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Sarah Friedman is an associate in the firm’s Employee Benefits and Executive Compensation Practice Group. Ms. Friedman helps clients navigate the complex regulatory requirements of ERISA, the Internal Revenue Code, and other applicable federal and state or local laws. Her practice covers all aspects of tax-qualified retirement plans, health and welfare plans, and executive compensation.

  • Provided employee benefits advice in connection with corporate mergers and acquisitions.
  • Advised client on tax treatment of executive compensation due under employment agreement.
  • Assisted client in updating summary plan descriptions to ensure compliance with ERISA and fidelity to plan documents.
  • Counseled client on Section 105(h) implications of modifications to health plan eligibility.

Pro Bono

  • Prepared submissions on behalf of nonprofit organization under the Internal Revenue Service Voluntary Correction Program to remedy plan operational failures.

Previous Experience

  • Office of General Counsel, U.S. House of Representatives, Law Clerk (2016-2019)
  • National Association for College Admission Counseling, Public Policy Assistant/Manager (2014-2016)
  • Temple University, Admissions Counselor (2013-2014)
  • Catawba College, Admissions Counselor (2012-2013)