Biography

In Memoriam

Steven D. Einhorn, our friend and colleague, passed away on July 13, 2021.

Steven Einhorn was a Partner in the Firm’s Tax Practice Group. Steven focused his practice on a broad range of executive compensation and employee benefits matters, and he was equally well known for his work representing tax exempt organizations and executives of tax-exempt organizations.

Clients and colleagues alike found Steven to be a rock-solid practitioner with a level-headed, even-tempered demeanor. All valued the tax knowledge and the good humor that he brought to the practice of law. Steven was considered a “lawyer’s lawyer” by his colleagues, and his legal acumen was well regarded across offices and practice groups.

Steven was recognized for multiple years as a “Rising Star" by Super Lawyers. We believe that Steven would have been a national leader on executive compensation matters if only he had been blessed with more time.

His tremendous legal expertise was eclipsed only by his optimism, his sense of humor, and his deep love for his family. Steven will be greatly missed as a part of our Brown Rudnick community.

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

Bar Admissions

New York
Texas
Publications
Co-author, "Action Items To Meet New IRS Deadlines On 403(b) Plans," Law360 (April 28, 2020)
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., February 2014).
Co-author, "Restricting Executive Compensation While Stimulating The Economy," Taxation And Regulation Of Financial Institutions (May/June 2009)
Awards and Honors
Super Lawyers, Rising Stars, New York, 2015-2017