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Kurt
L.P.
Lawson
Partner, Washington, D.C.
kurt.lawson@hoganlovells.com
Kurt Lawson focuses on issues involving executive compensation, tax-qualified retirement plans and welfare benefit plans, and ERISA fiduciary and prohibited transaction issues. From 1989 through 1993, Kurt served in the U.S. Department of Treasury's Office of Benefits Tax Counsel, where, among other things, he played a leading role in developing regulations on section 401(k) arrangements and served on the Clinton administration's task force on health care reform.
Among other interests, Kurt has worked extensively on benefit plans of tax-exempt and governmental employers, and benefit plans for partnerships and LLCs. He also regularly advises clients on ERISA and tax issues raised by venture capital, real estate and other pension plan investments, and has considerable experience with employment tax issues, including the classification of workers as employees or independent contractors and taxes on foreign nationals. He also monitors legislative and regulatory developments for clients and helps them pursue appropriate changes.
Kurt is immediate past chair of the Employee Benefits Committee of the American Bar Association Tax Section. He speaks and writes regularly on employee benefits topics and is an adjunct professor at the Georgetown University Law Center.
Hogan Lovells Publications
23 July 2010
"Dodd-Frank Wall Street Reform and Consumer Protection Act Will Impact Executive Compensation at Public Companies and Impose Additional Requirements on Certain Financial Institutions, but Major Changes Avoided on Plan Investments." Executive Compensation, Employee Benefits and Share Incentives Alert, Hogan Lovells
14 July 2010
"Important New Funding Relief Legislation and New Guidance on Health Reform, Qualified Plans, Prohibited Transactions, and Other Issues." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells
17 June 2010
"HHS, DOL and Treasury Issue Important Health Reform Guidance Dealing with Grandfathered Plans and Other Issues." Executive Compensation, Employee Benefits and Share Incentives Alert, Hogan Lovells
05 May 2010
"Health Reform Legislation Creates Significant New Burdens, Opportunities for Employer Health Plans." Employee Benefits and Executive Compensation Newsletter, Hogan Lovells
8 March 2010
"IRS Issues Correction Procedures for Certain Plan Document Failures and Excuses Others (Notice 2010-6)." Employee Benefits and Executive Compensation Update, Hogan & Hartson LLP
January-February 2010
"Employee Benefits and Executive Compensation Newsletter." Employee Benefits and Executive Compensation Newsletter, Hogan & Hartson LLP
23 December 2009
"New Legislation Extends the COBRA Premium Assistance Program for Involuntarily Terminated Employees and Their Families." Employee Benefits and Executive Compensation Update, Hogan & Hartson LLP
10 December 2009
"Year-End Stock Option Reporting Requirements for ISO Exercises During 2009." Employee Benefits and Executive Compensation Update, Hogan & Harston LLP
30 September 2009
"December 31, 2009 Deadline for Amending Plans and Agreements to Comply with Million Dollar Cap on Compensation." Employee Benefits and Executive Compensation Update, Hogan & Hartson LLP
19 February 2009
"New Legislation Requires Quick Changes to COBRA and other Procedures Under Employer Group Health Plans and Review of Severance Program Designs." Employee Benefits and Executive Compensation Update, Hogan & Hartson LLP
11 November 2008
"Recent Legislation Affects the Definition of Dependent and Mental Health and Substance Abuse Benefits Parity Under Group Health Plans." Employee Benefits and Executive Compensation Update, Hogan & Hartson LLP
16 October 2008
"Treasury Expands Focus from Liquidity to Equity: Establishes Executive Compensation Guidelines." Financial Services Regulation Update, Hogan & Hartson LLP
Published Works
06 April 2010
"Provisions of Interest to Employers in the Patient Protection and Affordable Care Act." BNA Pension & Benefits Daily, No. 64, BNA, Inc.
17 November 2009
"H.R. 3962, The Affordable Health Care for America Act: Provisions of Interest to Employers." BNA Pension & Benefits Daily, No. 215, BNA, Inc.
2008
"Independent Contractor Status: Consequences for Workers; Creating and Defending the Relationship." NYU Employee Benefits and Executive Compensation Review, Vol. 2, Matthew Bender & Company, Inc.
PUBLISHED WORKS PRIOR TO JOINING THE FIRM
2007
Deferred Compensation of Tax Exempt Employers Under Sections 457 and 409A, 18 Taxation of Exempts 27, September/October
PPA Changes Affecting Tax-Exempt Employers, 18 Taxation of Exempts 211
2006
Pension Protection Act of 2006, in ERISA Fiduciary Law, supplement of S. Serota & F. Brodie eds., 2nd edition
Techniques for Managing ERISA Risks When Leasing Real Estate, PREA Quarterly at 12
2005
IRS Proposes Complete Restatement of Regulations Under Section 403(b), 17 Taxation of Exempts 14
Impact of Bankruptcy Legislation on Employee Benefits and Executive Compensation, 33 Tax Mgmt. Compensation Plan. J. 223
2004
Analysis of Significant Employee Benefit Provisions in the American Jobs Creation Act of 2004 (H.R. 4520), BNA Pension & Benefits Daily
2003
Changes Large and Small Proposed for Rules on Nonqualified Deferred Compensation, 14 Taxation of Exempts 166
2002
Employee Benefit Changes Affecting Tax-Exempt Employers in the 2001 Tax Act, 13 Taxation of Exempts 177 (reprinted in Monthly Digest of Tax Articles)
Internal Revenue Code § 457 Plans, BNA ERISA Compliance & Enforcement Library, (updated periodically)
2000
Employee Benefits Aspects of Partnerships and LLCs, 28 Tax Mgmt. Compensation Plan. J. 3
1998
Voilà, They’re “Employees” — Limiting Benefits for Redefined Workers, Legal Times, at S38
1996
Employment Tax Prop. Regs. for Nonqualified Deferred Compensation Issued After 13-Year Hiatus, 4 Journal of Tax’n of Employee Benefits 1
1995
The Tax Treatment of Long Term Care, 36 Tax Mgmt. Memorandum 383
Identification of the “Employer” in the Governmental Context, 23 Tax Mgmt. Compensation Plan. J. 283
1989
Age, Sex and Other Discrimination in Employee Welfare Benefit Plans, 1 Benefits L.J., No. 4, at 53
1988
Protected Benefits and Nondiscrimination: the IRS Takes an Expansive View, 69 Journal of Tax’n 204
1987
Nonqualified Deferred Compensation Under Section 457 After Tax Reform, 65 Taxes 635
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