, April 2012
- “403(b) Plans: Fiduciary Compliance Issues,” New York State Association of Independent Schools Webinar, May 2011
- “Distribution Requirements and Taxation,” Practising Law Institute The Evolving World of ERISA: An Introduction Seminar, May 2011
- “Keeping up with Pension Reform,” New York State Association of Independent Schools Business Affairs Conference, May 2011
- “Distributions from Qualified Plans,” Practising Law Institute ERISA: Nuts and Bolts of Employee Benefit Plans Seminar, June 2010
- “Defined Contribution Pension Plans – Investing and Compliance 101,” New York State Association of Independent Schools Business Affairs Conference, May 2010
- “Distributions from Qualified Retirement Plans: The Basic Rules,” Practising Law Institute Understanding ERISA: An Introduction to Basic Employee Benefits Seminar, June 2008, June 2007, July 2006, July 2004, July 2003
- “Benefits, Health Care & the Workplace,” New York State Bar Association CLE, Sept. 2005
- “Final COBRA Notice Requirements Issued by DOL,” New York State Association, Labor and Employment Section Conference, Oct. 2004
- “The Impact of HIPAA Privacy on Employers,” Lorman Education Services Seminar, Sept. 2004, Sept. 2003
- “Cash Balance Plans: Why the Uproar?” Schulte Employment and Employee Benefits Seminar, April 2003
- IRS Advisory Committee on Tax Exempt and Government Entities (ACT), 2015-Present
- Chair, 2017-Present
- Vice Chair, 2016-2017
- Strafford Publications Inc. Employment & ERISA Advisory Board, 2015
- New York City Bar Association, 1994-Present
- Executive Compensation and Benefits Committee, 2015-Present
- New York State Bar Association, 1995-Present
- Employee Benefit and Compensation Committee, 2004-Present; Co-Chair, 2016-Present
- Committee on Women in the Law, 2015-Present
- International Foundation of Employee Benefits, 1998-Present
- Fellow of the American College of Employee Benefits Counsel
- Employee Benefit Adviser – named one of the "Most Influential Women in Benefit Advising"
- New York State Bar Association Empire State Counsel Honoree
- New York Super Lawyers
- WHEDco Pro Bono Leadership Award
Articles and Books
- “Electronic Disclosure Rules (ERISA Safe Harbors),” Lexis Practice Advisor, Oct. 2020
- “How Employers Can Provide Student Loan Repayment Assistance as an Employee Benefit,” Thomson Reuters Checkpoint – Taxation of Exempts magazine, July/Aug. 2019, co-author
- “Insight: IRS Expands Missing Participant Guidance for 403(b) Plans,” Bloomberg Tax, March 8, 2018
- “IRS Provides Some Relief on Missing Participant Compliance Concern,” Bloomberg BNA, Nov. 20, 2017; republished in Bloomberg Compensation Planning Journal, Jan. 5, 2018
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Westlaw Journal – Employment, Nov. 8, 2017, co-author
- “2 New Cases Highlight Scrutiny of University Retirement Plans,” Law360, June 15, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat – So What Can Employers Do To Increase Retirement Readiness?” Bloomberg BNA, Dec. 12, 2016, co-author
- “Plan Auditors Ponder New Procedures After Change in Determination Letter Program,” Bloomberg BNA Pension and Benefits Blog, May 6, 2016 (quoted)
- “Satisfying the DOL’s Safe Harbor When Using Electronic Technology to Comply with ERISA Disclosure Requirements,” Lexis Practice Advisor, Feb. 2016
- “IRS Eliminates Determination Letter Expiration Dates for Employee Benefit Plan Sponsors,” Bloomberg BNA Pension & Benefits Daily, Jan. 8, 2016
- “Multiemployer 401(k) Plan Nondiscrimination Testing,” Bloomberg BNA – Benefits Practice Resource Center, June 8, 2015, co-author
- “IRS Expected to Slash Part of Retirement Plan Determination Letter Process Due to Budget Constraints and Limited Resources,” Bloomberg BNA Pension & Benefits Daily, May 13, 2015
- “Fiduciary Tool Kit for Compliance: Common Errors in Qualified and Nonqualified Retirement Plan Administration,” Bloomberg BNA Pension & Benefits Daily, Dec. 27, 2013, co-author
- “New Privacy Concern For Employee Benefit Plans: Combating Identity Theft,”Compensation & Benefits Review, Feb. 1, 2004
- “Final COBRA Notice Requirements Issued by DOL,” Employee Benefit News published by Thomson Financial, Aug. 2004, co-author
- “Distributions from Qualified Plans,“ PLI, July 2003
- “Cash Balance Plans: The Cloud of Uncertainty Continues,” Compensation and Benefits Review, May 2003
- “IRAs” and “SEPs,” chapters in Essential Facts: Pension and Profit Sharing Plans, Warren, Gorham & Lamont, 1996, co-author
Schulte Publications
- "What Are the Maximum Retirement Plan Benefits and Dollar Limits for 2025?," Schulte Alert, Nov. 4, 2024
- “The Secure Act 2.0 – Expansion of Retirement Security and Financial Well-Being Initiatives,” Schulte Alert, Feb. 24, 2023
- “What Are the Retirement Plan Dollar Limits for 2023,” Schulte Alert, Oct. 25, 2022
- "IRA Mandate for Private Sector Employers in New York State and New York City," Schulte Alert, March 23, 2022
- "DOL Compliance Guidance on Plan Investments in Digital Assets," Schulte Alert, March 16, 2022
- "New Year, New Employment and Benefits Developments for Employers," Schulte Alert, Jan. 10, 2022
- “What Are the Retirement Plan Dollar Limits for 2022?” Schulte Alert, Nov. 4, 2021
- “DOL Issues First Cybersecurity Guidance for Plan Sponsors,” Schulte Alert, May 17, 2021
- “COBRA Subsidies Under the American Recovery Plan Act of 2021 – What Employers and Plan Sponsors Need to Know,” Schulte Alert, April 14, 2021
- “What Are the Retirement Plan Dollar Limits for 2021?” Schulte Alert, Oct. 27, 2020
- “DOL Confirms Private Equity Can Be Small Components of Defined Contribution Plan Investments,” Schulte Alert, June 24, 2020
- “Qualified Retirement Plan Updates: The Changing Landscape for Communication with Participants,” Schulte Alert, June 23, 2020
- “Benefit Plan Updates (COVID-19),” Schulte Alert, May 20, 2020
- “401(k) and 403(b) Plans Under the CARES Act: Implementing Special Employee Relief,” Schulte Alert, April 3, 2020
- “Tax-Qualified Retirement Plans Under the CARES Act (COVID-19),” Schulte Alert, March 30, 2020
- “What Are the Retirement Plan Dollar Limits for 2020?” Schulte Alert, Nov. 6, 2019, co-author
- “What Are the Retirement Plan Dollar Limits for 2019?” Schulte Alert, Nov. 11, 2018, co-author
- “Tax-Exempt Organizations Face a New 21 Percent Excise Tax on Compensation Paid to Non-Profit Executives in Excess of $1 Million,” Schulte Alert, Jan. 18, 2018, co-author
