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Hanson Bridgett LLP

Elizabeth J. Masson

Elizabeth J. Masson

Partner

Expertise

  • Employee Benefits

WSG Practice Industries

Activity

Hanson Bridgett LLP
California, U.S.A.

Profile

Liz focuses her practice on employee benefits law. She represents public and private employee benefit plan sponsors and fiduciaries in all aspects of compliance with the Internal Revenue Code, the Employee Retirement Income Security Act, the Affordable Care Act, COBRA, HIPAA, and various federal and state labor and employment laws.

Liz advises governmental and private employers on a variety of legal issues related to:

  • fiduciary duty rules
  • tax qualification requirements
  • plan documents, restatements and amendments
  • tax reporting
  • negotiating and contracting with third-party service providers
  • participant communications.

Liz has extensive experience working with governmental and private employers, including public sector retirement systems and active employee and retiree health plan sponsors, in all areas of plan design, tax-qualification, and administration. She also has experience advising multiemployer plans and contributing employers, and other collectively bargained plan sponsors.

Before joining a law firm, Liz served as a law clerk for the National Labor Relations Board's Division of Judges, and as a legal extern with Region 20 of the National Labor Relations Board.

Bar Admissions

  • California
  • U.S. Court of Appeals for the Ninth Circuit
  • U.S. District Court for the Northern District of California
  • U.S. District Court for the Eastern District of California

Education

J.D., University of California, Hastings College of the Law (2005)
B.A., University of Colorado, Boulder (1986)
Areas of Practice

Employee Benefits

Professional Career

Professional Associations

  • Western Pension and Benefits Council
  • International Foundation of Employee Benefit Plans
  • ABA Employee Benefits Committee, Labor and Employment Section
  • Bar Association of San Francisco, Labor and Employment Section
  • State Bar of California, Labor and Employment Section
  • UC Hastings College of the Law Alumni Association
Articles

Relief for Employee Benefit Plan Fiduciaries Due to COVID-19
Hanson Bridgett LLP, May 2020

The Department of Labor (DOL) has issued a "Relief Notice," providing ERISA plan fiduciaries additional time to furnish required notices and disclosures to participants and beneficiaries. For governmental plans that are not subject to ERISA, the U.S. Department of Health and Human Services will extend similar timeframes otherwise applicable under the Public Health Service Act...

Employee Benefit Plan Deadlines Extended Due to COVID-19
Hanson Bridgett LLP, May 2020

Key Points: Several key deadlines for employee benefit plan participants are being extended due to the COVID-19 pandemic under guidance issued by the U.S. Department of Labor (DOL) and IRS. The deadline extensions could impose significant administrative burdens on plans and plan sponsors. The Department of Labor (DOL) has issued new guidance extending key deadlines for participants in private sector plans subject to ERISA. For governmental health plans, the U.S...

Employee Benefits Questions and Answers Related to COVID-19
Hanson Bridgett LLP, March 2020

As a growing number of the workforce is being affected by the COVID-19 virus, employers are being asked to respond to benefit-related questions from employees. In the coming days, the Employee Benefits Group at Hanson Bridgett will be providing updated information on possible issues arising in the benefits area through Benefits Alerts and postings on Hanson Bridgett's Online COVID-19 Resource Center...

