Steven J. Friedman

Steven J. Friedman


Recognized since 2010

New York, New York

Practice Areas

Employee Benefits (ERISA) Law

Spinning circle Big letter B

Steven J. Friedman advises employers on a variety of aspects of employee benefits law, including:

  • The structuring and implementation of qualified and non-qualified retirement plans
  • Welfare and fringe benefits programs
  • Early retirement programs
  • Severance plans

    He also has extensive experience counseling employers on Employee Retirement Income Security Act and tax compliance issues related to employee benefits plans, dealing with the governmental agencies that regulate such plans and construing employee benefits laws, such as the Consolidated Omnibus Budget Reconciliation Act and the Family and Medical Leave Act. Additionally, Steven advises clients on the manner in which employee benefits plans may be terminated, modified or restructured and has proficiency in plan conversion issues.

    Steven has broad experience dealing with the legal, financial and administrative issues arising under executive compensation arrangements, including:

    • Deferred compensation
    • Supplemental executive retirement arrangements
    • Stock-related compensation
    • Stock appreciation rights
    • Phantom stock plans
    • Stock option plans

      He also analyzes issues related to section 409A of the Internal Revenue Code. His expertise extends to employee benefits issues in connection with corporate transactions. A regular commentator to governmental agencies on pending legislation, Steven has also appeared on television and has been quoted in many national legal and business publications on employee benefits topics.

      Prior to joining Littler Mendelson, Steven spent nearly 10 years as benefits counsel for a major multinational electronics and entertainment company. He also worked as an adjunct professor at Baruch College where he taught a tax course on employee benefits in 2008.


  • 900 Third Avenue
    New York, NY 10022


  • Boston University , J.D.
  • Emory University, BBA

Bar Admissions

  • New Jersey, New Jersey State Bar Association
  • New York, New York State Bar Association


  • American Bar Association - Member
  • New York State Bar Association - Member

Madison, Wisconsin

236 The Best Lawyers in America® awards

130 Best Lawyers: Ones to Watch in America awards

Best Law Firms Badge
Full Firm Profile

Recognized in The Best Lawyers in America® 2022 for work in:

  • Employee Benefits (ERISA) Law


  • Named, Super Lawyer - New York


Your browser is not fully compatible with our automatic printer friendly formatting.

Please use the print button to print this profile page.

Spinning circle Big letter B