Steven J. Friedman
Shareholder
Professional & Community Affiliations
Member
New York State Bar Association
Member
Tax Section, Employee Benefits Committee
American Bar Association
Recognition
Named, The Best Lawyers in America®
2010-2025
Named, Super Lawyer
New York
Super Lawyers
Global Elite Thought Leader, Pensions & Benefits
Who's Who Legal
2024
Recommended, Labour & Employment
Who's Who Legal
2024
News, Analysis & Press
Sponsoring a Group Health Plan for Employees? What Employers Need to Know About the Consolidated Appropriations Act
Insight
February 16, 2024
Target to cover time off, transportation for hourly workers getting coronavirus vaccine
HR Dive
February 18, 2021
Reopening and Rehiring During the COVID-19 Pandemic – Critical Employee Benefits and Executive Compensation Considerations
Insight
August 26, 2020
Ten Common Benefits Issues Related to the COVID-19 Pandemic, Employee Furloughs and Reductions in Force
Insight
April 6, 2020
Best Lawyers in America© 2020 Edition Honors More Than 200 Littler Lawyers; 14 Named Lawyer of the Year
August 15, 2019
Littler Attorneys Named in 2017 Who’s Who Legal Guide
September 28, 2017
Littler Survey Reveals Employers Caught in a Tangled Web of Federal, State and Local Laws
May 11, 2017
Republicans Threaten to Terminate Tax Breaks on Employer-provided Healthcare
Benefits Pro
March 7, 2017
The Best Lawyers in America© Honors More Than 180 Littler Lawyers in Its 2017 Edition
August 16, 2016
Will SCOTUS Contraceptive-Coverage Case Invite Future ACA Challenges?
Employee Benefit Adviser
March 24, 2016
Religious Nonprofits Make Contraceptive Mandate Case to Supreme Court
Business Insurance
March 23, 2016
Delay in Implementing Cadillac Tax Raises Questions on Health Insurance
InsideCounsel
January 4, 2016
ACA Outlook: What Will 2016 Hold for the Affordable Care Act and Employers?
Insight
December 31, 2015
Most New York City Employers Must Offer Commuter Transportation Benefits to Full-Time Employees
Insight
December 18, 2015
Appeals Courts Split on Contraceptive Mandate ‘Opt-Out’
Society for Human Resource Management (SHRM)
September 24, 2015
Attorneys advise businesses to stay the course after oral arguments on Obamacare case
Inside Counsel
March 5, 2015
How King v. Burwell Could Impact 5 Key Healthcare System Stakeholders
Health Data Management
March 4, 2015
Get Started: Small businesses that gave workers health insurance money may get tax season jolt
FOX Business
January 26, 2015
House Expected to Pass 40-Hour Workweek Threshold for ACA
Society for Human Resource Management (SHRM)
January 7, 2015
ACA Outlook: What Will 2015 Hold for Employers?
Society for Human Resource Management (SHRM)
December 23, 2014
ACA Outlook: What Will 2015 Hold for the Affordable Care Act and Employers?
Insight
December 18, 2014
Last-Minute Actions Before Employer Mandate Kicks In
Society for Human Resource Management (SHRM)
November 17, 2014
Open enrollment dominated by frustration over health care reform compliance
Business Insurance
October 27, 2014
Health reform law may unravel if D.C. Circuit ruling on premium subsidies stands
Business Insurance
August 3, 2014
Federal/State Activity, ACA, Privacy and Whistleblowing Most Concern Employers, Says Survey
HR Compliance Expert
July 23, 2014
Rulings on Subsidies Bring More ACA Confusion
Society for Human Resource Management (SHRM)
July 22, 2014
Littler Survey Reveals Impact on Employers of a Divided Government, Myriad Forces Reinventing the Workplace
July 8, 2014
Aggressive' compliance enforcement a top concern for employers
Employee Benefit Advisor
July 8, 2014
Supreme Court backs Hobby Lobby’s religious objection to contraception use
Employee Benefit News
June 30, 2014
Littler Launches Healthcare Reform Web Portal
May 29, 2014
U.S. House of Representatives Approves Exemption to Affordable Care Act for Expatriate Insurance Plans
ASAP
May 6, 2014
The Cost of Noncompliance
Bloomberg BNA Workforce Strategies
November 25, 2013
Shutdown crippling guidance and regulation for employee benefits
Employee Benefit News
October 11, 2013
Steve Friedman, Littler, Discusses Impact of ACA on Small Businesses
The Institute for Healthcare Consumerism
September 24, 2013
Littler Attorneys Named in Best Lawyers in America® 2014 Edition
August 15, 2013
Workplace Policy Institute: The Labor, Employment and Benefits Law Implications of the Affordable Care Act - Are You Prepared?