- “Cybersecurity Risks and Considerations for Plan Sponsors to Protect Employee Benefit Plans,” Schulte Alert, Dec. 19, 2017, co-author
- “House Tax Reform Bill: Potential Dramatic Changes for U.S. Compensation Arrangements,” Schulte Alert, Nov. 7, 2017, co-author
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Schulte Alert, Oct. 19, 2017, co-author
- “University Retirement Plans Under Scrutiny for Excessive Fees,” Schulte Alert, June 6, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat with Some Increases,” Schulte Alert, Oct. 27, 2016, co-author
- Schulte Pension and Health Plans: 2015 Year-End Review, Feb. 2016, co-author
- “Cadillac Tax Officially Delayed to 2020,” Schulte Alert, Dec. 21, 2015, co-author
- “Retirement Plan Dollar Limits Remain Flat for 2016,” Schulte Alert, Oct. 21, 2015, co-author
- Schulte Employment & Employee Benefits Developments: New Health Care Compliance Considerations for Employers in 2015, Jan. 2015, co-author
- “IRS Announces Increased Retirement Plan Dollar Limits for 2015,” Schulte Alert, Oct. 23, 2014, co-author
- Schulte Employment & Employee Benefits Developments: Health Care Compliance Burdens Continue to Weigh on Employers, Fall 2013, co-author
- “Supreme Court’s DOMA Decision Sparks Changes in Employee Benefits,” Schulte Alert, July 16, 2013, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Health Plan Highlights and Reminders, Dec. 2012, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Reminders for Pension Plan Sponsors, Dec. 2012, co-author
- “Retirement Plan Dollar Limits Increase for 2013,” Schulte Alert, Oct. 19, 2012, co-author
- “What Do Retirement Plan Sponsors Have to Do Now that the ERISA 408(b)(2) Fee Disclosure Deadline Has Come and Gone?” Schulte Alert, July 2012, co-author
- “Supreme Court Upholds Landmark Health Care Reform as a Tax,” Schulte Alert, July 10, 2012, co-author
- Schulte Employment & Employee Benefits Developments: Special Healthcare Reform Issue, Winter 2012, co-author
- “Qualified Retirement Plan Year-End Reminders,” Schulte Alert, Dec. 9, 2011, co-author
- “FASB Enhances Disclosure Requirements for Employers Participating in Multiemployer Plans,” Schulte Alert, Nov. 10, 2011, co-author
- “Retirement Plan Dollar Limits Get a Boost for 2012,” Schulte Alert, Oct. 21, 2011, co-author
- “The End of the First Five-Year Determination Letter Cycle Is Approaching for Qualified Retirement Plans,” Schulte Alert, June 23, 2011
- “Reminder: Cafeteria Plans May Need to be Amended for Health Care Reform Over-the-Counter Drug Requirements,” Schulte Alert, June 6, 2011, co-author
- “Internal Revenue Code Section 409A: Tax Relief for Non-Compliant Separation Pay Arrangements,” Schulte Alert, Dec. 23, 2010, co-author
- “2011 Dollar Limits for Retirement Plans,” Schulte Alert, October 2010 Schulte Employment & Employee Benefits Newsletter, Fall 2009
- “Supreme Court Clarifies Subrogation Rights for Health Plans,” Schulte Employment & Employee Benefits Developments, Summer 2006, co-author
- “Multiemployer Pension Funds Can Require Participants to Demonstrate Work Performed Was in Covered Employment,” Employment & Employee Benefits Developments, Summer 2006, co-author
- “Reminder of HIPAA Privacy Notice Deadline for Group Health Plans,” Schulte Alert, March 2006 , co-author
- “HIPAA Security Rule Compliance Deadline for Small Health Plans,” Schulte Alert, March 2006, co-author
- “Group Health Plans: Notice of Creditable Coverage Due to CMS,” Schulte Alert, March 2006, co-author
- “Notice of Creditable Coverage – A New Requirement for Group Health Plans,”Schulte Alert, Oct. 2005 , co-author
- “New Dollar Limits for Retirement Plans,” Schulte Alert, Oct. 2005 , co-author
- “Code Section 409A Update,” Schulte Alert, Oct. 2005 , co-author
- “Federal Court Holds That the EEOC Cannot Reduce Retiree Health Benefits to Coordinate With Medicare Eligibility,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Final HIPAA Portability Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Modifies Cafeteria Plan “Use-It-Or-Lose-It” Rule,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Medicare Part D New Prescription Drug Program: For Retirees and Plan Sponsors,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Code Section 409A Update,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Circular 230 Tax Notice,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Issues Comprehensive 403(b) Proposed Regulations for Tax-Exempt Employers,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “New Notice Requirement and Extended Health Care Continuation Period Under USERRA,” Schulte Alert, April 2005, co-author
- “New Second Circuit Guidance on FMLA Retaliation Claims,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Zubulake v. UBS Warburg: A Cautionary Tale About Civil Discovery In The Electronic Age,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Employers Beware: Sick Leave Policies That Ask For Medical Diagnoses May Violate The Americans With Disabilities Act,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Morgan Stanley and the EEOC: It Means More than Money,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Plaintiff’s Attorneys’ Fees for Discrimination and Whistleblower Cases Now Tax Deductible,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Proposed Regulations Interpreting USERRA Issued by the Department of Labor,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “New Law Affects Nonqualified Deferred Compensation Plans and Arrangements,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “DOL Issues Safe Harbor Relief for Plan Fiduciaries Handling Automatic Rollovers of Mandatory Distributions,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “The IRS Offers New Guidance on the Anti-Cutback Rule,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “IRS Continues to Re-evaluate Retirement Plan Determination letter Procedures,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “Supreme Court Holds ERISA Preempts State Lawsuits Challenging Health Coverage Decisions,” Schulte Alert, July 2004, co-author
- “Proposed Regulations Address COBRA Notice Requirements,” Schulte Alert, Jan. 2004, co-author
- “A Plan Administrator Must Ensure Delivery of the SPD to All Plan Participants,”Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “Medical Malpractice Claims Against HMO Not Preempted by ERISA,” Schulte Employment and Employee Benefits Developments, Summer 2003
