Roberts & Holland LLP

Norman J. Misher has concentrated on employee benefits and executive compensation for more than 30 years. He counsels clients on the ever-changing requirements for tax-qualified plans for closely held enterprises, as well as large publicly held companies with employees at multiple locations. He advises on plan amendments, restatements and terminations, and works extensively with clients to identify and correct plan defects under the self-correction programs established by the IRS. He also works with both buyers and sellers to evaluate the impact of corporate restructurings on employee benefits plans, and helps acquiring companies integrate employee benefit and executive compensation arrangements into their own employee benefits structure. He counsels corporate executives and plan administrators on the design of plans that supplement qualified and nonqualified plans, including stock option and other equity-based compensation arrangements.

He was the principal author of several significant ERISA regulations, including Limitations on Retirement Benefits of Qualified Plans, when he was at the Chief Counsel's Office of the IRS. He chairs a subcommittee of the Employee Benefits Committee of the ABA Tax Section, and is a member of the American College of Employee Benefits Counsel.

He received a B.A. from Queens College and his J.D. and LL.M (Taxation) from Georgetown University School of Law.