Littler Report
May 9, 2013
The 2012 Global Employer: Highlights of Littler's Fifth Annual Global Employer Institute
Littler Report
February 21, 2013
The IRS's Retirement Plan Correction Program Has Been Updated and Expanded
Insight
February 14, 2013
Employers with Insured Health Plans Must Take Care in Providing Healthcare Subsidies to Departing Executives
Insight
October 29, 2012
Time is Running Out! December 31 Deadline Nears for Documentary Correction of Payments Contingent on the Execution of a Release Under Section 409A
Insight
October 15, 2012
Best Lawyers in America® Names 164 Littler Attorneys to 2013 Edition
September 7, 2012
High Court Health Care Ruling Leaves Open Questions on Benefits Structure, Lawyers Say
Bloomberg BNA Pension & Benefits Daily
June 29, 2012
HR Leaders Scrambling After Supreme Court's Health Care Reform Ruling
Workforce Management
June 29, 2012
The 2011 Global Employer: Highlights of Littler's Fourth Annual Global Employer Institute
Littler Report
February 15, 2012
Another Unexpected Surprise for International Assignees: Section 457A (No, Not 409A!) of the U.S. Tax Code
Insight
February 14, 2012
IRS Revises Guidance on Form W-2 Informational Healthcare Coverage Reporting Under PPACA
ASAP
January 6, 2012
Best Lawyers in America® Names 108 Littler Lawyers to 2012 Edition
September 12, 2011
Agencies Issue Proposed Rule Outlining PPACA Requirements for Summary of Benefits and Coverage
Insight
September 6, 2011
The Marriage Equality Act: How Will New York's Same-Sex Marriage Law Impact Employee Benefits?
Insight
July 12, 2011
IRS Proposed Regulations Clarify Certain Equity Compensation Rules Under IRC Section 162(m)
Insight
July 8, 2011
IRS Issues Guidance on Form W-2 Reporting for Costs of Employer-Provided Coverage
Insight
April 5, 2011
Health Care Reform One Year Later: The Status of the Patient Protection and Affordable Care Act Implementation
Insight
March 31, 2011
Mandatory Shareholder Approval of Executive Compensation: SEC Releases Final Rules on "Say on Pay"
Insight
March 3, 2011
The Littler Ten: Employment, Labor and Benefit Law Trends for Navigating the New Decade
Littler Report
September 30, 2010
IRS Publishes 2010 Average Premiums by State to Help Small Employers Gain Access to the New Tax Credit for Health Care Contributions
ASAP
May 6, 2010
61 Littler Attorneys Named to The Best Lawyers in America® 2010
August 14, 2009
Brian Dixon, Steven Friedman and Gerald Hathaway Explain Key Aspects of Furlough Implementation
Society for Human Resource Management (SHRM)
June 12, 2009
The Emerging New Workforce: Employment and Labor Law Solutions for Contract Workers, Temporaries, and Flex-Workers
Littler Report
May 11, 2009
Steven Friedman Explains Effects of Obama's Cap on Executive Salaries
The National Law Journal
February 5, 2009
Michelle's Law Extends Group Health Benefit Plan Eligibility for Dependent Students on a Medically Necessary Leave of Absence
Insight
November 18, 2008
And You Thought the Bailout Was Bad: Employment Law Risks in the Current Financial Crisis
Insight
October 13, 2008
The Emergency Economic Stabilization Act of 2008 Extensively Regulates Executive Compensation, but Leaves Many Unanswered Questions
Insight
October 8, 2008
2008 Compliance Strategies for Employers in Light of Final 409A Regulations
Compensation & Benefits Review, Vol. 40, Issue 2
April 2008
US Supreme Court Allows EEOC Medicare Coordination Ruling to Stand
Littler ASAP
March 2008
Key Challenges in Compensating Executive Under Section 409A Human Resources 2008 – Answers to Your Top 25 Questions
Thompson Publishing
2008
New Rules Permit 2% Shareholder-Employee To Deduct Employer-Paid Accident and Health Premiums and Reimbursements
Insight
December 28, 2007
IRS Extends 409A Compliance Deadline and Provides Guidance on 409A Reporting
Insight
November 7, 2007
IRS Extends Section 409A Documentation Deadline – Action Still Required By December 31, 2007
Insight
September 19, 2007
DOL Extends Section 409A Documentation Deadline – Action Still Required By December 31, 2007
Littler ASAP
September 2007
Section 409A Broadly Impacts Employment Agreements, Severance Arrangements and Settlement Agreements
Insight
August 9, 2007