- “Supreme Court Sets Limits on Punitive Damages,” Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “How The HIPAA Privacy Rules Impact Independent Schools,” Schulte Alert, April 2003, co-author
- “IRS Relaxes Anti-Cutback Rules,” Schulte Alert, Dec. 2000, co-author
- “Women’s Health and Cancer Rights,” Schulte Alert, Dec. 1999, co-author
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, April 2021
- “Retirement Plan Trends in the COVID-19 Pandemic,” National Center’s 47th Annual Conference, Oct. 2020
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, Feb. 2020
- “Tax Bill and Regulatory Updates,” Amalgamated Life, May 2018
- “Hot Issues In ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2018
- “Deferred Compensation for Tax-Exempt Employers,” Strafford Structuring Equity and Nonqualified Deferred Compensation Webinar, Nov. 2017
- “Health and Welfare Plan Compliance,” New York Law School, Oct. 2017
- “What Every Employment Lawyer Should Know About ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2017
- Strafford Structuring Equity Compensation and Nonqualified Deferred Compensation: Achieving Tax and Legal Objectives Webinar, Nov. 2016
- “Misclassification of Employees – Litigation and Transactional Issues Across the Employment Spectrum,” Bloomberg BNA Webinar, Dec. 2015
- “Eligibility, Coverage, Vesting, Distributions,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2015
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2014
- Cornell University ILR School ACA and Wellness Programs: At Odds With EEO Laws and Collective Bargaining Agreements?, Feb. 2014
- Are You Ready For Health Care Reform? Oct. 2013
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2013
- “Northeast Hedge Fund Benefits Benchmarking Survey Results,” Financial Executives Alliance New York Hedge Fund Quarterly Meeting, May 2013
- “Increasing 403(b) Plan Fee Transparency Under New Regulations While Reducing Fiduciary Risk,” Schulte Wake Up Call for Schools, April 2012
- “403(b) Plans: Fiduciary Compliance Issues,” New York State Association of Independent Schools Webinar, May 2011
- “Distribution Requirements and Taxation,” Practising Law Institute The Evolving World of ERISA: An Introduction Seminar, May 2011
- “Keeping up with Pension Reform,” New York State Association of Independent Schools Business Affairs Conference, May 2011
- “Distributions from Qualified Plans,” Practising Law Institute ERISA: Nuts and Bolts of Employee Benefit Plans Seminar, June 2010
- “Defined Contribution Pension Plans – Investing and Compliance 101,” New York State Association of Independent Schools Business Affairs Conference, May 2010
- “Distributions from Qualified Retirement Plans: The Basic Rules,” Practising Law Institute Understanding ERISA: An Introduction to Basic Employee Benefits Seminar, June 2008, June 2007, July 2006, July 2004, July 2003
- “Benefits, Health Care & the Workplace,” New York State Bar Association CLE, Sept. 2005
- “Final COBRA Notice Requirements Issued by DOL,” New York State Association, Labor and Employment Section Conference, Oct. 2004
- “The Impact of HIPAA Privacy on Employers,” Lorman Education Services Seminar, Sept. 2004, Sept. 2003
- “Cash Balance Plans: Why the Uproar?” Schulte Employment and Employee Benefits Seminar, April 2003
- IRS Advisory Committee on Tax Exempt and Government Entities (ACT), 2015-Present
- Chair, 2017-Present
- Vice Chair, 2016-2017
- Strafford Publications Inc. Employment & ERISA Advisory Board, 2015
- New York City Bar Association, 1994-Present
- Executive Compensation and Benefits Committee, 2015-Present
- New York State Bar Association, 1995-Present
- Employee Benefit and Compensation Committee, 2004-Present; Co-Chair, 2016-Present
- Committee on Women in the Law, 2015-Present
- International Foundation of Employee Benefits, 1998-Present
- Fellow of the American College of Employee Benefits Counsel
- Employee Benefit Adviser – named one of the "Most Influential Women in Benefit Advising"
- New York State Bar Association Empire State Counsel Honoree
- New York Super Lawyers
- WHEDco Pro Bono Leadership Award
Susan B. Niver
Special Counsel
Advises on all aspects of ERISA, qualified plans, executive compensation, fiduciary counseling, health and welfare plans, and exempt organizations.
Susan counsels boards, compensation/retirement/investment/audit committees, plan administrators and fiduciaries on qualified plans, including single-employer, multiple-employer and multi-employer defined benefit plans, cash balance, variable annuity plans, profit sharing plans, ESOPs and 401(k) plans on all aspects of establishing, designing, structuring, drafting, operating, administering, merging, amending and terminating qualified plans. She advises plan sponsors and fiduciaries on issues of governance, compliance, investments, disclosures, lump sum windows, pension de-risking, missing participant procedures and cybersecurity compliance. Susan also represents plan sponsors and fiduciaries in connection with IRS and DOL filings, audits, investigations, correcting failures, and minimizing risk and liabilities.
Susan advises employers on the design of executive compensation arrangements, including bonus plans, nonqualified deferred compensation plans, excess plans, top-hat plans, rabbi trusts, retention awards, severance, long-term incentive plans, split-dollar plans and deferred compensation award agreements. She counsels employers, boards and committees on compensation strategies, tax issues, restrictive covenants, including noncompetition, non-solicitation and confidentiality agreements, and 409A compliance. Susan negotiates and drafts executive employment, consultant, separation and release agreements.
Susan counsels clients on managing risk and minimization of fiduciary liability, including fiduciary training and education, implementation of proper plan governance practices, and implementing best practices and policies, including committee charters. She advises employers with respect to their legal, financial and administrative challenges and provides updates on legislative and regulatory developments, including cybersecurity.
Susan advises exempt organizations and educational institutions regarding 403(b) plans, 457(b) plans, 457(f) plans, Form 990 reporting and disclosure issues, benchmarking compensation, intermediate sanctions under 4958 and strategies regarding minimizing excise taxes under 4960. She drafts and updates 403(b) plans, 457(b) plans and 457(f) plans; excess plans, SERPs, top-hat filings, rabbi trust agreements and vendor agreements.
