Overview

KMK’s Employee Benefits & Executive Compensation Group provides practical, creative solutions to our clients across a broad spectrum of employment-related matters. Our firm’s culture focuses on providing counsel based on solid business judgment, multidimensional legal reasoning, and responsive customer service to all our clients.

Our diverse group of clients includes large publicly traded companies, smaller privately-held businesses, and non-profit organizations. In each situation, the set of circumstances is distinctive, often requiring legal advice in real time that is grounded in business knowledge—a perfect fit for our entrepreneurial-focused firm. We take the time to listen, so we can provide useful approaches that will meet the specific needs and requirements of our clients.

KMK’s Employee Benefits attorneys have the bench strength and depth of experience needed to effectively counsel clients with diverse benefits practices covering all benefits areas, including:

  • Retirement plans
  • Medical plans
  • Welfare plans
  • Health care reform (ACA)
  • Executive compensation
  • HIPAA privacy matters

We work with our clients, and others, across departments and at various levels within their companies, including in-house counsel, human resource specialists, benefits department personnel, and financial officers. With our mix of lawyers and benefit consultants, we are able to staff any project appropriately and cost effectively—from the most sophisticated or complicated projects to the more daily routine matters. Examples include:

  • Assisting with compliance issues
  • Advising on fiduciary requirements
  • Drafting and reviewing plan documents
  • Generating employee communication (SPD, SBC, SAR and notices)
  • Negotiating service agreements
  • Completing QDRO reviews, approval or rejection
  • Managing day-to-day legal matters
  • Planning for benefit changes or significant corporate events that impact benefits
  • Performing due diligence for corporate transactions
  • Analysis, planning and negotiating employee-benefit matters in connection with corporate transactions
  • Handling post-transaction benefit transition and integration issues

Representative Clients

American Financial Group, Inc.

AtriCure, Inc.

Belcan, LLC

Bon Secours Mercy Health

Castellini Group of Companies

Chiquita Brands International, Inc.

The Christ Hospital

Cincinnati Financial Corporation

Cintas Corporation

Duracell

Enesco Properties, LLC

EssilorLuxottica USA Inc.

LSI Industries Inc.

Meridian Bioscience, Inc.

Oakley Inc.

Potbelly Sandwich Shop

Things Remembered, Inc.

TS Tech Americas, Inc.

