Jeffrey D. Mamorsky - Greenberg Traurig LLP

Jeffrey D. Mamorsky

Listed in Best Lawyers since 2005

Jeffrey D. Mamorsky concentrates his practice in the areas of compensation and employee benefits law. He serves as employee benefits counsel to large multinational corporations, financial institutions, insurance companies, closely held businesses, large not-for-profit organizations, governmental agencies, Big Four accounting firms, leading employee benefits consulting firms, large multiple employer plans and major multi-employer pension and welfare funds. Jeff's publications have been cited on numerous occasions by the U.S. Supreme Court and other federal and state courts. In addition, he lectures widely on the Employee Retirement Income Security Act (ERISA) and employee benefits and was one of the drafters of the ERISA law and subsequent governmental regulations thereunder.

New York UniversityBA 1967New York Law SchoolJ.D. 1972New York University School of LawLL.M 1975
ERISA Industry Committee ("ERIC") IRS Northeast Region Pension Liaison Group Republican National Lawyers Association American College of Employee Benefits Counsel

Case History

Other Court Admissions
  • U.S. Court of Appeals for the District of Columbia Circuit
  • U.S. Court of Appeals for the Second Circuit
  • U.S. District Court for the Eastern District of New York
  • U.S. District Court for the Southern District of New York
  • Supreme Court of the United States
  • U.S. Tax Court

Areas of Concentration
  • Virtually all aspects of employee benefits and compensation law
  • Creator of Fiduciary Audit® Protection Program to assist plan sponsors avoid Internal Revenue Service (IRS) and ERISA liability
  • Compliance with IRS' Employee Plans Compliance Resolution Program
  • Design and drafting of qualified and non-qualified employee benefits programs
  • Representation of plan fiduciaries in governmental and adversarial proceedings
  • Protection of plan fiduciaries from Employee Retirement Income Security Act (ERISA) and Internal Revenue Service (IRS) liability, including review and analysis of appropriate fiduciary and IRS liability insurance coverage
  • Employee benefit aspects of mergers and acquisitions
  • Welfare benefit plan documentation and compliance with all applicable laws
  • Evaluation of health care plan compliance with all applicable laws, including review of managed care and related service provider agreements
  • Employee benefit plan compliance with federal and state laws relating to employment discrimination
  • Analysis of retirement and health legislation and regulations
Significant Representations
  • Development of the Fiduciary Audit® Operational Review System Technology which enables corporate plan sponsors, hospitals and other not-for-profit corporations, large multiple employer plans, and boards of trustees of multi-employer plans to establish best practice self-audit internal control procedures designed to assure operational compliance with ERISA and IRS qualification requirements and internal control procedure audit requirements on a cost-effective basis.
  • Development of the Fiduciary Audit® Protection Program which provides the opportunity for plan sponsor employers and board of trustees (in the case of a multi-employer plan) to be eligible for enhanced insurance protection covering IRS monetary sanctions and the cost of IRS-mandated benefit corrections.
  • Preparation of comprehensive annual evaluations of employee benefit plan operational compliance with ERISA and related IRS requirements for plan sponsors as well as development of fiduciary compliance programs for financial institutions, insurance companies, plan administrators and trustees.
Part 2
  • Evaluation of Health Care Plan Compliance under ERISA and the Internal Revenue Code (IRC) through a Fiduciary Audit® Operational Review including review and/or negotiation of written health care plan documents under ERISA, insurance policies, third party administration agreements, analysis of ERISA fiduciary liabilities under such agreements, filing of required government forms for annual returns; qualification of voluntary employee beneficiary associations and cafeteria plans under the IRC and compliance with various rules under health care legislation and regulations (e.g., Consolidated Omnibus Budget Reconciliation Act (COBRA), Health Insurance Portability and Accountability Act (HIPAA) and Patient Protection and Affordable Care Act (PPACA).
  • Preparation of a cost-effective single plan document and summary plan description for all welfare benefit plans sponsored by an employer or trustees (in the case of a multiemployer plan) that incorporates whatever documentation the insurer or administrator provides, meets all compliance requirements under all applicable federal laws (ERISA, COBRA, IRC, Family and Medical Leave Act (FMLA), HIPAA, Uniformed Services Employment and Reemployment Rights Act (USERRA) and PPACA, etc.) and includes all required notices to employees and enrollment forms that are easily readable, user friendly and do not require annual review.
Part 3
  • ERISA counsel in landmark case involving the concept of "partial termination" under Section 411 (d)(3) of the Internal Revenue Code which requires full and immediate vesting in the event of a substantial reduction in plan participation (Walsh v. A&P). The case for the first time established that a partial termination could occur over several years as the result of a significant corporate event.
  • ERISA counsel in landmark case on the valuation of a participant's accrued benefit in a defined benefit pension plan. (District 65 v. Harper & Row). The case led to legislation requiring qualified plans to state and limit the interest rate used in valuing benefits.
  • ERISA counsel in important decision of Second Circuit Court of Appeals which held that New York State Superintendent of Insurance, who, acting as rehabilitator and liquidator of an insurance company under state court orders, terminated retirement benefits of former employees of an insurance company could not be considered a "fiduciary" within the meaning of ERISA (Levy v. Lewis).

Client Comments

"Jeff Mamorsky is a highly experienced ERISA attorney. He assists his clients in complying with law and regulation, in operating their retirement plans effectively and efficiently, and in satisfying their funding obligations. Jeff operates with the highest integrity. He works hard to understand his clients' needs and to address them in his work."

-Kenneth Geraghty
Managing Fiduciary
The Pension Plan for Insurance Organizations

Office Location

MetLife Building
200 Park Avenue
New York, NY 10166
United States

Practice Areas

Employee Benefits (ERISA) Law (ERISA)
Litigation - ERISA