Susan counsels employers on their health and welfare benefit programs, including compliance with the ACA, HIPAA Privacy and Security, vendor agreements, fringe benefits, FSAs, VEBAs, MEWAs, retiree plans, COBRA, COVID-19, and legislative and regulatory developments.
The best part of my job is
“Think about the 'Jerry McGuire' scene where Cuba Gooding Jr. screams 'Show me the money!' In my practice, that line represents retirement readiness for the thousands of employees participating in qualified retirement plans. The best part of my job is helping employers and plan sponsors design programs to help their employees achieve retirement readiness by offering quality retirement plans that guide their employees to positive outcomes. We do this through counseling boards on their fiduciary duties, helping employers structure retirement programs, negotiating with vendors to maintain plan’s cost-effectiveness, educating and communicating regularly with participants, and implementing tools and features like automatic escalation, in-plan Roth conversions, and so much more.”
Bar Admissions
- New York
Education
- Benjamin N. Cardozo School of Law, JD
- Notes Editor, Cardozo Law Review
- University of Pennsylvania, BA
- Dean’s List
Articles and Books
- “Electronic Disclosure Rules (ERISA Safe Harbors),” Lexis Practice Advisor, Oct. 2020
- “How Employers Can Provide Student Loan Repayment Assistance as an Employee Benefit,” Thomson Reuters Checkpoint – Taxation of Exempts magazine, July/Aug. 2019, co-author
- “Insight: IRS Expands Missing Participant Guidance for 403(b) Plans,” Bloomberg Tax, March 8, 2018
- “IRS Provides Some Relief on Missing Participant Compliance Concern,” Bloomberg BNA, Nov. 20, 2017; republished in Bloomberg Compensation Planning Journal, Jan. 5, 2018
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Westlaw Journal – Employment, Nov. 8, 2017, co-author
- “2 New Cases Highlight Scrutiny of University Retirement Plans,” Law360, June 15, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat – So What Can Employers Do To Increase Retirement Readiness?” Bloomberg BNA, Dec. 12, 2016, co-author
- “Plan Auditors Ponder New Procedures After Change in Determination Letter Program,” Bloomberg BNA Pension and Benefits Blog, May 6, 2016 (quoted)
- “Satisfying the DOL’s Safe Harbor When Using Electronic Technology to Comply with ERISA Disclosure Requirements,” Lexis Practice Advisor, Feb. 2016
- “IRS Eliminates Determination Letter Expiration Dates for Employee Benefit Plan Sponsors,” Bloomberg BNA Pension & Benefits Daily, Jan. 8, 2016
- “Multiemployer 401(k) Plan Nondiscrimination Testing,” Bloomberg BNA – Benefits Practice Resource Center, June 8, 2015, co-author
- “IRS Expected to Slash Part of Retirement Plan Determination Letter Process Due to Budget Constraints and Limited Resources,” Bloomberg BNA Pension & Benefits Daily, May 13, 2015
- “Fiduciary Tool Kit for Compliance: Common Errors in Qualified and Nonqualified Retirement Plan Administration,” Bloomberg BNA Pension & Benefits Daily, Dec. 27, 2013, co-author
- “New Privacy Concern For Employee Benefit Plans: Combating Identity Theft,”Compensation & Benefits Review, Feb. 1, 2004
- “Final COBRA Notice Requirements Issued by DOL,” Employee Benefit News published by Thomson Financial, Aug. 2004, co-author
- “Distributions from Qualified Plans,“ PLI, July 2003
- “Cash Balance Plans: The Cloud of Uncertainty Continues,” Compensation and Benefits Review, May 2003
- “IRAs” and “SEPs,” chapters in Essential Facts: Pension and Profit Sharing Plans, Warren, Gorham & Lamont, 1996, co-author
Schulte Publications
- "What Are the Maximum Retirement Plan Benefits and Dollar Limits for 2025?," Schulte Alert, Nov. 4, 2024
- “The Secure Act 2.0 – Expansion of Retirement Security and Financial Well-Being Initiatives,” Schulte Alert, Feb. 24, 2023
- “What Are the Retirement Plan Dollar Limits for 2023,” Schulte Alert, Oct. 25, 2022
- "IRA Mandate for Private Sector Employers in New York State and New York City," Schulte Alert, March 23, 2022
- "DOL Compliance Guidance on Plan Investments in Digital Assets," Schulte Alert, March 16, 2022
- "New Year, New Employment and Benefits Developments for Employers," Schulte Alert, Jan. 10, 2022
- “What Are the Retirement Plan Dollar Limits for 2022?” Schulte Alert, Nov. 4, 2021
- “DOL Issues First Cybersecurity Guidance for Plan Sponsors,” Schulte Alert, May 17, 2021
- “COBRA Subsidies Under the American Recovery Plan Act of 2021 – What Employers and Plan Sponsors Need to Know,” Schulte Alert, April 14, 2021
- “What Are the Retirement Plan Dollar Limits for 2021?” Schulte Alert, Oct. 27, 2020
- “DOL Confirms Private Equity Can Be Small Components of Defined Contribution Plan Investments,” Schulte Alert, June 24, 2020
- “Qualified Retirement Plan Updates: The Changing Landscape for Communication with Participants,” Schulte Alert, June 23, 2020
- “Benefit Plan Updates (COVID-19),” Schulte Alert, May 20, 2020
- “401(k) and 403(b) Plans Under the CARES Act: Implementing Special Employee Relief,” Schulte Alert, April 3, 2020
- “Tax-Qualified Retirement Plans Under the CARES Act (COVID-19),” Schulte Alert, March 30, 2020
- “What Are the Retirement Plan Dollar Limits for 2020?” Schulte Alert, Nov. 6, 2019, co-author
- “What Are the Retirement Plan Dollar Limits for 2019?” Schulte Alert, Nov. 11, 2018, co-author
- “Tax-Exempt Organizations Face a New 21 Percent Excise Tax on Compensation Paid to Non-Profit Executives in Excess of $1 Million,” Schulte Alert, Jan. 18, 2018, co-author
- “Cybersecurity Risks and Considerations for Plan Sponsors to Protect Employee Benefit Plans,” Schulte Alert, Dec. 19, 2017, co-author
- “House Tax Reform Bill: Potential Dramatic Changes for U.S. Compensation Arrangements,” Schulte Alert, Nov. 7, 2017, co-author
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Schulte Alert, Oct. 19, 2017, co-author
- “University Retirement Plans Under Scrutiny for Excessive Fees,” Schulte Alert, June 6, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat with Some Increases,” Schulte Alert, Oct. 27, 2016, co-author
- Schulte Pension and Health Plans: 2015 Year-End Review, Feb. 2016, co-author
- “Cadillac Tax Officially Delayed to 2020,” Schulte Alert, Dec. 21, 2015, co-author
