Kristy practices in the firm's Employee Benefits & ERISA area and counsels clients regarding all types of employee benefit plans, including tax-qualified retirement plans, health and welfare plans, and non-qualified deferred compensation plans. She has been with the firm since 2007.Qualified Retirement PlansKristy assists clients with plan design, implementation and administration of tax-qualified retirement plans, including profit sharing plans, 401(k) plans, money purchase plans, 403(b) plans for tax-exempt organizations, ESOPs, KSOPs, and defined benefit plans.  She regularly advises clients on Internal Revenue Code and ERISA compliance matters, such as fiduciary duties, prohibited transaction issues, and notice and disclosure requirements.  Kristy also has experience assisting clients with benefit plan correction through self-correction or through the IRS's EPCRS program or the DOL's DFVC program.  In addition, Kristy advises clients on issues raised in connection with corporate mergers and acquisitions as they relate to employee benefit plans, including performing due diligence of plan liability issues and counseling clients on the termination or merger of qualified retirement plans.Non-Qualified PlansKristy advises clients on non-qualified and deferred compensation plans, including compliance with Code Section 409A.Health and Welfare PlansKristy assists clients with plan design and administration of group health plans, including self-funded health plans, flexible spending accounts, health savings accounts and health reimbursement accounts. She also advises clients on regulatory compliance matters related to ERISA, COBRA and HIPAA requirements. Kristy practices in the firm's Employee Benefits & ERISA area and counsels clients regarding all types of employee benefit plans, including tax-qualified retirement plans, health and welfare plans, and non-qualified deferred compensation plans. She has been with the firm since 2007.Qualified Retirement PlansKristy assists clients with plan design, implementation and administration of tax-qualified retirement plans, including profit sharing plans, 401(k) plans, money purchase plans, 403(b) plans for tax-exempt organizations, ESOPs, KSOPs, and defined benefit plans.  She regularly advises clients on Internal Revenue Code and ERISA compliance matters, such as fiduciary duties, prohibited transaction issues, and notice and disclosure requirements.  Kristy also has experience assisting clients with benefit plan correction through self-correction or through the IRS's EPCRS program or the DOL's DFVC program.  In addition, Kristy advises clients on issues raised in connection with corporate mergers and acquisitions as they relate to employee benefit plans, including performing due diligence of plan liability issues and counseling clients on the termination or merger of qualified retirement plans.Non-Qualified PlansKristy advises clients on non-qualified and deferred compensation plans, including compliance with Code Section 409A.Health and Welfare PlansKristy assists clients with plan design and administration of group health plans, including self-funded health plans, flexible spending accounts, health savings accounts and health reimbursement accounts. She also advises clients on regulatory compliance matters related to ERISA, COBRA and HIPAA requirements.Career Highlights Advises a third-party administrator of self-funded group health care plans, health flexible spending accounts, and health reimbursement arrangements, on plan design and administration and on ERISA compliance requirements. Legal writing and research teaching assistant for Professor Christopher B. McNeil, Capital University Law School, 2002-2003 Professional Memberships American Bar Association, Section of Business Law, Employee Benefits and Executive Compensation Committees, member Columbus Bar Association, Employee Benefits and Business Tax Committees, member Ohio State Bar Association, Corporation Law Committee, member Society of Financial Service Providers, Columbus Chapter, member The ESOP Association, member The National Center for Employee Ownership (NCEO), memberPresentations  "ESOPs," presented at the Internal Revenue Service Employee Plans Continuing Professional Education Technical Instruction Program, 2008Bar Admissions Ohio  Education Juris Doctorate (2004) Capital University Law SchoolPhi Alpha Delta legal fraternity; Women's Law Member Bachelor of Arts, History (2001) The Ohio State UniversityPhi Alpha Theta; National History Honor Society Junior Year Abroad participant at Cemanhuac, Cuernavaca, Mexico, Fall 1999