Valero Energy Corporation

Team

News & Resources

Events

Publications

  • 2025 Rings In New SECURE 2.0 Requirements | 2025 Retirement Plan Cost-of-Living Adjustments
  • In a Quest to Beat 401(k) Class Action, Court Values Process Over Results | Convoluted SPD Language Paves the Way for Pension Plan Plaintiffs | Can Loper Bright Douse the Flames of Smoker Surcharge Litigation?
  • DOL Extends Existing Cybersecurity Guidance to Health & Welfare Plans | New HIPAA Privacy Rule Requires Action Before Year End
  • Matchmaker Guidance: IRS Notice on Student Loan Matching Programs | Going Up! HHS Announces SBC, HIPAA, and MSP Penalty Increases | One is the Loneliest Number (When It Comes to 5330 E-Filing Providers)
  • Supreme Court Upends Chevron Defense | Ask and Ye Shall Receive (Plan Documents) | FTC Sounds the Alarm Over PBM Practices
  • Status Quo on Pension De-Risking Guidance With Calls for Further Review | Emergency and Domestic Abuse Victim Distribution Q&As
  • Prudence (not Preference) Prevails in 401(k) Plan Fee Case | 2025 HSA, HDHP, and Excepted Benefit HRA Limits | Court Not Wild About Wilderness Therapy Coverage
  • ERISA Preemption Protects Ex's 401(k) | DOL Online Search Tool Gets Off the Ground
  • District Court Has Beef with Benefit Denial | Where's Waldo? Tracking Down Missing Participants | Cyberattack Blame Game
  • Drug Pricing Class Action a Headache for Plan Fiduciaries | IRS Attempts to Shed Light on Rainy Day Funds
  • SECURE 2.0 Implementation Guidance Wrap-Up
  • Year End Fiduciary Checkup | HHS Reels in Phishing Attack Settlement
  • Indigestion from Turkey and Stuffing or the IRS’ Proposed LTPT Regulations? | IRS Increases COLA Adjustments for 2024 | Slam Dunk for Prosecutors in NBA Health Care Fraud Win
  • Claims Procedure Takes Center Stage at the 6th Circuit | Arbitration Provision Enforcement Remains Murky
  • When Smoke Gets in Your Eyes, You’re Entitled to a Reasonable Alternative | Gag Clause Annual Attestation Deadline Approaches | Lower Affordability Percentage Increases Employer Costs
  • Part II: MHP Report to Congress - Do Not Pass Go, Do Not Collect $200!
  • Part I: New Proposed Rules Addressing Mental Health Parity Compliance
  • IRS Guidance on SECURE 2.0 EPCRS Expansion | SECURE 2.0 Technical Corrections | Closing Time for COVID-19 HDHP Relief
  • Seventh Circuit Upholds Unambiguous Eligibility Standard | IDR Process is Up and Running | DOL to Prudential: You Can’t Have Your Cake and Eat it, too!
  • Form 5500 Changes on the Horizon | Plan Termination Procedures at the Forefront
  • Biden Vetoes Resolution to Block ESG Rule | New Deadlines for Use of Forfeitures | IRS Announces ACA Penalty Increases for 2024
  • Final Rules on Electronic Filing Requirements | Pre-Deductible Telehealth Coverage Extended | The End (of the Public Health and National Emergency) Is Near
  • What Employers Need to Know about SECURE 2.0
  • The Best Things Come to Those Who Wait (and Wait) | 'Tis the Season of Giving: EBSA Restores over $1.4B to Plans, Participants, and Beneficiaries
  • New DOL Rule Addresses Fiduciary Duties of ESG Investments and Proxy Voting | DOL Proposes Self-Correction for Late Participant Contributions
  • Insufficient COBRA Notice Haunts Employer | 2023 Benefit Plan Limits | Plan Provisions in Effect at Time of Benefit Denial Control
  • IRS Extends CARES Act and Relief Act Deadlines | Company Stock Over -Valuation Puts Plan Sponsor and Trustee Under Water | Flagrant Foul by NBA Player Guilty of Defrauding Health Plan
  • IRS Delays SECURE/CARES Act Plan Amendment Deadlines
  • What the Hack? Malware Leads to Stiff HIPAA Penalties | Court OKs Actively Managed Investment Options | You Can’t Get Blood from a Turnip – Unless the Plan Documents So Provide
  • Machine Readable File Posting Update | IRS Plan Examination Pilot Program - Will It Take Flight? | Summer is for Fun, Sun, and PCORI Fees | Compliance Alert - Cycle 3 Restatement Deadline *July 31*
  • 2023 Limits for HSAs and Excepted Benefit HRAs | COVID-19 Testing Denial Serves as Basis for ERISA Litigation | Extension of Physical Presence Relief for Spousal Consent | COMPLIANCE ALERT - Cycle 3 Restatement Deadline
  • Special HSA Rule for Telehealth Services | Reconsidering PTCs and Affordability | COMPLIANCE ALERT: Cycle 3 Restatement Deadline
  • Crypto-Curious vs. Crypto-Cautious | IRS Muddies the RMD Waters | COVID-19 National Emergency Extended | COMPLIANCE ALERT: Cycle 3 Restatement Deadline
  • Mental Health Parity Compliance Heightens Employer Anxiety | Supreme Court Remand Demands Context-Specific Inquiry in Retirement Plan Fee Cases | New Variants in COVID-19 Coverage Guidance | COMPLIANCE ALERT - Cycle 3 Restatement Deadline