- “Retirement Plan Dollar Limits Remain Flat for 2016,” Schulte Alert, Oct. 21, 2015, co-author
- Schulte Employment & Employee Benefits Developments: New Health Care Compliance Considerations for Employers in 2015, Jan. 2015, co-author
- “IRS Announces Increased Retirement Plan Dollar Limits for 2015,” Schulte Alert, Oct. 23, 2014, co-author
- Schulte Employment & Employee Benefits Developments: Health Care Compliance Burdens Continue to Weigh on Employers, Fall 2013, co-author
- “Supreme Court’s DOMA Decision Sparks Changes in Employee Benefits,” Schulte Alert, July 16, 2013, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Health Plan Highlights and Reminders, Dec. 2012, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Reminders for Pension Plan Sponsors, Dec. 2012, co-author
- “Retirement Plan Dollar Limits Increase for 2013,” Schulte Alert, Oct. 19, 2012, co-author
- “What Do Retirement Plan Sponsors Have to Do Now that the ERISA 408(b)(2) Fee Disclosure Deadline Has Come and Gone?” Schulte Alert, July 2012, co-author
- “Supreme Court Upholds Landmark Health Care Reform as a Tax,” Schulte Alert, July 10, 2012, co-author
- Schulte Employment & Employee Benefits Developments: Special Healthcare Reform Issue, Winter 2012, co-author
- “Qualified Retirement Plan Year-End Reminders,” Schulte Alert, Dec. 9, 2011, co-author
- “FASB Enhances Disclosure Requirements for Employers Participating in Multiemployer Plans,” Schulte Alert, Nov. 10, 2011, co-author
- “Retirement Plan Dollar Limits Get a Boost for 2012,” Schulte Alert, Oct. 21, 2011, co-author
- “The End of the First Five-Year Determination Letter Cycle Is Approaching for Qualified Retirement Plans,” Schulte Alert, June 23, 2011
- “Reminder: Cafeteria Plans May Need to be Amended for Health Care Reform Over-the-Counter Drug Requirements,” Schulte Alert, June 6, 2011, co-author
- “Internal Revenue Code Section 409A: Tax Relief for Non-Compliant Separation Pay Arrangements,” Schulte Alert, Dec. 23, 2010, co-author
- “2011 Dollar Limits for Retirement Plans,” Schulte Alert, October 2010 Schulte Employment & Employee Benefits Newsletter, Fall 2009
- “Supreme Court Clarifies Subrogation Rights for Health Plans,” Schulte Employment & Employee Benefits Developments, Summer 2006, co-author
- “Multiemployer Pension Funds Can Require Participants to Demonstrate Work Performed Was in Covered Employment,” Employment & Employee Benefits Developments, Summer 2006, co-author
- “Reminder of HIPAA Privacy Notice Deadline for Group Health Plans,” Schulte Alert, March 2006 , co-author
- “HIPAA Security Rule Compliance Deadline for Small Health Plans,” Schulte Alert, March 2006, co-author
- “Group Health Plans: Notice of Creditable Coverage Due to CMS,” Schulte Alert, March 2006, co-author
- “Notice of Creditable Coverage – A New Requirement for Group Health Plans,”Schulte Alert, Oct. 2005 , co-author
- “New Dollar Limits for Retirement Plans,” Schulte Alert, Oct. 2005 , co-author
- “Code Section 409A Update,” Schulte Alert, Oct. 2005 , co-author
- “Federal Court Holds That the EEOC Cannot Reduce Retiree Health Benefits to Coordinate With Medicare Eligibility,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Final HIPAA Portability Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Modifies Cafeteria Plan “Use-It-Or-Lose-It” Rule,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Medicare Part D New Prescription Drug Program: For Retirees and Plan Sponsors,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Code Section 409A Update,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Circular 230 Tax Notice,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Issues Comprehensive 403(b) Proposed Regulations for Tax-Exempt Employers,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “New Notice Requirement and Extended Health Care Continuation Period Under USERRA,” Schulte Alert, April 2005, co-author
- “New Second Circuit Guidance on FMLA Retaliation Claims,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Zubulake v. UBS Warburg: A Cautionary Tale About Civil Discovery In The Electronic Age,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Employers Beware: Sick Leave Policies That Ask For Medical Diagnoses May Violate The Americans With Disabilities Act,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Morgan Stanley and the EEOC: It Means More than Money,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Plaintiff’s Attorneys’ Fees for Discrimination and Whistleblower Cases Now Tax Deductible,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Proposed Regulations Interpreting USERRA Issued by the Department of Labor,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “New Law Affects Nonqualified Deferred Compensation Plans and Arrangements,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “DOL Issues Safe Harbor Relief for Plan Fiduciaries Handling Automatic Rollovers of Mandatory Distributions,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “The IRS Offers New Guidance on the Anti-Cutback Rule,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “IRS Continues to Re-evaluate Retirement Plan Determination letter Procedures,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “Supreme Court Holds ERISA Preempts State Lawsuits Challenging Health Coverage Decisions,” Schulte Alert, July 2004, co-author
- “Proposed Regulations Address COBRA Notice Requirements,” Schulte Alert, Jan. 2004, co-author
- “A Plan Administrator Must Ensure Delivery of the SPD to All Plan Participants,”Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “Medical Malpractice Claims Against HMO Not Preempted by ERISA,” Schulte Employment and Employee Benefits Developments, Summer 2003
- “Supreme Court Sets Limits on Punitive Damages,” Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “How The HIPAA Privacy Rules Impact Independent Schools,” Schulte Alert, April 2003, co-author
- “IRS Relaxes Anti-Cutback Rules,” Schulte Alert, Dec. 2000, co-author
- “Women’s Health and Cancer Rights,” Schulte Alert, Dec. 1999, co-author
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, April 2021
- “Retirement Plan Trends in the COVID-19 Pandemic,” National Center’s 47th Annual Conference, Oct. 2020
