Biography | Elizabeth Byrnes-Mandelbaum

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Elizabeth Byrnes-Mandelbaum

Associate

lbyrnesmandelbaum@pbwt.com

New York, NY 212.336.2298

Elizabeth Byrnes-Mandelbaum

Associate

lbyrnesmandelbaum@pbwt.com

New York, NY 212.336.2298

Elizabeth Byrnes-Mandelbaum is an Associate in the firm's Litigation Department. She serves on the Litigation Committee and the Civil Rights Committee of the New York City Bar Association.

New York University School of Law (J.D., 2024)
- Editor, Review of Law and Social Change
- Co-Chair, Public Interest Law Student Association
Duke University (B.A., cum laude, 2019)

New York City Bar Association's Litigation Committee and Civil Rights Committee

Firm Highlights

IRS Proposes Standardized Rollover Forms and Process to Facilitate Plan-to-Plan Transfers

The Internal Revenue Service (“IRS”) recently released Notice 2026-49 (the “Notice”), proposing sample forms and a standardized five-step process for rollovers to eligible retirement plans under Section 324 of the SECURE 2.0 Act. The proposed process is intended to simplify, standardize, facilitate, and expedite rollovers by shifting toward standardized, electronic, plan-to-plan processing. Use of the sample forms and procedures is currently optional, and the Notice does not provide safe harbors for plans that adopt them. Background The rollover process has long lacked uniformity, and has been burdened with inefficiencies and delays relating to the use of paper checks. The Government Accountability Office (“GAO”) reached similar conclusions in its 2013 and 2024 reports.[1] The Notice cites these concerns and explains that Section 324...

Clint Morrison to Speak at Association of Corporate Counsel NYC Strategic Counsel Summit

On Tuesday, September 22, Partner Clint Morrison will speak on a panel at the Association of Corporate Counsel NYC's 2026 Strategic Counsel Summit titled "Privilege and Ethical Implications of the In-House Use of GenAI Tools." Mr. Morrison will join Norman Greenberg (Deputy Chief Legal Office Managing Director and General Counsel for Credit and Real Estate, Sculptor Capital) and Sarah Kalin (Deputy General Counsel, Arevon) for a CLE program exploring legal trends relating to the intersection of attorney-client privilege and materials created by in-house lawyers and their non-lawyer colleagues through generative AI tools. To learn more, please click here.

AI Companies Find Value in Bankrupt Companies

Spirit Airlines filed for bankruptcy in November 2024 and, after emerging from bankruptcy, filed again in August 2025. During the second case, the company tried to find a way to keep the airline in business but to no avail. In May 2026, Spirit Airlines pivoted towards a wind-down and ceased operations. This summer, as a part of its wind-down, Spirit Airlines began marketing its remaining assets. It had plenty of traditional assets to sell. For example, the debtors’ bid procedures motion filed in May 2026 listed the following assets: takeoff and landing slots at LaGuardia Airport; aircraft hangar(s); corporate headquarters; training center; multi-family residential buildings; ground service equipment; spare engines; flight simulators; aircraft maintenance equipment; and assets related to the...

How Cos. Can Fight Consumers' Tariff Refund Class Actions

On Feb. 20, the U.S. Supreme Court held in Learning Resources Inc. v. Trump that the International Emergency Economic Powers Act, or IEEPA, does not authorize the president to impose tariffs. The decision immediately invalidated an estimated $165 billion or more in customs duties collected on imports over the preceding year. In its wake, a wave of consumer class actions has emerged against retailers, brands, manufacturers and logistics companies, alleging that those businesses unjustly profited by passing unlawful tariff costs to consumers, while simultaneously pursuing, or being eligible for, government refunds of those same tariffs. In June, the federal government appealed the U.S. Court of International Trade's March 4 order requiring refunds on all duties paid under the IEEPA. Some companies have announced that they will pass refunds along to...

New York State Overhauls Employee Access to Workplace Records

Employers in New York State will soon face extensive mandates that grant New York employees unprecedented access to their personnel records. By November 8, 2026, employers must provide employees with copies of their personnel records within five days of request, notify employees when certain negative information is added to their files, and comply with new recordkeeping obligations. In a major expansion of employee rights, employers must also allow employees to dispute information contained in their file. Background On September 9, 2026, Governor Hochul signed New York Senate Bill S3460 into law, effective November 8, 2026. The law is codified at New York Labor Law § 210-b. Prior to this legislation, an employee’s personnel file was generally considered the property of the employer,...

You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel

On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...

SEC Enforcement Launches New Financial Reporting and Accounting Unit

On August 5, 2026, the Securities and Exchange Commission announced its most recent step in its shift of enforcement priorities with the establishment of a new Financial Reporting and Accounting Unit.[1] According to the SEC’s press release, the Unit will operate within the Enforcement Division as a central resource for all SEC divisions pursuing financial reporting fraud as well as broader efforts.[2] This move is the latest in Chair Atkin’s efforts to “retur[n] the agency to its core mission of protecting investors; facilitating capital formation; and maintaining fair, orderly, and efficient markets.”[3] Commenting on the new unit’s launch, David Woodcock, Director of the Agency’s Enforcement Division, stated: Since my return to the Division, I have been assessing every aspect of our staffing to...

