Andrea S. Rattner

IRS Postpones Effective Date for Cash Balance Plan Interest Crediting Rules
Mary I. Bresnan,Steven D. Einhorn,Paul M. Hamburger,Lisa Berkowitz Herrnson,James R. Napoli,Andrea S. Rattner,Michael S. Sirkin, October 18, 2011
On October 12, 2011, the Internal Revenue Service ("IRS") and Treasury Department released Notice 2011-85 which postpones the effective date for the interest crediting rules for hybrid retirement plans (such as cash balance plans) as well as the timing for the adoption of plan amendments...

Looming Potential Downgrade of U.S. Government Securities May Require Action By Employee Benefit Plan Fiduciaries
Rory Judd Albert,Reuven Bauman,Gwen J. Lourie,Stephen Mogila,Andrea S. Rattner, August 3, 2011
As our Great Nation breathed what for most of us was a huge collective sigh of relief yesterday evening, President Obama and Congressional leaders finally announced a deal for emergency legislation to end the stalemate over the nation's "debt ceiling" crisis. The agreement generally calls...

New Quarterly Wage and New Hire Reporting Requirements for New York Employers
Roberta K. Chevlowe,Gwen J. Lourie,Andrea S. Rattner,Amber A. Ward, July 13, 2011
Beginning July 15, 2011, New York State employers will be required to report whether dependent health insurance benefits are available to their employees, in accordance with the Low Income Support Obligation and Performance Improvement Act (the “Act”). The purpose of the new reporting...