  • Coverage of At-Home COVID-19 Tests | New Guidance on Group Health Plan Provider Compensation Disclosure Rules | Revised Auditing Standards for ERISA Plans
  • Outbreak Period Relieves Employers | Adopt Cafeteria Plan Changes Before Year End | EBSA Digs Deep (Into Plan Pockets)
  • DOL Is Not Just Blowing Smoke: Tobacco Surcharge Suit Moves Forward | Cost of Living Adjustments to IRS and HHS Limits
  • New FAQs Offer COVID-19 Vaccine Clarification | Biden ESG Proposal Hits Back at Trump-Era Regulations | New COBRA Outbreak Period Guidance
  • IRS Says Relax | The (Bumpy) Path Out of the Pandemic
  • New Guidance For DC Plan Lifetime Income Illustrations | ARPA COBRA Subsidy Expiration and Notice Deadline | Enforcement Delays for Health Plan Transparency
  • Oops! They Did It Again: IRS Releases Updated EPCRS
  • Summer Weekend Extends PCORI Deadline | Better Late Than Never: New EEOC COVID-19 Guidance
  • IRS Clarifies COBRA Premium Subsidy Rules | You're Safe from Partial Plan Termination | Federal Tax Treatment of DCAP Relief | A Sign of the Times: IRS Releases Adjusted HSA, HDHP and Excepted Benefit HRA Rates
  • DOL Releases Retirement Plan Cybersecurity Best Practices | (Employer Stock) Should You Drop It Like It's Hot? | DOL Clarifies Mental Health Parity Compliance and the New Comparative Analyses Requirements
  • American Rescue Plan Act of 2021 - Benefits Highlights | IRS Guidance on Consolidated Appropriations Act Implementation (Part II) | It Ain't Over 'Til the DOL Sings (an Encore)
  • Time Flies When You're - In a Pandemic? | IRS Guidance on Consolidated Appropriations Act Implementation (Part I)
  • Breathing New Life into Wellness Rulemaking | The Latest from the DOL on Missing Participants
  • If You Like Your (Grandfathered) Plan, You Can Keep It - For Even Longer | SECURE Act Q&As on Safe Harbor Automatic Enrollment and Nonelective Plan Requirements | Final Rules on Rollovers of Qualified Plan Loan Offsets
  • It's Final: Pecuniary Considerations Must Steer Fiduciary Investment Decisions | Shedding Light on the New Health Plan Transparency Rule | Taking the Sting Out of COBRA
  • IRS Updates Health and Retirement Plan Benefit and Contribution Limits for 2021 | ESRP Penalties Increase for 2021 | More Relief for Furnishing 2020 ACA Information Returns
  • New SECURE Act Guidance
  • A More Secure 402(f) Notice | Pushing the Need on Affordability - 2021 Increase to 9.83% | Open for Business in Cycle 3 | Tax Treatment of COVID-19 Leave-Based Donation Programs
  • Relief for Safe Harbor Plans | New DOL ESG Investment Rules | SCOTUS Upholds ACA Contraceptive Coverage Exemptions | New DOL Fiduciary Rule For Investment Advice
  • Social Distancing for Signatures | Without Concrete Injury, Pensioners Lack Standing and the Thole Case Falls | Guess Who’s Back? PCORI’s Back
  • NEW COVID-19 Guidance For 125 Plans and HRA Premium Expense Reimbursement | IRS Q&As Address Open Questions on CARES Act CRD and Loan Administration
  • CARES Act Administrative Items for Consideration
  • CARES Act: Defined Contribution, Defined Benefit & Health Plan Impact
  • Actual Knowledge Means Aware: Supreme Court Upholds Participant Win in Intel Case | Spending Package Impacts Cadillac Tax and PCORI Fees | Open Questions About Insider Information for Plan Fiduciaries That Offer Investment in Employer Stock
  • In the Spirit of Giving, IRS Extends and Expands ACA Reporting Relief | Sun Sets on Lower Court Sun Capital Ruling | Pricing Transparency - But At What Cost?
  • Good News for Retirement Savers | Changes to the SBC Template for 2021 | Securities Law v. ERISA Duties
  • New E-Disclosure Rules on the Horizon | Bit by the COBRA! Notice Defects Bring Painful Sting | Time's Up! Court Strictly Applies ERISA Claim Review Deadlines
  • Final Regulations Make 401(k) Hardships Easier | Your Rx Accumulator Program is Safe - For Now | Appeal PTCs Now, and Save Money Later
  • What Lies Ahead for Your Rx Accumulator Program? | It's Inevitable: No Exclusion for Uncashed Distribution Checks | DOL Paves the Way for Combined Small Business Retirement Plans
  • Expansion of Preventive Care Benefits | So, You've Been Appointed to the Retirement Plan Committee | Last Call — 2019 PCORI Fee Deadline Approaching
  • New Rules Expand Use of HRAs | IRS Announces Health Savings Account Contribution Limits for 2020 | U.S. Supreme Court Agrees to Hear Two ERISA Cases
  • Determination Letter Program Expanded | Self-Correction Program Also Expanded | Two Retirement Bills Under Consideration
  • IRS Will No Longer Prohibit Retiree Lump Sum Windows | ACA Latest Developments | Investment Advisor Gets Prison Time for Fraud

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