Norman J. Misher has concentrated on employee benefits and executive compensation for more than 25 years. He counsels clients on the ever-changing requirements for tax-qualified plans for closely held enterprises, as well as large publicly held companies with employees at multiple locations. He advises on plan amendments, restatements and terminations, and works extensively with clients to identify and correct plan defects under the self-correction programs established by the IRS. He also works with both buyers and sellers to evaluate the impact of corporate restructurings on employee benefits plans, and helps acquiring companies integrate employee benefit and executive compensation arrangements into their own employee benefits structure. He counsels corporate executives and plan administrators on the design of plans that supplement qualified and nonqualified plans, including stock option and other equity-based compensation arrangements. He was the principal author of several significant ERISA regulations, including Limitations on Retirement Benefits of Qualified Plans, when he was at the Chief Counsel's Office of the IRS. He chairs a subcommittee of the Employee Benefits Committee of the ABA Tax Section, and is a member of the American College of Employee Benefits Counsel.

He received a B.A. from Queens College and his J.D. and LL.M (Taxation) from Georgetown.

Benefits & Compensation Update

by Norman J. Misher, Allen J. Erreich, Judy M. Hensley, Charles C. Shulman, Chase B. Steinlauf
Published: Benefits & Compensation Update, April 22, 2016
Download this File.

Favorable Modifications to IRS Correction Program for 401(K) Deferral Errors

by Norman J. Misher, Allen J. Erreich, Charles C. Shulman, Judy M. Hensley, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, April 30, 2015
Download this File.

Employee Benefit Plan Compliance With The Recent DOMA Supreme Court Decision

by Norman J. Misher, Allen J. Erreich, Charles C. Shulman, Judy M. Hensley, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, December 10, 2013
Download this File.

The New Voluntary Disclosure: No, It's Not For Those Hidden Foreign Bank Accounts -- This Time It's For Employers Who Need to Reclassify Their Workers As Employees

by Norman J. Misher, Allen J. Erreich, Ellen Seiler Brody
Published: R&H Letter to Clients and Friends, October 19, 2011
Download this File.

Use of IRS Notice 2010-6 to Correct Deferred Compensation Plans

by David E. Kahen, Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 23, 2010
Download this File.

Self-Directed IRAs -- A Trap for the Unwary

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 22, 2010
Download this File.

Caution: Health Care Reform Puts the Brakes on Employer-Sponsored Insured Health Plans

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 15, 2010
Download this File.

Roth Converstions Within 401(k) Plans

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, October 13, 2010
Download this File.

IRS 401(k) Questionnaire

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, June 16, 2010
Download this File.

Private Equity Fund Found Liable for Pension Obligation of Bankrupt Portfolio Company

by Norman J. Misher
Published: The Journal of Private Equity, January 01, 2009
Download this File.

New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships

by David E. Kahen, Norman J. Misher
Published: R&H Letter to Clients and Friends, October 15, 2008
Download this File.

Getting Up to Speed on the Final Regulations for Deferred Compensation

by Norman J. Misher, David E. Kahen
Published: The Tax Executive, June 01, 2007
Download this File.

New Provision May Restrict Funding of Rabbi Trusts

by Norman J. Misher, David E. Kahen, Allen J. Erreich
Published: R&H Letter to Clients and Friends, September 21, 2006
Download this File.

Proposed Regulations on Deferred Compensation Under Section 409A

by Norman J. Misher, David E. Kahen
Published: R&H Letter to Clients and Friends, December 09, 2005
Download this File.

A Revolution in the World of Deferred Compensation

by Norman J. Misher, David E. Kahen
Published: The Tax Executive, November 15, 2004
Download this File.

Integrating an Acquired Company's Retirement Plans Can Be a Can of Worms

by Norman J. Misher, Allen J. Erreich
Published: The Metropolitan Corporate Counsel, April 01, 2004
Download this File.

Employee Benefit Plans -- Alert: Timing of Deposit of 401(k) Deferrals

by Norman J. Misher
Published: R&H Letter to Clients and Friends, August 07, 2003
Download this File.

Proposed Legislation Focuses on Deferred Compensation of Executives

by Norman J. Misher, Allen J. Erreich
Published: The Metropolitan Corporate Counsel, July 01, 2003
Download this File.

Employee Benefits Plans -- Alert

by Norman J. Misher, Allen J. Erreich
Published: R & H Letter to Clients & Friends, December 30, 2002

New Tax Law Significantly Improves Benefits of 401(k) and Other Qualified Plans

by Norman J. Misher, Allen J. Erreich
Published: The Tax Executive, December 01, 2001

Pension Simplification Finally Arrives

by Norman J. Misher, Allen J. Erreich
Published: The Tax Executive, October 01, 1996