Steve Friedman Comments on Lack of Backlash from Stock Options Backdating
CFA Magazine
July 11, 2007
Friedman Urges Employers to Ensure Compliance With Section 409A, Internal Revenue Code
SHRMOnline
April 20, 2007
Final Section 409A Regulations Affect a Wide Range of Compensation Devices and Require Employer Action by Year-End
Insight
April 19, 2007
Civil Unions Protected and Discrimination Barred in New Jersey
Privacy & Data Security Law Journal
April 2007
Lisa Chagala and Steve Friedman Offer Alternatives to Smoking Employees
HR Daily Advisor
January 10, 2007
New Jersey Extends Statutory Rights and Protections to Civil Union Partners and Prohibits Discrimination on the Basis of Gender Identity or Expression
Insight
January 5, 2007
Benefits Issues in Mergers and Acquisitions, IICLE Practice Handbook
Labor and Employment Issues in Transactions, Business Restructuring and Workforce
2007
Just In Time For the Holidays - Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006
Insight
December 22, 2006
Just In Time For the Holidays – Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006
Littler ASAP
December 2006
The IRS Extends Transitional Rules for Deferred Compensation – And Reminds Employers of Their Current Obligations
Insight
October 13, 2006
Cash Balance Comeback - New Opportunities for Employers in Wake of Court Decision and New Legislation
Insight
August 17, 2006
Supreme Court Breathes New Life Into the Ability of Benefits Plans to Sue Under ERISA to Seek Recoupment
Insight
May 19, 2006
Steve Friedman Urges Employers to Comply with HIPAA Privacy Rule
SHRM Online
March 29, 2006
Year-End Employee Benefits and Executive Compensation Checklist
Littler ASAP
December 2005
Steps Every 401(k) Sponsor Should Take to Minimize Fiduciary Risks
Employee Benefits Plan Review
October 2005
Flexibility From IRS For Flexible Spending Accounts
World Trade Executive
July/August 2005
IRS Allows Employers to Provide Grace Period for Flexible Spending Accounts (FSAs)
Insight
June 6, 2005
Recent District Court Decision May Hamper Employers Ability to Reduce Retiree Health Care Programs for Medicare-Eligible Retirees
Insight
April 1, 2005
New Legislation May Require Extensive Changes for New and Existing Executive Compensation Arrangements
Case n’ Point (online newsletter of the California Bar Association)
January 2005
New Legislation May Require Extensive Changes for New and Existing Executive Compensation Arrangements
Insight
October 11, 2004
Cloud of Doubt Regarding "Reverse Age Discrimination" Blown Away: Supreme Court Rules That ADEA Does Not Prohibit Practices Favoring "Older" Employees
Insight
March 30, 2004
Books & Book Chapters
- Getting the Deal Through, Law Business Research Ltd., Pensions & Retirement Plans - Global Overview, Chapter Author, 2013 and 2014
- Getting the Deal Through, Law Business Research Ltd., Pensions & Retirement Plans - USA, Chapter Co-Author: Melissa B. Kurtzman, 2013 and 2014
- Executive Compensation, Open Compliance and Ethics Group Manual, Co-Editor, 2005
Speaking Engagements
Face the (Cyber) Nation - Employee Benefits
Littler Executive Employer Conference, Phoenix, AZ
May 10, 2024
Don’t Be The 401(k) Fiduciary with a Multi-Million Dollar Settlement - Learning from Recent ERISA Class Actions
Littler Executive Employer Conference, Phoenix, AZ
May 11, 2023
Answers to the Expat Riddle – How Do We Deal with the Employment of Non-US Expats in the US?
Littler Executive Employer Conference, Phoenix, AZ
May 11, 2023
Post-Roe Roulette: How the Dobbs Decision Impacts Employer-Sponsored Benefit Plans and Employment Policies
Association of Corporate Counsel – South Florida Chapter, Hollywood, FL
September 16, 2022
Benefits Jeopardy: Incentives and Benefits for the Modern Workforce
Littler Executive Employer Conference
May 6, 2022
Kentucky Wage & Hour Update Live Training
Lexington, KY
March 16, 2022
The COVID-19 Vaccine – Legal and Practical Implications
January 20, 2021
The COVID-19 Vaccine – Legal and Practical Implications
January 13, 2021
2020 Virtual Benefits Symposium: Addressing Issues in the New Normal
December 17, 2020
Reopening and Rehiring – What Are the Most Critical Employee Benefits and Executive Compensation Issues?
