Kathleen concentrates her practice in the area of employee benefits law. Her practice includes qualified retirement plans, nonqualified deferred compensation plans, 409A compliance, equity and synthetic equity plans, plan investigations, audits, and correction programs. Kathleen counsels clients on Employee Retirement Income Security Act (ERISA) compliance, tax-qualification, and fiduciary and investment issues. Kathleen has significant experience counseling business owners, their advisors, and fiduciaries in all matters related to employee stock ownership plans (ESOPs) from the transaction planning phase through closing as well as ongoing ESOP compliance issues and terminations. Kathleen also has significant experience representing clients in connection with IRS audits and voluntary correction programs and DOL investigations into ESOP transactions.
In addition to her employee benefit practice, Kathleen counsels clients in connection with general corporate matters and multijurisdictional state and local tax matters.
- Advised on the formation, merger and termination of retirement plans.
- Prepared plan documents and determination letter filings.
- Coordinated benefit plan arrangements among multiple controlled group members to ensure nondiscriminatory availability of benefits, rights and features.
- Advised on church plan matters.
- Advised on PBGC compliance and termination matters.
- Corrected plan errors under the IRS’ voluntary correction program (VCP) and self-correction program (SCP).
- Represented companies and plan fiduciaries in DOL investigations of ESOP transactions.
- Represented companies and plan fiduciaries in ESOP transactions.
- Prepared nonqualified deferred compensation plans for select groups of management and highly compensated employees and evaluated plans for compliance with Internal Revenue Code Section 409A.
- Advised on multijurisdictional sales tax nexus, recordkeeping, and compliance matters.
- Corrected sales tax matters under state level voluntary correction programs.
- University at Buffalo School of Law, J.D., cum laude, 2008
- State University of New York at Buffalo, B.A., 2000
- New York, 2009
- New York State Bar Association
- Onondaga County Bar Association
- Central New York Women's Bar Association
- National Center of Employee Ownership (NCEO)
- Onondaga County Volunteer Lawyers Project, Westcott Community Center Neighborhood Project
- Board of Directors, YWCA of Syracuse and Onondaga County
- Louis A. DelCotto Award for Taxation
- Hiscock & Barclay, LLP, Associate
- Bond, Schoeneck & King, Associate