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Elizabeth Masson

Elizabeth J. Masson

(415) 995-5106


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


J.D. UC Law San Francisco (Formerly UC Hastings) ( 2005 )
B.A. University of Colorado, Boulder ( 1986 )

Admissions and Courts

U.S. Court of Appeals for the Ninth Circuit
U.S. District Court for the Northern District of California
U.S. District Court for the Eastern District of California


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)