Firm Secures Complete Patent Litigation Victory on Behalf of J&J

On August 31, 2026, Patterson Belknap secured a victory on behalf of Janssen Pharmaceuticals, Inc. (a subsidiary of Johnson & Johnson) in a Hatch-Waxman patent infringement litigation relating to Spravato®, its blockbuster esketamine nasal spray approved for the treatment of treatment-resistant depression and major depressive disorder with suicidal ideation. This litigation was initiated after an ANDA filing by Sandoz, Inc. (“Sandoz”) in 2023, seeking FDA approval for its generic version of Spravato. Janssen asserted that Sandoz’s proposed generic product would infringe certain claims of U.S. Patent Nos. 11,446,260, 10,869,844; 11,173,134; and 11,311,500. Sandoz counterclaimed for declaratory judgment that each of the asserted patent claims was invalid under 35 U.S.C. §103 and/or § 112. On August 31, 2026, the U.S. District...

Jason Vitullo to Speak at SCG Legal's 2026 Annual Meeting

On Friday, September 18, Partner Jason Vitullo will speak at SCG Legal's 2026 Annual Meeting, a conference designed to provide timely insights on the latest factors impacting the legal profession to help firms strengthen client relations and capitalize on new opportunities. Mr. Vitullo will speak on a breakout session titled "Litigation in Focus: Navigating Complex Disputes." With Guillermo Bayas Fernández (Partner, AGM Abogados), Enbar Toledano (Partner, Wiley), Charles Van Horn (Shareholder, Berman Fink Van Horn), and Deborah Pollack-Milgate (Partner, Barnes & Thornburg), Mr. Vitullo will discuss the latest trends and best practices in litigation, including managing complex disputes, leveraging technology, and navigating regulatory and cross-border challenges. To learn more, please click here.

Barbara Mullin Named Among Benchmark Litigation’s 2026 Top 250 Women in Litigation

Partner Barbara Mullin has been named one of Benchmark Litigation’s 2026 Top 250 Women in Litigation. The ranking uses an extensive research process, including “months of investigation into individual litigators’ professional activities as well as client feedback surveys and one-on-one interviews” to identify women who are “top players” in their field. To learn more, please click here.

IRS Proposes Standardized Rollover Forms and Process to Facilitate Plan-to-Plan Transfers

The Internal Revenue Service (“IRS”) recently released Notice 2026-49 (the “Notice”), proposing sample forms and a standardized five-step process for rollovers to eligible retirement plans under Section 324 of the SECURE 2.0 Act. The proposed process is intended to simplify, standardize, facilitate, and expedite rollovers by shifting toward standardized, electronic, plan-to-plan processing. Use of the sample forms and procedures is currently optional, and the Notice does not provide safe harbors for plans that adopt them. Background The rollover process has long lacked uniformity, and has been burdened with inefficiencies and delays relating to the use of paper checks. The Government Accountability Office (“GAO”) reached similar conclusions in its 2013 and 2024 reports.[1] The Notice cites these concerns and explains that Section 324...

Clint Morrison to Speak at Association of Corporate Counsel NYC Strategic Counsel Summit

On Tuesday, September 22, Partner Clint Morrison will speak on a panel at the Association of Corporate Counsel NYC's 2026 Strategic Counsel Summit titled "Privilege and Ethical Implications of the In-House Use of GenAI Tools." Mr. Morrison will join Norman Greenberg (Deputy Chief Legal Office Managing Director and General Counsel for Credit and Real Estate, Sculptor Capital) and Sarah Kalin (Deputy General Counsel, Arevon) for a CLE program exploring legal trends relating to the intersection of attorney-client privilege and materials created by in-house lawyers and their non-lawyer colleagues through generative AI tools. To learn more, please click here.

AI Companies Find Value in Bankrupt Companies

Spirit Airlines filed for bankruptcy in November 2024 and, after emerging from bankruptcy, filed again in August 2025. During the second case, the company tried to find a way to keep the airline in business but to no avail. In May 2026, Spirit Airlines pivoted towards a wind-down and ceased operations. This summer, as a part of its wind-down, Spirit Airlines began marketing its remaining assets. It had plenty of traditional assets to sell. For example, the debtors’ bid procedures motion filed in May 2026 listed the following assets: takeoff and landing slots at LaGuardia Airport; aircraft hangar(s); corporate headquarters; training center; multi-family residential buildings; ground service equipment; spare engines; flight simulators; aircraft maintenance equipment; and assets related to the...

How Cos. Can Fight Consumers' Tariff Refund Class Actions

On Feb. 20, the U.S. Supreme Court held in Learning Resources Inc. v. Trump that the International Emergency Economic Powers Act, or IEEPA, does not authorize the president to impose tariffs. The decision immediately invalidated an estimated $165 billion or more in customs duties collected on imports over the preceding year. In its wake, a wave of consumer class actions has emerged against retailers, brands, manufacturers and logistics companies, alleging that those businesses unjustly profited by passing unlawful tariff costs to consumers, while simultaneously pursuing, or being eligible for, government refunds of those same tariffs. In June, the federal government appealed the U.S. Court of International Trade's March 4 order requiring refunds on all duties paid under the IEEPA. Some companies have announced that they will pass refunds along to...

New York State Overhauls Employee Access to Workplace Records

Employers in New York State will soon face extensive mandates that grant New York employees unprecedented access to their personnel records. By November 8, 2026, employers must provide employees with copies of their personnel records within five days of request, notify employees when certain negative information is added to their files, and comply with new recordkeeping obligations. In a major expansion of employee rights, employers must also allow employees to dispute information contained in their file. Background On September 9, 2026, Governor Hochul signed New York Senate Bill S3460 into law, effective November 8, 2026. The law is codified at New York Labor Law § 210-b. Prior to this legislation, an employee’s personnel file was generally considered the property of the employer,...

You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel

On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...