Kay Kemp* is a Professional Advisor in the Employee Benefits, Compensation, Labor & Employment practice group of McDermott Will & Emery LLP and is based in the Firm's Chicago office.
Kay has over 30 years of experience in the employee benefits field, including experience both as a consultant and in industry. She regularly consults with public, private and not-for-profit employers on the design, administration, and tax impact of all types of employee benefit plans. She counsels clients on their nonqualified deferred compensation arrangements, including employment agreements for key executives, equity-based compensation and SERPs, and helps them comply with the requirements of Code sections 162(m), 280G, and 409A. She also counsels employers on the design and implementation of their health and welfare programs, including the use of VEBAs and other funding vehicles, and assists with compliance with the Affordable Care Act and other applicable legal requirements. She has performed M&A due diligence and assisted clients with post-merger design and integration of their benefit programs. She has advised clients on the design and administration of their ESOP plans, including, for S corporations, compliance with the anti-abuse requirements of Code section 409(p). She has also consulted with several clients on liabilities associated with withdrawal from multi-employer pension plans.
*=Non-lawyer professional