Additional Articles

"IRS Issues Last-Minute Guidance on Deferral of Employees' Social Security Withholding," co-author, Employee Benefits Law Alert (August 2020)
"IRS Provides Rules for W-2 Reporting of COVID Paid Leaves," co-author, Employee Benefits Law Alert (July 2020)
"DOL Issues New Proposed Fiduciary Rule," Employee Benefits Law Alert (July 2020)
"IRS Issues Guidance on 2020 Waiver of Required Minimum Distributions," co-author, Employee Benefits Law Alert (July 2020)
"IRS Issues Guidance on COVID-19 Leave-Based Donation Programs," co-author, Employee Benefits Law Alert (July 2020)
"IRS Issues CARES Act Guidance for Retirement Plans," Employee Benefits Law Alert (June 2020)
"Email Option Added to Final Electronic Disclosure Rule for Retirement Plans," Employee Benefits Law Alert (May 2020)
"IRS Issues Cafeteria Plan Relief to Address COVID-19 Pandemic," Employee Benefits Law Alert (May 2020)
"Employee Benefit Plan Deadlines Extended Due to COVID-19," Employee Benefits Law Alert (May 2020)
"Relief for Employee Benefit Plan Fiduciaries Due to COVID-19," Employee Benefits Law Alert (May 2020)
"Local Governments Can Use the CARES Act to Help Employees Affected by COVID-19," American City & Counsel (May 2020)
"COVID-19 Related Employee Benefits Issues for Governmental Employers," co-author, Employee Benefits Law Alert (April 2020)
"COVID-19 Emergency Paid Leave and Other Leave-Related Benefits," co-author, Employee Benefits Law Alert (April 2020)
"UPDATED: IRS and DOL Issue COVID-19 Related Tax Credit Guidance," co-author, Employee Benefits Law Alert (April 2020)
"IRS Form Released for Advance Payments of COVID-19 Payroll Tax Credits," co-author, Employee Benefits Law Alert (April 2020)
"COVID-19: Top Ten Issues for Employers Considering Layoffs, Furloughs or Reduction in Hours," co-author, Labor & Employment Law Alert (April 2020)
"Additional Payroll Tax Credits for Small and Large Employers Under the CARES Act," co-author, Employee Benefits Law Alert (March 2020)
"Group Health Plan and Cafeteria Plan Issues Related to COVID-19," co-author, Employee Benefits Law Alert (March 2020)
"CARES Act – Important Changes to 401k or other Retirement Plans," co-author, Employee Benefits Law Alert (March 2020)
"IRS and DOL Issue COVID-19 Related Tax Credit Guidance," co-author, Employee Benefits Law Alert (March 2020)
"Employee Benefits Questions and Answers Related to COVID-19," co-author, Employee Benefits Law Alert (March 2020)
"Ignorance Is Bliss (If You Are an ERISA Plaintiff)," co-author, Employee Benefits Alert (February 2020)
"Retirement Plan Changes and 'Cadillac Tax' Repeal Included in Domestic Appropriations Package," co-author, Employee Benefits Alert (December 2019)
"California Individual Mandate for Health Coverage Takes Effect in 2020," co-author, Employee Benefits Alert (December 2019)
"IRS Extends Deadline for Providing Health Coverage Forms to Employees Under the ACA, but Not the IRS Filing Deadline," Employee Benefits Alert (December 2019)
"'Text Me?' Proposed Electronic Disclosure Rule Would Allow Greater Flexibility for Retirement Plans," co-author, Employee Benefits Alert (November 2019)
"CalSavers State-Sponsored Retirement Plan Has Officially Launched," co-author, Employee Benefits Law Alert (September 2019)
"Employers May Offer Two New Types of Health Reimbursement Arrangements in 2020," co-author, Employee Benefits Law Alert (July 2019)
"Ninth Circuit Rules ERISA Pension Plan Must Pay Survivor Benefits to Registered Domestic Partner," Employee Benefits Alert (June 2019)
"New IRS Rules Allow Retirement Plan Sponsors to Self-Correct Broader Range of Plan Failures," co-author, Employee Benefits Law Alert (May 2019)
"IRS Issues Proposed Regulations to Relax 401(k) Plan Hardship Distribution Rules," co-author, Employee Benefits Alert (December 2018)
"IRS Extends Deadline for Providing Health Coverage Forms to Employees under the ACA, But Not the IRS Filing Deadline," co-author, Employee Benefits Alert (December 2018)
"Buy Me Some Peanuts and Crackerjacks? IRS Provides Guidance on Tax Deductions for Business Meals Provided with Entertainment," co-author, Employee Benefits Alert (October 2018)
"Health & Welfare Benefits, Checklist - Association Health Plan Compliance for Employers," Bloomberg Law (September 2018)
"ACA: 4 Things Employers Should Focus on This Fall," BenefitsPRO (August 2018)
"Lessons for Defined Contribution Plan Fiduciaries from Current Litigation," Employee Benefits Alert (July 2018)
"Three Things about the Affordable Care Act Employers Need to Focus on Now," co-author, Employee Benefits Alert (July 2018)
"DOL Finalizes Rules to Expand Access to Health Plans for Small Businesses," Employee Benefits Alert (June 2018)
"New ERISA Disability Benefit Claims and Appeals Rules Take Effect April 2, 2018," co-author, Employee Benefits Alert (March 2018)
"IRS Extends Deadline for Providing Health Coverage Forms to Employees, But Not the IRS Filing Deadline," co-author, Employee Benefits Alert (January 2018)
"New Rules Would Expand Access to Association Health Plans for Small Businesses," co-author, Employee Benefits Alert (January 2018)
"IRS Issues 401(k) Safe Harbor Hardship Distribution Substantiation Guidelines," co-author, Employee Benefits Law Alert (March 2017)
"IRS Issues Updated ACA Guidance and Extends Deadline for Providing 1095-C Forms to Employees," co-author, Employee Benefits Law Alert (January 2017)

"Is the ACA Dead Yet? Not So Fast," co-author, Employee Benefits Law Alert (November 2016)


"New ACA Rules for HRAs, Flex Credits and Opt-Out Payments," co-author, Employee Benefits Law Alert (September 2016)


"IRS Raises Stakes: New Trade Law Increases Penalties Applicable to Affordable Care Act Reporting Requirements," Employee Benefits Law Alert (August 2015)
“Chapter 14: Liability Issues Unique to Welfare Plans,” Chapter Editor, Employee Benefits Law (2nd and 3rd eds.)
“Chapter 8: Regulation of Employee Health Care Benefit Plans,” Chapter Editor, Employee Benefits Law (3rd ed.)
“Chapter 7: Tax Treatment of Welfare Benefit Plans,” Chapter Editor, Employee Benefits Law (3rd ed.)
"Chapter 4: Reporting and Disclosure," contributing author, Employee Benefits Law (2nd ed.)


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