Biography

Ken handles matters in all areas of employee benefits, including retirement plans, welfare plans, fringe benefits, and executive compensation. He regularly counsels clients on fiduciary obligations under ERISA, and on income and employment tax issues associated with all areas of employee benefits. Ken has significant experience representing clients in Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) audits. Ken has represented many clients before the IRS under its Employee Plans Compliance Resolution System (EPCRS), and before the DOL under its Voluntary Fiduciary Correction Program (VFCP) and Delinquent Filer Voluntary Correction Program (DFVCP). He also spends a significant amount of time advising clients on their nonqualified deferred compensation plans, incentive compensation plans, and welfare benefit plans (including ACA, COBRA, and HIPAA issues).

Ken began his career as a law clerk to the Chief Justice of the Maine Superior Court, and then as a law clerk in the Utah Court of Appeals. He then worked in Boston for nearly four years in the tax department of a national public accounting firm, Coopers & Lybrand. He earned an advanced degree in taxation from Boston University in 1998, and since 1997 he has concentrated in the area of employee benefits with Verrill.

Ken currently serves as President of the Maine Employee Benefits Council. 

Services / Industries

Education

  • Boston University School of Law  (LL.M.)
    • Taxation
  • University of Maine School of Law  (J.D.)
  • Colby College  (B.A., magna cum laude)
    • Phi Beta Kappa

Bar Admissions

  • Maine
  • Massachusetts

Memberships

  • Maine Employee Benefits Council, President
  • Maine State Bar Association
  • American Bar Association, Section of Taxation, Employee Benefits Committee
  • National Diocesan Attorneys Association

Honors

  • AV Preeminent Rated by Martindale-Hubbell
  • Recognized in Chambers USA: America's Leading Lawyers for Business under Labor & Employment: Employee Benefits & Compensation
  • Listed in The Best Lawyers in America© under Employee Benefits (ERISA) Law

To learn more about third-party ratings and rankings, and the selection processes used for inclusion, click here.

Clerkship

  • Maine Superior Court, Chief Justice Thomas E. Delanty, II
  • Utah Court of Appeals, Judge Gregory K. Orme

Firm Highlights

Blog

Revenue Procedure 2019-19: Enhancements to EPCRS are Great News for Plan Sponsors

Newly published  Revenue Procedure 2019-19  modifies and supersedes prior IRS guidance regarding the Employee Plans Compliance Resolution System (EPCRS) to allow plan sponsors to self-correct an expanded number of problems that may affect retirement...

Blog

403(b) Plans Must Comply with the “Once In, Always In” Rule This Year

Tax-exempt employers whose 403(b) plans have failed to comply with the “once in, always in” eligibility rule in the past should be well on their way to compliance by now.   IRS Notice 2018-95  granted...

Blog

IRS Guidance Regarding the Section 4960 Excise Tax Is (Somewhat) Helpful

IRS Notice 2019-09  provides guidance intended to help “applicable tax-exempt employers” determine whether compensation paid to their most highly compensated employees will be subject to the 21 percent excise tax imposed under Code Section...

Blog

Who is a Highly Compensated Employee?

Identifying an employer’s highly compensated employees is crucial to the administration of qualified retirement plans, as well as 403(b) plans that provide employer contributions.  This post provides an overview of the rules for determining...

Blog

UPDATED: Summer Break - Massachusetts Employers Get Extension on Paid Family and Medical Leave Implementation

UPDATE:  The Massachusetts Department of Family and Medical Leave announced that along with the start of contributions being delayed from July 1, 2019 to October 1, 2019, the following aspects of the program are...

Blog

Recap of Change to Retirement Plan Rollover Rules for Plan Loan Offsets

The Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”) includes a provision that changed the rollover rules for certain plan loan offset distributions and that may not be well known to retirement...

Blog

Form 1094 and Form 1095 Reporting for Expatriate Employees

Every IRS Form 1094/1095 filing season (roughly January and February of each year), we receive questions on reporting for expatriate employees.  The most common questions: do we need to furnish a Form to expat...

Blog

Plan Sponsors: You Should Have a Model QDRO

ERISA Section 206(d)(3)(G)(ii) requires sponsors of qualified retirement plans to maintain written procedures for the administration of qualified domestic relations orders (“QDROs”), and the plan administrator has an obligation to ensure that a domestic...

Publication/Podcast

December 2018 Client Advisory

Click here to view as a PDF . This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year.  It offers insight into what these...

Blog

Handling Missing Participants under Code Section 409A

Deferred compensation payments are due to one of your former executives, but the former executive is nowhere to be found. You know that the IRS has strict timing rules for payments subject to Code...