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, Feb. 2020
- “Tax Bill and Regulatory Updates,” Amalgamated Life, May 2018
- “Hot Issues In ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2018
- “Deferred Compensation for Tax-Exempt Employers,” Strafford Structuring Equity and Nonqualified Deferred Compensation Webinar, Nov. 2017
- “Health and Welfare Plan Compliance,” New York Law School, Oct. 2017
- “What Every Employment Lawyer Should Know About ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2017
- Strafford Structuring Equity Compensation and Nonqualified Deferred Compensation: Achieving Tax and Legal Objectives Webinar, Nov. 2016
- “Misclassification of Employees – Litigation and Transactional Issues Across the Employment Spectrum,” Bloomberg BNA Webinar, Dec. 2015
- “Eligibility, Coverage, Vesting, Distributions,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2015
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2014
- Cornell University ILR School ACA and Wellness Programs: At Odds With EEO Laws and Collective Bargaining Agreements?, Feb. 2014
- Are You Ready For Health Care Reform? Oct. 2013
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2013
- “Northeast Hedge Fund Benefits Benchmarking Survey Results,” Financial Executives Alliance New York Hedge Fund Quarterly Meeting, May 2013
- “Increasing 403(b) Plan Fee Transparency Under New Regulations While Reducing Fiduciary Risk,” Schulte Wake Up Call for Schools, April 2012
- “403(b) Plans: Fiduciary Compliance Issues,” New York State Association of Independent Schools Webinar, May 2011
- “Distribution Requirements and Taxation,” Practising Law Institute The Evolving World of ERISA: An Introduction Seminar, May 2011
- “Keeping up with Pension Reform,” New York State Association of Independent Schools Business Affairs Conference, May 2011
- “Distributions from Qualified Plans,” Practising Law Institute ERISA: Nuts and Bolts of Employee Benefit Plans Seminar, June 2010
- “Defined Contribution Pension Plans – Investing and Compliance 101,” New York State Association of Independent Schools Business Affairs Conference, May 2010
- “Distributions from Qualified Retirement Plans: The Basic Rules,” Practising Law Institute Understanding ERISA: An Introduction to Basic Employee Benefits Seminar, June 2008, June 2007, July 2006, July 2004, July 2003
- “Benefits, Health Care & the Workplace,” New York State Bar Association CLE, Sept. 2005
- “Final COBRA Notice Requirements Issued by DOL,” New York State Association, Labor and Employment Section Conference, Oct. 2004
- “The Impact of HIPAA Privacy on Employers,” Lorman Education Services Seminar, Sept. 2004, Sept. 2003
- “Cash Balance Plans: Why the Uproar?” Schulte Employment and Employee Benefits Seminar, April 2003
- IRS Advisory Committee on Tax Exempt and Government Entities (ACT), 2015-Present
- Chair, 2017-Present
- Vice Chair, 2016-2017
- Strafford Publications Inc. Employment & ERISA Advisory Board, 2015
- New York City Bar Association, 1994-Present
- Executive Compensation and Benefits Committee, 2015-Present
- New York State Bar Association, 1995-Present
- Employee Benefit and Compensation Committee, 2004-Present; Co-Chair, 2016-Present
- Committee on Women in the Law, 2015-Present
- International Foundation of Employee Benefits, 1998-Present
- Fellow of the American College of Employee Benefits Counsel
- Employee Benefit Adviser – named one of the "Most Influential Women in Benefit Advising"
- New York State Bar Association Empire State Counsel Honoree
- New York Super Lawyers
- WHEDco Pro Bono Leadership Award
Articles and Books
- “Electronic Disclosure Rules (ERISA Safe Harbors),” Lexis Practice Advisor, Oct. 2020
- “How Employers Can Provide Student Loan Repayment Assistance as an Employee Benefit,” Thomson Reuters Checkpoint – Taxation of Exempts magazine, July/Aug. 2019, co-author
- “Insight: IRS Expands Missing Participant Guidance for 403(b) Plans,” Bloomberg Tax, March 8, 2018
- “IRS Provides Some Relief on Missing Participant Compliance Concern,” Bloomberg BNA, Nov. 20, 2017; republished in Bloomberg Compensation Planning Journal, Jan. 5, 2018
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Westlaw Journal – Employment, Nov. 8, 2017, co-author
- “2 New Cases Highlight Scrutiny of University Retirement Plans,” Law360, June 15, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat – So What Can Employers Do To Increase Retirement Readiness?” Bloomberg BNA, Dec. 12, 2016, co-author
- “Plan Auditors Ponder New Procedures After Change in Determination Letter Program,” Bloomberg BNA Pension and Benefits Blog, May 6, 2016 (quoted)
- “Satisfying the DOL’s Safe Harbor When Using Electronic Technology to Comply with ERISA Disclosure Requirements,” Lexis Practice Advisor, Feb. 2016
- “IRS Eliminates Determination Letter Expiration Dates for Employee Benefit Plan Sponsors,” Bloomberg BNA Pension & Benefits Daily, Jan. 8, 2016
- “Multiemployer 401(k) Plan Nondiscrimination Testing,” Bloomberg BNA – Benefits Practice Resource Center, June 8, 2015, co-author
- “IRS Expected to Slash Part of Retirement Plan Determination Letter Process Due to Budget Constraints and Limited Resources,” Bloomberg BNA Pension & Benefits Daily, May 13, 2015
- “Fiduciary Tool Kit for Compliance: Common Errors in Qualified and Nonqualified Retirement Plan Administration,” Bloomberg BNA Pension & Benefits Daily, Dec. 27, 2013, co-author
- “New Privacy Concern For Employee Benefit Plans: Combating Identity Theft,”Compensation & Benefits Review, Feb. 1, 2004
- “Final COBRA Notice Requirements Issued by DOL,” Employee Benefit News published by Thomson Financial, Aug. 2004, co-author
- “Distributions from Qualified Plans,“ PLI, July 2003
- “Cash Balance Plans: The Cloud of Uncertainty Continues,” Compensation and Benefits Review, May 2003
- “IRAs” and “SEPs,” chapters in Essential Facts: Pension and Profit Sharing Plans, Warren, Gorham & Lamont, 1996, co-author
Schulte Publications
- "What Are the Maximum Retirement Plan Benefits and Dollar Limits for 2025?," Schulte Alert, Nov. 4, 2024
- “The Secure Act 2.0 – Expansion of Retirement Security and Financial Well-Being Initiatives,” Schulte Alert, Feb. 24, 2023
- “What Are the Retirement Plan Dollar Limits for 2023,” Schulte Alert, Oct. 25, 2022
