Elizabeth J. Masson
Liz focuses her practice on employee benefits law. She represents public and private employee benefit plan sponsors and fiduciaries in all aspects of compliance with the Internal Revenue Code, the Employee Retirement Income Security Act, the Affordable Care Act, COBRA, HIPAA, and various federal and state labor and employment laws.
She advises governmental and private employers on a variety of legal issues related to fiduciary duty rules; tax qualification requirements; plan documents, restatements and amendments; tax reporting; negotiating and contracting with third-party service providers; and participant communications.
Liz has extensive experience working with governmental and private employers, including public sector retirement systems and active employee and retiree health plan sponsors in all areas of plan design, tax qualification, and administration. She also has experience advising multiemployer plans and contributing employers, and other collectively bargained plan sponsors.
Before joining a law firm, Liz served as a law clerk for the National Labor Relations Board's Division of Judges, and as a legal extern with Region 20 of the National Labor Relations Board.
Areas of Focus
Admissions and Courts
Pro Bono Committee, Member
Women's Impact Network, Member
Western Pension and Benefits Council
International Foundation of Employee Benefit Plans
ABA Employee Benefits Committee, Labor and Employment Section
Bar Association of San Francisco, Labor and Employment Section
State Bar of California, Labor and Employment Section
UC Hastings College of the Law Alumni Association
"With Coronavirus Cancellations, Workers Worry About Use-it-or-Lose-it FSA Money," San Francisco Chronicle (April 2020)
"Everything You Need to Know About the New 401(k) No-Penalty Withdrawals in the CARES Act," Fortune (April 2020)