July 9, 2020
You Thought the IRS Didn’t Care About ACA? ACA Shared Responsibility Penalty Taxes Are Alive and Well – and the IRS May Soon Be Coming After You!
November 7, 2019
Top 10 Ways to Defuse Tax and Benefits Litigation Threats in Employment, Welfare and Retirement-Oriented Documents
January 10, 2019
2018 Annual Employee Benefits and Executive Compensation Summit
New York, NY
June 21, 2018
How to Properly Conduct a Retirement Plan Committee Meeting
June 7, 2018
ERISA Compliance in 2018: Changes, Observations and Current Issues
Fairport, NY
May 9, 2018
The Constantly Shifting Sands of Employee Benefits: How to Level the Landscape
Littler Executive Employer, Phoenix, AZ
May 3, 2018
2018 Annual Employee Benefits and Executive Compensation Summit
Los Angeles, CA
January 11, 2018
What’s in Your Fiduciary Toolkit? A Guide to Good Fiduciary Governance
Littler’s Annual Employee Benefits and Executive Compensation Summit, New York, NY
June 15, 2017
The Top 10 Employee Benefits and Executive Compensation Issues in 2017
The 2017 Executive Employer® Conference
May 11, 2017
Financial Services and Corporate Compliance
New York, NY
November 30, 2016
Inaugural U.K. Conference
November 8, 2016
Dealing with Plans Under Attack
NJCPA Conference
May 24, 2016
Employee Benefits and Executive Compensation Issues on Termination of Employment
Philadelphia, PA
May 12, 2016
Dancing on a Minefield: Executive Compensation’s New Rules
The 2016 Executive Employer® Conference, Scottsdale, AZ
May 5, 2016
The Affordable Care Act: Imperatives for Employers in 2016 and Beyond
The 2016 Executive Employer® Conference, Scottsdale, AZ
May 5, 2016
New Guidance Requires Greater Fiduciary Oversight of Retirement Plans
April 26, 2016
2016 Employee Benefits Update - Rochester
Fairport, NY
January 28, 2016
2016 Employee Benefits Summit - Southern California
Los Angeles, CA
January 14, 2016
2015 Tri-State Employer Conference
New York, NY
November 5, 2015
An Analysis of the Final ACA Employer Reporting Forms for 2015
September 17, 2015
DOL’s Proposed Changes to the White Collar Regulations: What Should Employers Do Now?
New York, NY
August 13, 2015
DOL’s Proposed Changes to the White Collar Regulations: What Should Employers Do Now?
New York, NY
July 30, 2015
The Affordable Care Act: What You Need To Know in 2015
New York, NY
February 24, 2015
The ACA and Its Impact on Collective Bargaining Agreements
August 19, 2014
Preparing for 2015: What You Need to Do Now to Get Ready for Upcoming Affordable Care Act Changes
July 15, 2014
The Affordable Care Act: Preparation for 2015 & Beyond
Melville, NY
June 20, 2014
2014 Employee Benefits Summit
Atlanta, GA
June 19, 2014
Overview of ERISA Fiduciary Responsibilities
2014 New Jersey Fiduciary Summit - Xponential Growth Solutions (XGS), Bridgewater, NJ
April 24, 2014
Workplace Uncertainties Under the ACA: Preparing the Employer and Employee for the Road Ahead
Hofstra Labor & Employment Law Journal, Hempstead, NY
November 1, 2013
The Shifting Landscape of Employee Benefits – Imperatives for 2013 and Beyond
Boston, MA
September 19, 2013
Affordable Care Act Update
New York, NY
June 11, 2013
The Affordable Care Act — Critical Next Steps for Employers
Philadelphia, PA
May 22, 2013
The Affordable Care Act — Critical Next Steps for Employers
Melville, NY
April 2, 2013
The Impact of the 2012 Elections on Labor, Employment and Benefits Law
Fairport, NY
January 24, 2013
Preparing For 2014 – Dealing With the ACA's Safe Harbor Rules For Determining Who is a Full-Time Employee
New York, NY
January 15, 2013
Health In a Hand Basket - What Employers Need to Know Now
December 11, 2012
The ACA's Impact on Employment and Severance-Related Documents and the Increase in DOL Plan Audit Activity
December 5, 2012
The Bottom Line: Achieving Financial Excellence in the Apparel and Footwear Industry
New York, NY
December 4, 2012
Running with Scissors: What U.S. Employers Should Know Before Cutting Global Staff
Global Employer Institute
Littler Mendelson, Washington D.C.
