Employee Benefits & Executive Compensation Blog

The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation

Elizabeth Down

Elizabeth Down

Associate

Elizabeth Down is an associate in the Labor & Employment Law Department and a member of the Employee Benefits & Executive Compensation Group.

Liz represents multiemployer plans, public and private companies, not-for-profit organizations and other fiduciaries in legal and regulatory matters affecting employee benefit plans. These matters include compliance with ERISA, the Internal Revenue Code, the Affordable Care Act, the Consolidated Omnibus Budget Reconciliation Act and the Health Insurance Portability and Accountability Act.

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Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of tax-qualified retirement plans was whether the plans were required to recognize same-sex spouses on a retroactive basis for purposes of … Continue Reading
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