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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[Podcast]: ACA Employer Assessment Letters

In this episode of the Proskauer Benefits Brief, senior counsel Damian Myers and associate Liz Down examine the IRS’s enforcement of the Affordable Care Act’s (ACA) employer shared responsibility mandate. We discuss how the IRS is assessing penalties and offer tips on what employers can do when they receive assessment notices. Be sure to tune in for the … Continue Reading

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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