November 7, 2012
Financial Services HR Roundtable: Failure to Communicate and Other Problems
New York, NY
October 18, 2012
The Shifting Landscape of Employee Benefits – Imperatives for 2012 and Beyond
Los Angeles, CA
October 11, 2012
Atlanta Employer Conference
Atlanta, GA
September 28, 2012
Patient Protection and Affordable Care Act – What it Means After the Supreme Court’s Decision and What Employers Should Do About It
Atlanta Employer Conference
Littler Mendelson, Atlanta, GA
September 28, 2012
U.S. Supreme Court Upholds Health Care Reform – What Does This Mean for Your Company?
July 11, 2012
U.S. Supreme Court Upholds Health Care Reform – What Does This Mean for Your Company?
June 29, 2012
Health in a Handbasket - Where Healthcare is Headed and What Employers Should Do about It
The 2012 Executive Employer® Conference
Littler Mendelson, Scottsdale, AZ
May 10, 2012
Financial Services Roundtable: Update on Compensation Trends in the Financial Services Industry
New York, NY
March 9, 2012
Cross-Border Employment and Labor Law Topics: The Nuts and Bolts of a Global Mobility Program
October 27, 2011
Financial Services HR Roundtable: Employment Agreements for Financial Institutions
October 11, 2011
The 2011 Littler Health Care Summit
June 8, 2011
Communications, Fiduciary Liability, and Plan Administration Challenges Facing Retirement Plan Sponsors
May 11, 2011
New York Benefits Summit
February 10, 2011
Health Care Reform: What Employers Need to Know Now
November 30, 2010
Health Care Reform: What Employers Need to Know Now
November 10, 2010
Health Care Reform: What Employers Need to Know Now
September 29, 2010
Health Care Reform: What Does It Mean for Employers?
April 2, 2010
Reductions in Force: The Puzzle, The Process And Alternatives
April 1, 2009
The New COBRA Subsidy: What Your Organization Needs to Do – And When
March 19, 2009
Reductions in Force: The Puzzle, The Process
March 6, 2009
Employee Severance and Release Agreements: The Courts’ Latest Rulings
Strafford Legal Teleconference
July 2008
Navigating the New Complexities of Deferred Compensation
Strafford Legal Teleconference
May 2008
What You Don't Know About Deferred Compensation Can Harm You: Do You Have an Action Plan?
January 16, 2008
Employee Severance: Crafting and Negotiating Enforceable Contracts
Strafford Legal Teleconference
January 2008
A Benefits Double-Feature
October 4, 2007
Final 409A Regulations, Countdown to 12/31/07 Compliance
Strafford Legal Teleconference
October 2007
A Benefits Double - Feature
June 26, 2007
What You Don't Know About Deferred Compensation Can Hurt you - Do You Have a 2007 Action Plan?
June 21, 2007
Hot Topics in Health Benefit Plans
Lorman Education Services Seminar
June 2007
What You Don't Know About Deferred Compensation Can Hurt You – Do You Have an Action Plan?
Littler Mendelson Webinar
May 2007
Executive Compensation: How to Comply with New IRS Rules on Section 409A
Audio Conference - IOMA
May 2007
The New World of Deferred Compensation under Section 409A
New York State Bar Association
December 2006
Legal and Practical Considerations of Operating a Business
National Business Institute
November 2006
Employment Related Records
Lorman Education Services Seminar
May 2006
The New Deferred Compensation Rules – Critical Concepts You Need to Know
Littler Mendelson
November 2005
Health Plan Issues
Association of Law Administrators
September 2005
Executive Compensation Governance
Open Compliance and Ethics Group
September 2005
A Primer on New Deferred Compensation Rules
American Corporate Counsel
May 2005
Benefits Update
American Corporate Counsel
April 2005
Fiduciary Concerns of 401(k) Plan Sponsors
Defined Contribution/401(k) Plan West Coast Conference
October 2004
Employee Benefits and Executive Compensation Update
East Coast Employer Conference - Littler Mendelson
September 2004
COBRA Update
Mid-Atlantic Employers' Association
June 2004
Employment Related Records in New York
Lorman Education Services Seminar
June 2004
HIPAA Compliance
Association of Law Firm Administrators
May 2004
Benefits Considerations in Mergers and Acquisitions
Society of Certified Employee Benefits Specialists - South Florida Chapter
April 2004
COBRA Update
Mid-Atlantic Employers' Association
January 2004
Education
- LL.M. in Taxation, New York University School of Law, 1988
- J.D., Boston University, 1985
- B.B.A., Emory University, 1982