- "IRA Mandate for Private Sector Employers in New York State and New York City," Schulte Alert, March 23, 2022
- "DOL Compliance Guidance on Plan Investments in Digital Assets," Schulte Alert, March 16, 2022
- "New Year, New Employment and Benefits Developments for Employers," Schulte Alert, Jan. 10, 2022
- “What Are the Retirement Plan Dollar Limits for 2022?” Schulte Alert, Nov. 4, 2021
- “DOL Issues First Cybersecurity Guidance for Plan Sponsors,” Schulte Alert, May 17, 2021
- “COBRA Subsidies Under the American Recovery Plan Act of 2021 – What Employers and Plan Sponsors Need to Know,” Schulte Alert, April 14, 2021
- “What Are the Retirement Plan Dollar Limits for 2021?” Schulte Alert, Oct. 27, 2020
- “DOL Confirms Private Equity Can Be Small Components of Defined Contribution Plan Investments,” Schulte Alert, June 24, 2020
- “Qualified Retirement Plan Updates: The Changing Landscape for Communication with Participants,” Schulte Alert, June 23, 2020
- “Benefit Plan Updates (COVID-19),” Schulte Alert, May 20, 2020
- “401(k) and 403(b) Plans Under the CARES Act: Implementing Special Employee Relief,” Schulte Alert, April 3, 2020
- “Tax-Qualified Retirement Plans Under the CARES Act (COVID-19),” Schulte Alert, March 30, 2020
- “What Are the Retirement Plan Dollar Limits for 2020?” Schulte Alert, Nov. 6, 2019, co-author
- “What Are the Retirement Plan Dollar Limits for 2019?” Schulte Alert, Nov. 11, 2018, co-author
- “Tax-Exempt Organizations Face a New 21 Percent Excise Tax on Compensation Paid to Non-Profit Executives in Excess of $1 Million,” Schulte Alert, Jan. 18, 2018, co-author
- “Cybersecurity Risks and Considerations for Plan Sponsors to Protect Employee Benefit Plans,” Schulte Alert, Dec. 19, 2017, co-author
- “House Tax Reform Bill: Potential Dramatic Changes for U.S. Compensation Arrangements,” Schulte Alert, Nov. 7, 2017, co-author
- “2018 Increases Announced for Retirement Plan Dollar Limits,” Schulte Alert, Oct. 19, 2017, co-author
- “University Retirement Plans Under Scrutiny for Excessive Fees,” Schulte Alert, June 6, 2017, co-author
- “2017 Retirement Plan Dollar Limits Mostly Remain Flat with Some Increases,” Schulte Alert, Oct. 27, 2016, co-author
- Schulte Pension and Health Plans: 2015 Year-End Review, Feb. 2016, co-author
- “Cadillac Tax Officially Delayed to 2020,” Schulte Alert, Dec. 21, 2015, co-author
- “Retirement Plan Dollar Limits Remain Flat for 2016,” Schulte Alert, Oct. 21, 2015, co-author
- Schulte Employment & Employee Benefits Developments: New Health Care Compliance Considerations for Employers in 2015, Jan. 2015, co-author
- “IRS Announces Increased Retirement Plan Dollar Limits for 2015,” Schulte Alert, Oct. 23, 2014, co-author
- Schulte Employment & Employee Benefits Developments: Health Care Compliance Burdens Continue to Weigh on Employers, Fall 2013, co-author
- “Supreme Court’s DOMA Decision Sparks Changes in Employee Benefits,” Schulte Alert, July 16, 2013, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Health Plan Highlights and Reminders, Dec. 2012, co-author
- Schulte Employment & Employee Benefits Developments: 2012 Year-End Reminders for Pension Plan Sponsors, Dec. 2012, co-author
- “Retirement Plan Dollar Limits Increase for 2013,” Schulte Alert, Oct. 19, 2012, co-author
- “What Do Retirement Plan Sponsors Have to Do Now that the ERISA 408(b)(2) Fee Disclosure Deadline Has Come and Gone?” Schulte Alert, July 2012, co-author
- “Supreme Court Upholds Landmark Health Care Reform as a Tax,” Schulte Alert, July 10, 2012, co-author
- Schulte Employment & Employee Benefits Developments: Special Healthcare Reform Issue, Winter 2012, co-author
- “Qualified Retirement Plan Year-End Reminders,” Schulte Alert, Dec. 9, 2011, co-author
- “FASB Enhances Disclosure Requirements for Employers Participating in Multiemployer Plans,” Schulte Alert, Nov. 10, 2011, co-author
- “Retirement Plan Dollar Limits Get a Boost for 2012,” Schulte Alert, Oct. 21, 2011, co-author
- “The End of the First Five-Year Determination Letter Cycle Is Approaching for Qualified Retirement Plans,” Schulte Alert, June 23, 2011
- “Reminder: Cafeteria Plans May Need to be Amended for Health Care Reform Over-the-Counter Drug Requirements,” Schulte Alert, June 6, 2011, co-author
- “Internal Revenue Code Section 409A: Tax Relief for Non-Compliant Separation Pay Arrangements,” Schulte Alert, Dec. 23, 2010, co-author
- “2011 Dollar Limits for Retirement Plans,” Schulte Alert, October 2010 Schulte Employment & Employee Benefits Newsletter, Fall 2009
- “Supreme Court Clarifies Subrogation Rights for Health Plans,” Schulte Employment & Employee Benefits Developments, Summer 2006, co-author
- “Multiemployer Pension Funds Can Require Participants to Demonstrate Work Performed Was in Covered Employment,” Employment & Employee Benefits Developments, Summer 2006, co-author
- “Reminder of HIPAA Privacy Notice Deadline for Group Health Plans,” Schulte Alert, March 2006 , co-author
- “HIPAA Security Rule Compliance Deadline for Small Health Plans,” Schulte Alert, March 2006, co-author
- “Group Health Plans: Notice of Creditable Coverage Due to CMS,” Schulte Alert, March 2006, co-author
- “Notice of Creditable Coverage – A New Requirement for Group Health Plans,”Schulte Alert, Oct. 2005 , co-author
- “New Dollar Limits for Retirement Plans,” Schulte Alert, Oct. 2005 , co-author
- “Code Section 409A Update,” Schulte Alert, Oct. 2005 , co-author
- “Federal Court Holds That the EEOC Cannot Reduce Retiree Health Benefits to Coordinate With Medicare Eligibility,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Final HIPAA Portability Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Modifies Cafeteria Plan “Use-It-Or-Lose-It” Rule,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Medicare Part D New Prescription Drug Program: For Retirees and Plan Sponsors,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Code Section 409A Update,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Circular 230 Tax Notice,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “IRS Issues Comprehensive 403(b) Proposed Regulations for Tax-Exempt Employers,” Schulte Employment and Employee Benefits Developments, Fall 2005, co-author
