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Kurt L.P. Lawson
Partner, Washington, D.C.
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kurt.lawson@hoganlovells.com

Kurt Lawson focuses on issues involving ERISA fiduciary and prohibited transaction issues, health plan regulation, tax-qualified plans and executive compensation. 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 compensation issues 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.  

Kurt is 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
22 October 2014 "Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching." Executive Compensation, Employee Benefits, and Share Incentives Alert, Hogan Lovells

07 August 2013 "Private Equity Fund Held to Be a "Trade or Business" for Purposes of Unfunded Liability Incurred by a U.S. Portfolio Company." Joint Private Equity and Executive Compensation, Employee Benefits, and Share Incentives Alert, Hogan Lovells

03 July 2013 "ACA employer mandate delayed until 2015." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells

15 March 2013 "Employers should take steps now to prepare for compliance with the ACA's employer mandate in 2014." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells

17 September 2012 "More 409A headaches: Existing arrangements containing employment release provisions may need to be amended before year-end for Section 409A compliance (and new arrangements with such provisions need to be carefully drafted)." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells

24 August 2012 "Beginning August 30, plan fiduciaries must provide more detailed information on fees and investment options to plan participants."

11 July 2012 "Affordable Care Act compliance checklists for employers." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells

25 June 2012 "Beginning July 1, plan fiduciaries must be sure service providers disclose fee information required by DOL regulation." Executive Compensation, Employee Benefits, and Share Incentives Newsletter, Hogan Lovells

16 April 2012 "New labor regulations require enhanced fee disclosure by funds that hold ERISA plan assets." Private Equity Alert, Hogan Lovells

12 November 2010 "Year-end reporting requirements for ISO exercises and ESPP stock transfers occurring during 2010." Executive Compensation, Employee Benefits and Share Incentives Alert, Hogan Lovells

20 September 2010 "Important New Guidance on Health Reform, Including New Claims Rules, Retirement Plan Fee Disclosures, and Other Issues." Executive Compensation, Employee Benefits and Share Incentives Newsletter, Hogan Lovells

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

PRACTICES
Executive Compensation, Employee Benefits and Share Incentives
Tax
Private Equity/Venture Capital
Health
Employment
Legislation and Political Law Compliance
Education
Pensions
INDUSTRY SECTORS
Education
Aerospace, Defense, and Government Services
Financial Institutions
Healthcare Services
Hospitals
Media and Entertainment
REITs
AREAS OF FOCUS
  • Tax-Qualified Plans
  • ERISA Fiduciary Issues
  • Plans for Tax-Exempt Entities
  • Fringe Benefits
  • Employment Taxes
  • Tax Legislation
EDUCATION
J.D., Order of the Coif, Virginia Law Review, University of Virginia School of Law, 1985 M.A., Yale University, 1982 B.A., summa cum laude, Phi Beta Kappa, Pierson College master's award, Yale University, 1982
MEMBERSHIPS
  • Member, ABA Working Group on Access to Health Care, 2009-present
  • Chair, Employee Benefits Committee, Tax Section, American Bar Association, 2008-2009
  • Adjunct Professor, Georgetown University Law Center, 2004-present
  • Vice-Chair, Employee Benefits Committee, Tax Section, American Bar Association, 2004-2008
  • Chair, Subcommittee on Employee Benefits, Employment Taxes Committee, Section of Taxation, American Bar Association, 2000-present
  • Chair, Task Force on Pension Simplification, Employee Benefits Committee, Tax Section, American Bar Association, 2000-2004
  • Chair, Subcommittee on Pension Legislation, Employee Benefits Committee, Tax Section, American Bar Association, 1999-2004
  • Member, Editorial Board, Journal of Taxation of Employee Benefits, 1998-2000
  • Member, Employee Benefits Committee, Section of Taxation, District of Columbia Bar Association, 1985-present
AWARDS / RANKINGS
  • The Best Lawyers in America, 2007-2013
  • Member, American Bar Foundation, 2009-present
  • Fellow, American College of Employee Benefits Counsel, 2006-present
  • Washington, D.C. Super Lawyers, Employee Benefits/ERISA, 2008-2013
  • Chambers USA, Employee Benefits and Executive Compensation, 2010-2013
  • Legal 500 US, Employee Benefits and Executive Compensation, 2012-2013
BAR ADMISSIONS / QUALIFICATIONS District of Columbia
COURT ADMISSIONS U.S. Tax Court
LANGUAGES French