Kathy A Lawler

Practice Areas

Kathy Lawler helps employers in a wide range of industries and sectors with qualified pension plans and the complex fiduciary issues relating to ERISA plans. Her practice primarily involves the design, submission, implementation, merger, termination, and interpretation of qualified pension plans, as well as the design of nonqualified plans, such as excess benefit plans, SERPs, deferred compensation arrangements, and Rabbi trusts to fund such plans.

Businesses rely on Kathy for counsel regarding benefits issues in corporate transactions and outsourcing arrangements. In addition, she advises them about welfare benefit plans, including the tax and ERISA implications of plan design, amendment, and termination. She also regularly counsels employers on issues arising under the Affordable Care Act, COBRA and HIPAA.

Kathy lectures and has been published widely on employee benefits trends and issues. She holds a leadership position as chair of the firm’s Pension and Welfare Committee and is a former member of the firm's Executive Board.

Admitted in these jurisdictions and courts:

- State of New Jersey, 1983

- U.S. Court of Appeals for the Third Circuit, 1999

- U.S. District Court, District of New Jersey, 1983

Professional Memberships

American Bar Association, Employee Benefits Committee, Tax Section

New Jersey State Bar Association, Employee Benefits Committee, Tax Section, past chairperson

Worldwide Employee Benefits Network, New Jersey Chapter, past chairperson

Publications

Co-author, "IRS Publishes 2024 Pension Plan Limitations," Day Pitney Alert, November 6, 2023

Co-author, "IRS Publishes 2023 Pension Plan Limitations," Day Pitney Alert, October 24, 2022

Co-author, "IRS Notice 2022-33 Extends Retirement Plan Amendment Deadlines," Day Pitney Alert, August 8, 2022

Co-author, "Employer-Sponsored Group Health Plans Must Cover At-Home COVID-19 Tests," Day Pitney Alert, January 14, 2022

Co-author, "IRS Publishes 2022 Pension Plan Limitations," Day Pitney Alert, November 8, 2021

Co-author, "IRS Updates Correction Procedures for Plan Sponsors," Day Pitney Alert, July 21, 2021

Co-author, "Internal Revenue Service Releases COBRA Subsidy Guidance," Day Pitney Alert, May 24, 2021

Co-author, "U.S. Department of Labor Issues FAQs and Model Notices Regarding COBRA Subsidy," Day Pitney Alert, April 9, 2021

Co-author, "American Rescue Plan Provides COBRA Subsidies and Increased Dependent Care Spending Account Limits," Day Pitney Alert, March 17, 2021

Co-author, "IRS Clarifies COVID-19 Relief for Flexible Spending Accounts," Day Pitney Alert, February 23, 2021

Co-author, "Employee Benefit “Gifts” Included in End of Year Legislation," Day Pitney Alert, January 4, 2021

Education