Employee Benefits & Executive Compensation Blog

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

Sara C. Richland

Sara C. Richland


Sara Richland is an associate in the Tax Department and a member of the Employee Benefits & Executive Compensation Group.

In the employee benefits area, Sara represents multiemployer and single employer benefit plan clients on a variety of tax and benefits issues, including plan administration, design, qualification, reporting requirements and ongoing regulatory, legislative and legal compliance. She also advises clients on the implications of relevant developments in federal and state law, the Internal Revenue Code, ERISA, COBRA and the Affordable Care Act. In the executive compensation area, Sara assists with representation of senior executives, corporations and compensation committees in a wide range of executive compensation matters.

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Health and Human Services, Labor and Treasury Departments Release New Summary of Benefits and Coverage Templates and Accompanying Documents

The Departments of Health and Human Services (“HHS”), Labor (“DOL”), and Treasury (the “Departments”) have jointly released final changes to the Summary of Benefits and Coverage (“SBC”) template, the Uniform Glossary, and accompanying documents. Background The ACA requires group health plans and health insurance issuers to compile and provide to consumers an SBC that describes … Continue Reading

IRS Confirms California “Waiting Time Penalties” Are Not Wages For Federal Income Tax Purposes

A recent IRS information letter confirms that “waiting time penalties” paid under California law are not wages for federal income tax withholding purposes. Section 203 of the California State Labor Code imposes penalties on employers that fail to pay final wages to terminated employees within a specified period of time. These penalties are paid to … Continue Reading