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Steven D. Spencer
Partner - Philadelphia
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Fast Facts
More than 70 lawyers and other benefits professionals
More than 100 interdisciplinary practice attorneys from our investment management, securities, business and finance, and labor and employment practices
13 attorneys listed in Chambers USA: America's Leading Business Lawyers (2012)
8 fellows of the American College of Employee Benefits Counsel
Areas of Experience
- Benefit Plan Corrections Programs
- Defined Benefit/Cash Balance Plans
- Defined Contribution Plans/401(k) Plans
- ERISA Litigation
- ESOP Compliance/Transaction Matters
- Executive & Equity Compensation
- Fiduciary & DOL Matters
- Global Benefits Practice
- Health & Welfare Plans
- HIPAA: Employee Benefits
- Multiemployer Plans
- Payroll Tax & Fringe Benefits
- Plan Audit
- Tax-Exempt & Governmental Employers
- Transactional Matters
Related Practices
LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment Practice
New requirements under the Patient Protection and Affordable Care Act are set to intensify state and federal governments' crackdown on worker misclassification.
LawFlash/Client Alert | ESOP and Employee Benefits LawFlash
David Ackerman, John Kober
Ruling rejects DOL challenge of an agreement by a 100% ESOP-owned company to advance defense costs and indemnify a trustee.
Presentation | Webinar
Brian Dougherty, Althea Day
On April 16, 2013, Morgan Lewis presented the second installment of the 2013 Plan Sponsor Basics webinar series, which focuses on the day-to-day issues that many plan sponsors face in the design and operation of their retirement... more
LawFlash/Client Alert | Employee Benefits LawFlash
Lisa Barton, Brian Dougherty, R. Tracht
New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability.
LawFlash/Client Alert | Employee Benefits LawFlash
David Fuller, Mary Hevener, Patrick Rehfield, Andy Anderson
High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15.
LawFlash/Client Alert | Employee Benefits LawFlash
Robert Abramowitz, Amy Kelly, R. Tracht
IRS amends EPCRS, significantly affecting 403(b) plans, and issues guidance to assist 403(b) plan sponsors in identifying and correcting defects.
Outside Publication | Article
Carly Grey
This article was originally published in Volume 118, Number 03, March 2013 of the Journal of Taxation (Thomson Reuters/WG&L) By and large, plan sponsors and administrators will welcome the changes made by the Service t... more
LawFlash/Client Alert | Employee Benefits LawFlash
Eric Sarabia, Daniel Hogans, Mary Hevener
Court of Federal Claims agrees with the IRS position that section 409A applies to discounted stock options; holding is important for compensatory stock option grants.
Presentation | Webinar
Andy Anderson
On March 21, 2013 Morgan Lewis presented the last installment of a three-part webinar series entitled "The Road to 2014: ACA Considerations" which discussed Affordable Care Act (ACA) considerations for employers, group health pl... more
Presentation | Webinar
Craig Bitman, R. Tracht, David Fuller, Andy Anderson
On March 20, 2013, Morgan Lewis's Employee Benefits and Executive Compensation Practice presented its fourth installment of our "Hot Topics in Employee Benefits — What We're Seeing" webinar series, which featured updates o... more
Outside Publication | Article
W. Reece Hirsch, Lauren Licastro
Reprinted with permission from the March 19, 2013 edition of The Legal Intelligencer© 2013 ALM media Properties, LLC. All rights reserved. Further duplication without permission is prohibited. For information, contact 877... more
Presentation | Webinar
Carly Grey, R. Tracht
On March 19, 2013, Morgan Lewis presented the first installment of the 2013 Plan Sponsor Basics webinar series, which focuses on the day-to-day issues that many plan sponsors face in the design and operation of their retirement ... more
Presentation | Webinar
Andy Anderson
On March 12, 2013 Morgan Lewis presented the second installment of a three-part webinar series entitled "The Road to 2014: ACA Considerations" discussing Affordable Care Act (ACA) considerations for employers, group health plans... more
Presentation | Webinar
Saghi Fattahian, Andy Anderson
On February 28, 2013 Morgan Lewis presented the first installment of a three-part webinar series entitled "The Road to 2014: ACA Considerations" discussing Affordable Care Act (ACA) considerations for employers, group health ... more
Presentation | Webinar
Zaitun Poonja, Colm Connolly, Timothy Katsiff, Patrick Rehfield, Erin Randolph-Williams
Morgan Lewis attorneys presented this interactive webinar focusing on what should and should not be included in your 2013 CD&A. Panelists included lawyers with experience in executive compensation, securities, and litigat... more
LawFlash/Client Alert | Labor and Employment LawFlash
Timothy Lynch, Sean Lynch, Christopher Parlo, Anne Estevez, Michael Puma, Thomas Linthorst
The survey will involve more than 10,000 workers and carry important implications for employers, including the potential implementation of "right to know" regulations.
LawFlash/Client Alert | Employee Benefits and Investment Management LawFlash
Michael Richman, Daniel Kleinman
New guidance defers to the Dodd-Frank/CFTC framework for regulating the swaps clearing process.
Presentation | Webinar
Saghi Fattahian, Lauren Licastro, Georgina O'Hara
On February 8, 2013, Morgan Lewis presented a one-hour webinar reviewing the recently released final regulations under the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Ec... more
LawFlash/Client Alert | Employee Benefits LawFlash
Carly Grey, Lisa Barton, R. Tracht, Brian Dougherty, Gregory Needles
New provisions for correcting operational and plan document errors take effect on April 1.
LawFlash/Client Alert | Employee Benefits LawFlash
Lisa Barton, Brian Dougherty, George Tsai, R. Tracht
American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution.
LawFlash/Client Alert | Employee Benefits LawFlash
Saghi Fattahian, Lauren Licastro, Georgina O'Hara
Modifications to the rules require action by group health plan sponsors and their vendors, including revisions to policies and procedures and new privacy notices.
LawFlash/Client Alert | Healthcare Policy and Reform Alert
Andy Anderson
As 2012 closes, group health plan sponsors turn their attention to completing 2012 tasks, implementing upcoming 2013 changes, and preparing for the full impact of ACA in 2014.
Outside Publication | Article
Brian Hector
LawFlash/Client Alert | Employee Benefits LawFlash
Eric Sarabia, Lisa Barton, R. Tracht, Brian Dougherty
No action will be taken against creditworthy companies or small pension plans; no financial guarantees will be required for approximately 92% of applicable employer-plan sponsors.
LawFlash/Client Alert | Disaster Response Alert
Celia Roady, Matthew Elkin, Mary Hevener, Alexander Reid
Employers wishing to provide disaster relief assistance have several tax-relief provisions available to them.


