… Misher is associated with the New York office of Roberts & Holland. … Norman J. Misher is
associated with the New York office of the law firm of Roberts & Holland. He received a JD and …

… Misher's practice is concentrated in the areas of employee benefits and executive … The
authors gratefully acknowledge the assistance of Gary J. Chase, an associate of Roberts & …

… * Norman J. Misher is a partner in the law firm of Roberts & Holland, New York City and
Washington, DC Mr. Misher gratefully acknowledges the assistance of Bernard Weinreb, an …

Section 409A of the Internal Revenue Code of 1986 requires that nonqualified deferred
compensation plans meet specific requirements relating to the timing of deferral elections, the …

… NORMAN J. MISHER is a partner in the law firm of Roberts & Holland LLP, New York City
and Washington, DC Mr. Misher chairs a .subcommittee of the Employee Benefits Committee …

On June 7, 2001, President Bush signed into law the Economic Growth and Tax Relief
Reconciliation Act of 2001 (the Act). Although the Act is perhaps best known for the lowering of tax …

In a significant decision by the PBGC, the government agency responsible for insuring certain
underfunded pension plans, the PBGC determined that, under the Employee Retirement …

The Tax Equity and Fiscal Responsibility Act of 1982 (" TEFRA") made numerous changes
in the requirements applicable to tax-qualified retirement plans. The reduction in the dollar …

… ERREICH, ALLEN J.: New Tax Law Significantly Improves Benefits of 401(k) and Other
Qualified Plans … Misher, Cheryl F. Fisher, and Ann CochranBecchina) … MISHER …

… World of Deferred Compensation (with Norman J. Misher) … Misher, Norman J. : New
Section 409A: A Revolution in the World of Deferred Compensation (with David E. Kahen) …