Susan M. Szafranski

Susan M. Szafranski, David P. Doyle | Day Pitney LLP

On January 5, 2010, the Internal Revenue Service ("IRS") issued Notice 2010-6 (the "Notice"), which provides methods that employers can use to voluntarily correct plan document failures under Section 409A of the Internal Revenue Code of 1986, as amended. The Notice also provides clarification of...

David P. Doyle, Kathy A. Lawler, Susan M. Szafranski | Day Pitney LLP

On December 19, 2005, the Department of Labor ("DOL") issued final regulations under the Uniform Services Employment and Reemployment Rights Act of 1994 ("USERRA"). These final regulations were issued 11 years after USERRA was enacted and one year after the proposed regulations were issued by the...