- “New Notice Requirement and Extended Health Care Continuation Period Under USERRA,” Schulte Alert, April 2005, co-author
- “New Second Circuit Guidance on FMLA Retaliation Claims,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Zubulake v. UBS Warburg: A Cautionary Tale About Civil Discovery In The Electronic Age,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Employers Beware: Sick Leave Policies That Ask For Medical Diagnoses May Violate The Americans With Disabilities Act,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Morgan Stanley and the EEOC: It Means More than Money,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “Plaintiff’s Attorneys’ Fees for Discrimination and Whistleblower Cases Now Tax Deductible,” Schulte Employment and Employee Benefits Developments, Fall 2004, co-author
- “Proposed Regulations Interpreting USERRA Issued by the Department of Labor,” Schulte Employment and Employee Benefits Developments, Fall 2004
- “New Law Affects Nonqualified Deferred Compensation Plans and Arrangements,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “DOL Issues Safe Harbor Relief for Plan Fiduciaries Handling Automatic Rollovers of Mandatory Distributions,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “The IRS Offers New Guidance on the Anti-Cutback Rule,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “IRS Continues to Re-evaluate Retirement Plan Determination letter Procedures,” Schulte Employment & Employee Benefits Developments, Fall 2004, co-author
- “Supreme Court Holds ERISA Preempts State Lawsuits Challenging Health Coverage Decisions,” Schulte Alert, July 2004, co-author
- “Proposed Regulations Address COBRA Notice Requirements,” Schulte Alert, Jan. 2004, co-author
- “A Plan Administrator Must Ensure Delivery of the SPD to All Plan Participants,”Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “Medical Malpractice Claims Against HMO Not Preempted by ERISA,” Schulte Employment and Employee Benefits Developments, Summer 2003
- “Supreme Court Sets Limits on Punitive Damages,” Schulte Employment and Employee Benefits Developments, Summer 2003, co-author
- “How The HIPAA Privacy Rules Impact Independent Schools,” Schulte Alert, April 2003, co-author
- “IRS Relaxes Anti-Cutback Rules,” Schulte Alert, Dec. 2000, co-author
- “Women’s Health and Cancer Rights,” Schulte Alert, Dec. 1999, co-author
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, April 2021
- “Retirement Plan Trends in the COVID-19 Pandemic,” National Center’s 47th Annual Conference, Oct. 2020
- Strafford Avoiding Nonqualified Plan Traps: Key Considerations for ERISA Counsel and Employers Webinar, Feb. 2020
- “Tax Bill and Regulatory Updates,” Amalgamated Life, May 2018
- “Hot Issues In ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2018
- “Deferred Compensation for Tax-Exempt Employers,” Strafford Structuring Equity and Nonqualified Deferred Compensation Webinar, Nov. 2017
- “Health and Welfare Plan Compliance,” New York Law School, Oct. 2017
- “What Every Employment Lawyer Should Know About ERISA,” New York State Bar Association Labor & Employment Law Annual Meeting, Jan. 2017
- Strafford Structuring Equity Compensation and Nonqualified Deferred Compensation: Achieving Tax and Legal Objectives Webinar, Nov. 2016
- “Misclassification of Employees – Litigation and Transactional Issues Across the Employment Spectrum,” Bloomberg BNA Webinar, Dec. 2015
- “Eligibility, Coverage, Vesting, Distributions,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2015
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2014
- Cornell University ILR School ACA and Wellness Programs: At Odds With EEO Laws and Collective Bargaining Agreements?, Feb. 2014
- Are You Ready For Health Care Reform? Oct. 2013
- “Distribution Requirements,” Practising Law Institute ERISA: The Evolving World Seminar, Aug. 2013
- “Northeast Hedge Fund Benefits Benchmarking Survey Results,” Financial Executives Alliance New York Hedge Fund Quarterly Meeting, May 2013
- “Increasing 403(b) Plan Fee Transparency Under New Regulations While Reducing Fiduciary Risk,” Schulte Wake Up Call for Schools, April 2012
- “403(b) Plans: Fiduciary Compliance Issues,” New York State Association of Independent Schools Webinar, May 2011
- “Distribution Requirements and Taxation,” Practising Law Institute The Evolving World of ERISA: An Introduction Seminar, May 2011
- “Keeping up with Pension Reform,” New York State Association of Independent Schools Business Affairs Conference, May 2011
- “Distributions from Qualified Plans,” Practising Law Institute ERISA: Nuts and Bolts of Employee Benefit Plans Seminar, June 2010
- “Defined Contribution Pension Plans – Investing and Compliance 101,” New York State Association of Independent Schools Business Affairs Conference, May 2010
- “Distributions from Qualified Retirement Plans: The Basic Rules,” Practising Law Institute Understanding ERISA: An Introduction to Basic Employee Benefits Seminar, June 2008, June 2007, July 2006, July 2004, July 2003
- “Benefits, Health Care & the Workplace,” New York State Bar Association CLE, Sept. 2005
- “Final COBRA Notice Requirements Issued by DOL,” New York State Association, Labor and Employment Section Conference, Oct. 2004
- “The Impact of HIPAA Privacy on Employers,” Lorman Education Services Seminar, Sept. 2004, Sept. 2003
- “Cash Balance Plans: Why the Uproar?” Schulte Employment and Employee Benefits Seminar, April 2003
- IRS Advisory Committee on Tax Exempt and Government Entities (ACT), 2015-Present
- Chair, 2017-Present
- Vice Chair, 2016-2017
- Strafford Publications Inc. Employment & ERISA Advisory Board, 2015
- New York City Bar Association, 1994-Present
- Executive Compensation and Benefits Committee, 2015-Present
- New York State Bar Association, 1995-Present
- Employee Benefit and Compensation Committee, 2004-Present; Co-Chair, 2016-Present
- Committee on Women in the Law, 2015-Present
- International Foundation of Employee Benefits, 1998-Present
- Fellow of the American College of Employee Benefits Counsel
- Employee Benefit Adviser – named one of the "Most Influential Women in Benefit Advising"
- New York State Bar Association Empire State Counsel Honoree
- New York Super Lawyers
- WHEDco Pro Bono Leadership Award
