Richard I. Cohen

Partner

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Richard Cohen's practice encompasses pensions and employee benefits, including tax-qualified retirement plans, 403(b) plans, nonqualified deferred compensation plans, SERPs, cafeteria plans, ERISA and COBRA compliance. Richard has served clients and the firm in a variety of roles, including pension counsel to the corporate benefits department of a major insurance company, pension counsel to the retirement plans services unit of a major banking institution, pension counsel to the retirement plan unit of a major mutual fund company, and co-trustee of the firm's own 401(k) and profit sharing plans.

Richard speaks on pension and employee benefit issues to business associations, such as the WEB Network of Benefits Professionals, client groups, and the Connecticut Bar Association.

Distinctions

Professional Affiliations

  • Connecticut Bar Association: Executive Committee, Taxation Section; Chair, Employee Benefits and Executive Compensation Subcommittee (2008 - Present)
  • Hartford County Bar Association
  • Northeast Pension Liaison Group for the Internal Revenue Service

Community Involvement

  • Anti-Defamation League: Member, Hartford County Board
  • Business for Downtown Hartford: Member, Board of Directors (2003-2011)
  • MetroHartford Alliance: Government Relations Committee
  • Fred D. Wish School Volunteer Tutor Program

Chartered Bank's Pension Plan, 401(k) Plan, Section 125 Plan, and SERP Counsel

Serve as pension and employee benefits counsel to a Connecticut-chartered mutual bank regarding its pension plan, 401(k) Plan, Section 125 Plan, SERP and other non-qualified deferred compensation plans. Recently redrafted Bank’s short-term and long–term incentive compensation plans, including compliance with Internal Revenue Code Section 409A.

Merging of Pension Plan into 401(K) and Converting onto Fidelity Platform

Representation of client that is a Connecticut-based member-owned risk retention group providing property and casualty insurance for public housing authorities located throughout United States. Pension counsel for many years; in 2004, merged old money purchase pension plan into 401(k) plan and assisted in converting 401(k) plan onto Fidelity Investments 401(k) platform; recently drafted deferred compensation agreements, (SERP and split-dollar life insurance) covering President and CEO.

Publications

August 11, 2011  New IRS Compliance Check Project to Target Higher Education Organizations and their 403(b) Plans
March 16, 2011  The Department of Justice Will No Longer Defend the Defense of Marriage Act ("DOMA")
April 26, 2010  Health Care Reform: What Employers Need to Know Now
February 26, 2010  Employers Must Provide Notice of Health Care Premium Assistance Under CHIPRA
January 7, 2010  New Law Extends and Expands COBRA Premium Assistance Program
October 16, 2009  Reminder to Execute 403(b) Plan Documents Before IRS Deadline of December 31, 2009
October 7, 2009  IRS Issues Guidance Relating To Waiver of 2009 Required Minimum Distributions
September 10, 2009  IRS Revises “Special Tax Notice” for Participants Receiving Eligible Rollover Distributions
February 27, 2009  COBRA Premium Assistance Program Requires Immediate Action By Employers
January 29, 2009  Waiver of Required Minimum Distributions for 2009
December 19, 2008  IRS Extends Deadline for 403(b) Written Plan Document
December 18, 2008  Health, Welfare and Fringe Benefits Limits 2007 - 2009
December 17, 2008  Retirement Plan Limitations 2007 - 2009
October 14, 2008  Executive Voluntary Departure Checklist
August 7, 2008  Second Circuit Holds That Cash Balance Plans Are Not Age Discriminatory
July 18, 2008  IRS Rethinks its Deferred Compensation Rules
February 28, 2003  DOL Regulations on Advance Notice of Blackout Periods Keep Plan Participants Out of the Dark
November 12, 2001  Eligible Employees and Other Workers Who Can Should Jump at Saver's Tax Credit

This distinction is only awarded to one attorney per practice area in each geographical metro area.

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Practice Areas

Education

  • Cornell Law School, J.D., 1984
  • Wesleyan University, B.A., 1981

Bar Admissions

  • Connecticut

Court Admissions

  • U.S. District Court, District of CT
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