Attorney Kelly Kuglitsch presented “Section 409A Issue Spotting” for the S-Corporation Subcommittee of the Taxation Section at the ABA 2017 Joint Fall CLE Meeting last week in Austin, Texas. Kelly highlighted some ways in which the current employment-related practices of S corporations may inadvertently result in violations of Code Section 409A, and described how to recognize and avoid common compliance errors.
Kelly is a member of the firm’s employment law practice group with a focus on benefits and compensation. She provides employers, plan administrators, retirement and health plan fiduciaries, and related service providers with expert analysis and strategies for dealing with the ever-changing and complex standards of ERISA, the Internal Revenue Code, HIPAA, COBRA, the Affordable Care Act (ACA), and related laws. Kelly also assists employers with benefit plan design and compliance issues. With respect to tax-qualified retirement plans, executive compensation, and health and welfare plans, Kelly’s goal is to help employers meet their human resources, compensation, and benefits objectives while minimizing exposure to penalties, excise taxes, and litigation arising from actual or alleged noncompliance.
If you would like more information on any of these topics you can contact Kelly at 414-276-5000 or Kelly.Kuglitsch@wilaw.com.