|Contact Info||Telephone: 212-842-7161|
|University ||Syracuse University, B.A., 1973|
|Law School||Fordham University School of Law, J.D., 1982; New York University School of Law, L.L.M., 1987|
|Admitted||1983, New York|
Eva A. Rasmussen concentrates on the design, implementation and communication of qualified plans and deferred compensation arrangements as well as maintaining compliance with the various tax and ERISA requirements pertaining to such plans. Ms. Rasmussen also advises employers on the design, operation and communication of welfare, cafeteria, dependent care, retiree health and flexible benefit plans including compliance with the Affordable Care Act, HIPAA and COBRA. She also advises on compliance with IRC Section 409A including correction methods for operational and documentary failures of non-qualified deferred compensation arrangements. She counsels non-profit entities on obtaining a Federal income tax exemption, compliance with IRC Section 403(b) and the application of IRC Section 457(f) to ineligible compensation arrangements. She represents employers in the negotiation of employment and termination agreements.
- Prepared a comprehensive Flexible Benefits Plan for a financial services company including a premium conversion feature, health care and dependent care spending accounts and a health savings account
- Redesigned deferred compensation arrangements of a non-profit entity to comply with IRC Sections 409A and 457(f)
- Prepared wrap-around Summary Plan Description for a medical plan to supplement the insurance booklet
- Prepared severance arrangement for a medical center that complies with IRC Section 409A
- Secured numerous favorable determination letters for qualified plans
- American Bar Association, Taxation Section, Employee Benefits Committee
- New York City Bar Association
- New York Employee Benefits Group
Honors, Awards and Recognitions
- 2012 In Motion Commitment to Justice Award for Outstanding Legal Team
- 2007 Legal Aid Society Service Award
Documents by this lawyer on Martindale.com
IRS Guidance: Same-Sex Spouses Under Retirement Plans
Eva A. Rasmussen, May 2, 2014
The IRS has recently issued guidance on the application of the Supreme Court’s decision in United States v. Windsor and Revenue Ruling 2013-17 with respect to same-sex marriages (See IRS Notice 2014-19). Not surprisingly, the Notice confirms that a legal same-sex spouse must be treated the...
FSA Use It Or Lose It Rule Modified
Eva A. Rasmussen, November 21, 2013
For nearly 30 years, participants in health Flexible Spending Arrangements (“FSAs”) have been subject to a “Use-It-or-Lose It” rule. This rule requires that any unused balances that cannot be used for expenses incurred prior to the end of the plan year (or, if the plan...
Same-Sex Marriage Recognition Impacts Employers
Eva A. Rasmussen, September 23, 2013
The IRS and Treasury Department will recognize all legal same-sex marriages for Federal tax purposes regardless of where the couple resides. Thus, a same-sex couple who is legally married in a state that permits same-sex marriages will be treated as married for Federal income tax purposes,...
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