AREA OF PRACTICE

Tax

Biography

Steven Einhorn is a partner in Brown Rudnick’s New York office, and a member of the firm’s Tax Practice Group. Steven focuses his practice on a broad range of executive compensation and employee benefits matters, particularly in the context of mergers, acquisitions, and other forms of business transactions and reorganizations.

His practice includes representing both employers and senior executives in the negotiation and drafting of employment agreements, equity compensation arrangements, severance agreements, nonqualified deferred compensation agreements, and other compensation arrangements.

Steven provides counsel to clients concerning the design, implementation and ongoing concerns of employee benefit plans, including profit-sharing, defined benefit, cash balance, money purchase, 401(k), ESOP, as well as nonqualified, severance and welfare plans. He has represented clients on employee benefit matters pending with the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation.

He also advises tax-exempt organizations and executives of tax-exempt organizations in compensation and benefit issues, including those applying to Section 403(b) and Section 457 arrangements.

Because of his strong reputation in this field, Steven was named a "Rising Star" by New York Super Lawyers in the area of employee benefits for 2015, 2016 and 2017.

Awards

Education

New York University School of Law – L.L.M., 2008
Baylor University School of Law – J.D., cum laude, 2007
The Master’s College and Seminary – M.Div, summa cum laude, 2002
California State Polytechnic University, Pomona – B.A., Highest Honors, 1999
Publications
Author, "Tips for 403(b) Plan Fiduciaries in Light of Recent University Litigation" Bloomberg Law, December 9, 2019
Co-author, "United States: IRS Releases Interim Guidance On New Excise Tax On Executive Compensation Paid By Tax-Exempt Organizations" January 18, 2019
Co-author, "United States: ERISA Newsletter - Fourth Quarter 2018" Mondaq, January 15, 2019
Author, “Interim Guidance Released on Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations” The National Law Review, January 15, 2019
Co-author, “IRS Releases Interim Guidance on New Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations” The National Law Review, January 14, 2019
Podcast: Proposed IRS Regulations Affecting 401(k) and 403(b) Plans” Lexology, and JD SUPRA and The National Law Review, December 21, 2018
Author, “IRS Announces Transition Relief From The Once-In-Always-In Requirement For Excluding Part-Time Employees Under 403(b) Plans” Lexology and The National Law Review, December 11, 2018
Co-author, “Treasury and IRS Issue Eagerly-Awaited Guidance on Hardship Distribution – with a Few Surprises” Lexology and The National Law Review, November 12, 2018
Co-author, “Taxing Time For Tax-exempt Organizations,” BENEFITS LAW JOURNAL (Summer 2018).
Co-author, “The Budget Act Relaxes Hardship Withdrawal Rules, But Some Changes May Not Apply to 403(b) Plans” Lexology, May 8, 2018
Co-author, “The Bipartisan Budget Act’s Impact on Retirement Plans” Lexology, April 6, 2018
Author, “IRS Provides Guidance on Searching for Missing 403(b) Participants” The National Law Review, March 26, 2018
Co-author, “The Bipartisan Budget Act’s Impact on Retirement Plans” The National Law Review, February 14, 2018
Co-author, “House of Representatives and Senate Conferees Reach Agreement on the Tax Cuts and Jobs Act (H.R. 1): Description of the Conference Agreement and Differences from House and Senate Versions” The National Law Review, December 18, 2017
Co-author, “Updates for Tax-Exempt Organizations from the Senate Bill” The National Law Review, December 7, 2018
Co-author, “Updates for Tax-Exempt Organizations from the Senate Markup to the Tax Cuts and Jobs Act” The National Law Review, November 15, 2017
Co-author, “New Rules for Tax-Exempt Organizations in the Tax Cuts and Jobs Act” The National Law Review, November 6, 2017
Co-author, “IRS Announces Last Day of Remedial Period for 403(b) Plans", The National Law Review, February 7, 2017
Co-author, “Deferred Compensation for Tax-Exempt Organizations: New Proposed Regulations under Code Section 457” The National Law Review, July 15, 2016
Co-author, “IRS Issues Proposed Regulations Under Code Section 457” The National Law Review, July 1, 2016
Co-author, “Handling Death Under An Equity Compensation Plan,” Chapter 5 In Selected Issues In Equity Compensation, National Center For Employee Ownership (11th Ed., Feb. 2014).
Co-author, “Restricting Executive Compensation While Stimulating The Economy,” Taxation And Regulation Of Financial Institutions (May/June 2009).
Awards and Honors
Included in the list of “Rising Stars” by New York Metro Super Lawyers in the area of employee benefits (2015-2017).