Introduction to the K&C Benefits Blog

June 06, 2011, 01:48 PM

Welcome to the Kaufman & Canoles Benefits Blog! The members of the Employee Benefits Practice Group plan to use this space to share items of interest to employer sponsors of benefit plans of all types, including retirement plans, health and welfare plans, and nonqualified deferred compensation arrangements. Topics to be covered include cutting edge issues and developments in the following areas: Qualified Plans (including 401(k) plans)

  • Document requirements, including reminders of required amendment deadlines.
  • Reporting and disclosure issues.
  • Voluntary correction programs offered by the IRS and Department of Labor.


  • Discussion of ESOP transactions, including situations where an ESOP might be of particular benefit.
  • Compliance and administration issues for new and mature ESOP companies.
  • Restrictions on executive compensation imposed under section 409(p) of the Internal Revenue Code for S Corporation ESOPs.

Health and Welfare Plans

  • Impact of health reform on employer plans, with particular emphasis on key provisions that impact employers.
  • COBRA and HIPAA tips and reminders.
  • HSAs, HRAs, FSAs, and the various other consumer driven health plan design options.

Executive Compensation

  • Plan design tips and recommendations.
  • Compliance issues under section 409A of the Internal Revenue Code.

Ongoing Developments

  • Review of important decisions in the case law governing issues such as 401(k) investment fees, fiduciary requirements, beneficiary disputes, and the like.
  • Summaries of key benefit-related statutes and regulations.
  • Review of important administrative guidance issued by the IRS, Department of Labor, or Treasury Department.