Carrie Byrnes

Partner

Byrnes is a partner in Michael Best & Friedrich LLP’s Employee Benefits Group practicing exclusively in employee benefits and executive compensation law. She primarily represents employers—large and small, public and private, for-profit and tax-exempt—in developing, maintaining (and sometimes terminating) their benefits and compensation programs and policies.

Law and regulation

Benefits Think Preparing for Form 5500 deadlines

ERISA reporting must be filed by July 31 or an extension must be filed on the same date by employers to avoid penalties.

By Carrie Byrnes

July 26

Law and regulation

Benefits Think Preparing for Form 5500 deadlines

ERISA reporting must be filed by July 31 or an extension must be filed on the same date by employers to avoid penalties.

By Carrie Byrnes

July 20

HSAs

Benefits Think The details behind the newest HRA

Employers with fewer than 50 full-time employees may offer a new, special HRA arrangement, called a qualified small employer health reimbursement arrangement, explains attorneys from Michael Best & Friedrich LLP.

By Carrie Byrnes

December 29

Law and regulation

Benefits Think Retirement plan rollover rules relaxed

The “I-lost-it” excuse may actually work. This revenue procedure provides taxpayers with a new mechanism to facilitate a rollover, even if a technical failure to comply with the 60-day rule has occurred.

By Jorge M. Leon

September 1