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Mary K. Samsa provides counsel on executive compensation matters and tax-qualified retirement programs to a wide range of organizations, including Fortune 500 public companies, privately held companies, multinational organizations and nonprofit entities, including health systems and educational institutions. She works directly with boards of directors, compensation and retirement/investment committees, plan administrators and plan fiduciaries regarding their duties and responsibilities under federal law. With a prior background as a Certified Public Accountant, Mary brings a multi-faceted approach to advising employers with respect to their legal, financial and administrative challenges as pertains to the implementation and maintenance of their employee benefit programs. Read Mary Samsa's full bio.

An appellate court recently issued a favorable ruling for religious employers in a closely watched case relating to the ability of religious employers to provide tax-fee housing allowances to ministers. The court overturned a district court decision declaring unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a

A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the grounds that it violates the Establishment Clause of the U.S. Constitution.  Religious institutions offering such allowances should closely monitor further