As a boutique firm, KLF focuses on

ERISA, employee benefits, human resources law, and outside general counsel services.




Statutes, regulations and legal guidance affecting employee benefits are ever-changing under federal laws, such as the Employee Retirement Income Security Act of 1974, as amended (ERISA) and the Internal Revenue Code (IRC), as well as under federal case law.  

Within the world of employee benefits, we advise our clients on the following:

  • qualified retirement plans including defined contribution and defined benefit plans
  • health care plans and other welfare plans
  • governmental plans, Section 403(b) plans, multiple and multi-employer plans
  • employee stock ownership plans (ESOPs)
  • qualified domestic relations orders (QDROs)
  • mergers and acquisitions with respect to employee benefits
  • corporate ownership with respect to employee benefits
  • plan design, plan drafting/amending, including supporting document drafting/amending
  • any other employee benefits issues that arise in the course of day to day business dealings



We advise both companies with respect to executive compensation plans as well as individuals, in certain cases.  Executive compensation comes in many forms, from plans for a few key individuals to broad-based stock plans.  We help companies design, draft, and implement these plans for their specific needs and goals.

With respect to executive compensation, we advise our clients on the following:

  • non-qualified plans, including deferred compensation plans, Section 409A issues, Section 457 plans, top hat plans, stock option plans, equity-based compensation plans, and other executive compensation plans
  • non-competition and non-solicitation agreements for individual executives
  • buy-sell agreements
  • executive compensation issues / agreements in mergers / acquisitions



As the laws change so rapidly with respect to employee benefits, we help our clients navigate these waters so that our clients are achieving their benefits goals when it comes to their companies and their employees while balancing real world solutions with complex regulatory compliance.  Employee benefits, including retirement plans and health plans, are complex, vulnerable to regulatory change, and in a state of continual flux.  This puts plan sponsors in a vulnerable position of attempting to comply with fast-changing regulations and avoiding severe compliance fees.  Fiduciary compliance for plan sponsors, and others, also arise in this area as well, often without fiduciaries knowing of any compliance issues.

We advise our clients on a significant range of regulatory compliance issues, such as:

  • Employee Retirement Income Security Act (ERISA)
  • Internal Revenue Code (IRC)
  • Affordable Care Act (ACA)
  • Health Insurance Portability and Accountability Act (HIPAA)
  • Consolidated Omnibus Budget Reconciliation Act (COBRA)
  • Medicaid / Medicare, as it relates to employer-provided health care plans
  • Controlled group and affiliated service group analysis
  • regulatory compliance, governance, correction and audit of plans with the Department of Labor (DOL), the Internal Revenue Service (IRS), the Pension Benefit Guaranty Corporation (PBGC) and the Department of Health and Human Services (HHS), and/or internal compliance, governance or audits with the client, as applicable

In addition to helping our clients in the design, implementation and review of plans and policies and procedures, we also assist our clients in drafting and reviewing all contracts and agreements which are affected by such regulatory compliance issues.  Moreover, we assist our clients with notice and distribution requirements as well as Federal reporting obligations under the ACA, HIPAA, and other Federal laws.  Further, we assist our clients with any or all training with respect to compliance to ensure that employer programs are fully implemented according to applicable regulations.



For small to mid-size businesses, we provide Outside General Counsel Services, advising our clients on the day-to-day legal and regulatory issues facing business owners at a fraction of the traditional cost.  We problem-solve and bring proactive, practical approaches to our clients, advising them of any potential legal risk management.   

Some services offered are:

  • Entity formation
  • Corporate document maintenance, such as crafting and updating corporate minutes and resolutions
  • Contract drafting and management
  • Employment contracts, confidentiality agreements, non-compete and non-disclosure agreements
  • Website terms and conditions, privacy policies
  • Human resources issues, such as creating and updating policies and procedures

We provide these services to clients based on monthly agreements, based on amounts of legal service usage.  Agreements are available in six (6) or twelve (12) month terms.