May 23, 2019

Kelsey H. Mayo

Kelsey's practice is focused in the areas of Employee Benefits and Executive Compensation.  She has extensive experience working with governmental, non-profit, and for-profit employers on all aspects of qualified and non-qualified plans, welfare benefit plans, fringe benefit plans, and executive compensation plans.  She routinely represents clients before the Internal Revenue Service and Department of Labor in matters involving employee benefits.

Representative Experience

  • Assisting employers establish and maintain defined benefit and defined contribution retirement plans in compliance with ERISA and the Internal Revenue Code.

  • Designing and redesigning retirement plans to take advantage of new rules and strategies, including safe harbor 401(k) plans, automatic contribution arrangement features, and cash balance plan conversions.

  • Providing guidance to plan fiduciaries regarding meeting fiduciary duties and responsibilities under retirement plans.

  • Counseling companies considering a retirement plan termination regarding compliance, required filings, and taxation issues.

  • Aiding employers in the design, modification, and termination of executive employment agreements and executive compensation arrangements.

  • Negotiating and reviewing executive compensation arrangements, including compliance with Internal Revenue Code Section 409A.

  • Advising employers on administration of benefit plans in accordance with applicable rules and regulations.

  • Working with employers to identify and correct plan errors through the DOL and IRS compliance programs.

  • Advising employers on welfare and fringe benefit plans, including HIPAA, COBRA, domestic partner, and non-discrimination issues. 

Articles in the National Law Review database by Kelsey H. Mayo