Susan Bernstein's practice focuses on ERISA and other legal areas affecting single and multiemployer benefit plans, including pensions and retirement savings, health and welfare plans. She regularly advises clients with the ongoing administration and regulatory compliance of qualified and nonqualified plans, including plan design and drafting; monitoring and complying with new legislation; communicating with employees and counseling on issues concerning the merger or termination of benefit plans. She also has experience with health and welfare benefit plan issues, including health care reform, retiree medical programs, COBRA and HIPAA compliance issues and ERISA reporting and disclosure requirements. She represents employers and executives in the negotiation of employment agreements and counsels employers on all aspects of executive compensation including compliance with 409A. Ms. Bernstein represents tax-exempt clients with respect to all aspects of employee benefit matters including 403(b) plans, 457(b) plans, 457(f) plans and intermediate sanction issues. Her practice also includes preparing and negotiating with the IRS, DOL and PBGC including filing numerous submissions to the IRS and DOL through their voluntary correction programs.
Ms. Bernstein is a member of the Employee Benefits Committee of the New York State Bar Association. She is also a member of the Association of the Bar of the City of New York and speaks and writes regularly on a variety of employee benefit topics. Susan has written and co-authored a number of articles on employee benefit issues including articles in Compensation and Benefits Review and Employee Benefit News.
Ms. Bernstein received a B.A. from the University of Pennsylvania and a J.D. from the Benjamin N. Cardozo School of Law, where she was an editor of the Cardozo Law Review.