Susan E. Bernstein

“Retirement Plan Dollar Limits Get a Boost for 2012,” SRZ Client Alert, Oct. 21, 2011 (co-author)

“The End of the First Five-Year Determination Letter Cycle Is Approaching for Qualified Retirement Plans,” SRZ Client Alert, June 23, 2011

“Reminder: Cafeteria Plans May Need to be Amended for Health Care Reform Over-the-Counter Drug Requirements,” SRZ Client Alert, June 6, 2011 (co-author)

“Internal Revenue Code Section 409A: Tax Relief for Non-Compliant Separation Pay Arrangements,” SRZ Client Alert, Dec. 23, 2010 (co-author)

“2011 Dollar Limits for Retirement Plans,” SRZ Client Alert, October 2010

SRZ Employment & Employee Benefits Newsletter, Fall 2009

“Supreme Court Clarifies Subrogation Rights for Health Plans,” SRZ 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,” SRZ Client Alert, March 2006 (co-author)

“HIPAA Security Rule Compliance Deadline for Small Health Plans,” SRZ Client Alert, March 2006 (co-author)

“Group Health Plans: Notice of Creditable Coverage Due to CMS,” SRZ Client Alert, March 2006 (co-author)

“Notice of Creditable Coverage – A New Requirement for Group Health Plans,” SRZ Client Alert, October 2005 (co-author)

“New Dollar Limits for Retirement Plans,” SRZ Client Alert, October 2005 (co-author)

“Code Section 409A Update,” SRZ Client Alert, October 2005 (co-author)

“Federal Court Holds That the EEOC Cannot Reduce Retiree Health Benefits to Coordinate With Medicare Eligibility,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“Final HIPAA Portability Regulations,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“IRS Modifies Cafeteria Plan “Use-It-Or-Lose-It” Rule,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“Medicare Part D New Prescription Drug Program: For Retirees and Plan Sponsors,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“Code Section 409A Update,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“Circular 230 Tax Notice,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“Internal Revenue Service Issues Comprehensive 401(k) and 401(m) Final Regulations,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“IRS Issues Comprehensive 403(b) Proposed Regulations for Tax-Exempt Employers,” SRZ Employment and Employee Benefits Developments, Fall 2005 (co-author)

“New Notice Requirement and Extended Health Care Continuation Period Under USERRA,” SRZ Client Alert, April 2005 (co-author)

“New Second Circuit Guidance on FMLA Retaliation Claims,” SRZ Employment and Employee Benefits Developments, Fall 2004 (co-author)

“Zubulake v. UBS Warburg: A Cautionary Tale About Civil Discovery In The Electronic Age,” SRZ 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,” SRZ Employment and Employee Benefits Developments, Fall 2004

“Morgan Stanley and the EEOC: It Means More than Money,” SRZ Employment and Employee Benefits Developments, Fall 2004

“Plaintiff’s Attorneys’ Fees for Discrimination and Whistleblower Cases Now Tax Deductible,” SRZ Employment and Employee Benefits Developments, Fall 2004 (co-author)

“Proposed Regulations Interpreting USERRA Issued by the Department of Labor,” SRZ Employment and Employee Benefits Developments, Fall 2004

“New Law Affects Nonqualified Deferred Compensation Plans and Arrangements,” SRZ Employment & Employee Benefits Developments, Fall 2004 (co-author)

“DOL Issues Safe Harbor Relief for Plan Fiduciaries Handling Automatic Rollovers of Mandatory Distributions,” SRZ Employment & Employee Benefits Developments, Fall 2004 (co-author)

“The IRS Offers New Guidance on the Anti-Cutback Rule,” SRZ Employment & Employee Benefits Developments, Fall 2004 (co-author)

“IRS Continues to Re-evaluate Retirement Plan Determination letter Procedures,” SRZ Employment & Employee Benefits Developments, Fall 2004 (co-author)

“Final COBRA Notice Requirements Issued by DOL,” Employee Benefit News published by Thomson Financial, August 2004 (co-author)

“Supreme Court Holds ERISA Preempts State Lawsuits Challenging Health Coverage Decisions,” SRZ Client Alert, July 2004 (co-author)

“New Privacy Concern For Employee Benefit Plans: Combating Identity Theft,” Compensation & Benefits Review, Feb. 1, 2004

“Proposed Regulations Address COBRA Notice Requirements,” SRZ Client Alert, January 2004 (co-author)

“A Plan Administrator Must Ensure Delivery of the SPD to All Plan Participants,” SRZ Employment and Employee Benefits Developments, Summer 2003 (co-author)

“Medical Malpractice Claims Against HMO Not Preempted by ERISA,” SRZ Employment and Employee Benefits Developments, Summer 2003

“Supreme Court Sets Limits on Punitive Damages,” SRZ Employment and Employee Benefits Developments, Summer 2003 (co-author)

“Distributions from Qualified Plans,“ PLI, July 2003

“Cash Balance Plans: The Cloud of Uncertainty Continues,” Compensation and Benefits Review, May 2003

“How The HIPAA Privacy Rules Impact Independent Schools,” SRZ Client Alert, April 2003 (co-author)

“IRS Relaxes Anti-Cutback Rules,” SRZ Client Alert, December 2000 (co-author)

“Women’s Health and Cancer Rights,” SRZ Client Alert, December 1999 (co-author)

“IRAs” and “SEPs,” chapters in Essential Facts: Pension and Profit Sharing Plans, Warren, Gorham & Lamont, 1996 (co-author)

“Distributions from Qualified Plans,” Practising Law Institute ERISA 2010: Nuts and Bolts of Employee Benefit Plans, 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 Seminar, Understanding ERISA, An Introduction to Basic Employee Benefits, June 2008, June 2007, July 2006, July 2004, July 2003

“Final COBRA Notice Requirements Issued by DOL,” New York State Association, Labor and Employment Section Conference, October 2004

“The Impact of HIPAA Privacy on Employers,” Lorman Education Services Seminar, September 2004, September 2003

“Cash Balance Plans: Why the Uproar?,” SRZ Employment and Employee Benefits Seminar, April 2003