Kelly Kuglitsch assists employers, plan administrators, plan fiduciaries, plan service providers, consultants, advisors, and other attorneys with a wide variety of employee benefits, ERISA, executive compensation and payroll matters. As a member of the Employment Law Practice Group, she draws upon her technical knowledge to provide counsel on benefit plan design, administration, termination, and compliance in accordance with the complex requirements of IRS and Department of Labor rules. She has successfully negotiated dozens of benefit plan corrections under the IRS and DOL correction programs, and frequently assists clients facing IRS, DOL, or PBGC audits or assessments relating to retirement plans, health plans, payroll tax, excise taxes, and ACA Employer Shared Responsibility Payments (a.k.a. ACA penalties).

Kelly Assists Clients With

• COVID-19-related benefits compliance, including under the FFCRA, CARES Act, CAA 2021, ARPA, and related guidance
• Plan administration changes in light of the TCJA and SECURE Act
• All 401(k) plan and group health plan compliance matters, including COBRA
• Affordable Care Act (ACA) compliance, reporting, and penalty issues
• Establishing and administering executive compensation, deferred compensation, and incentive plans
• Tax issues relevant to retirement plans under Internal Revenue Code (IRC) Sections 83, 401(k), 403(b), 409A, 451, 457(b), 457(f), and 457A
• Providing benefits-specific support and transition guidance in business mergers and acquisitions
• IRC Section 105(h) nondiscrimination rules applicable to self-funded group health plans
• Impact of controlled group or affiliated service group status on benefit plan offerings
• Employer Plan Compliance Resolution (EPCRS) retirement plan corrections
• Delinquent Filer Voluntary Compliance (DFVC) submissions
• Voluntary Fiduciary Correction Program (VFCP) filings
• IRS prohibited transactions and exemption issues
• Supplemental executive retirement plans (SERPs)
• Workplace wellness program rules
• HIPAA Privacy and Security compliance
• Health Savings Accounts (HSAs)
• Health Reimbursement Arrangements (HRAs)
• Benefit reporting and disclosure rules
• Cafeteria Plan and Section 125 Plan issues