Articles From Kathryn J. Kennedy

A Current Update of EPCRS Through Rev. Proc. 2019-19 By Kathryn J. Kennedy Employee Benefits, May 2020 A summary of recent changes—and an analysis of the effects of the changes—to the IRS's Employee Plans Compliance Resolution System.
Protective plan provisions By Kathryn J. Kennedy Employee Benefits, June 2017 The federal courts have expanded what can be included in the terms of certain plan provisions, with a result that is more favorable, and thus more protective, to plan sponsors in ERISA litigation. This article examines these protective plan provisions.
Saying goodbye to a successful year By Kathryn J. Kennedy Employee Benefits, June 2004 At the ISBA Annual Meeting in June 2004, it was my pleasure to hand off the leadership of the Employee Benefits Section Council to its new chair, Lori Cowdrey.
Rev. Proc. 2003-44: A brand new tomorrow for correcting disqualifying failures* By Kathryn J. Kennedy Employee Benefits, February 2004 The Service's recently released Rev. Proc. 2003-44 is a welcome addition for employee benefits practitioners and for plan sponsors of qualified retirement and profit-sharing plans.
Rev. Proc. 2003-44: A brand new tomorrow for correcting disqualifying failures* By Kathryn J. Kennedy Employee Benefits, January 2004 The Service's recently released Rev. Proc. 2003-44 is a welcome addition for employee benefits practitioners and for plan sponsors of qualified retirement and profit sharing plans.
Letter from the Chair By Kathryn J. Kennedy Employee Benefits, December 2003 As chair of the ISBA Employee Benefits Section Council, I'd like to invite all of our members to attend any one of our quarterly meetings.
Letter from the chair By Kathryn J. Kennedy Employee Benefits, July 2003 As chair of the ISBA Employee Benefits Section Council's mentoring program, I'd like to update you on the success of the program's third year.
Primer on qualified plans and IRA distribution rules updated for the 2002 IRS final regulations* By Kathryn J. Kennedy Employee Benefits, November 2002 As the baby boomer generation approaches retirement, they are discovering that the bulk of their wealth resides in qualified retirement plans and IRAs.
Letter to the ISBA Employee Benefits Section By Kathryn J. Kennedy Employee Benefits, October 2001 One of the goals of last year's Chair of the Employee Benefits Section Council, Brian Wydajewski, was to initiate a mentoring program between our state's seasoned employee benefits practitioners and our newest recruits to the ranks of employee benefits law.

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