Kelly Smith Hathorn

Kelly Smith Hathorn advises public and private sector employers on a variety of employee benefits issues. Kelly's practice involves qualified plan design, drafting, administration/compliance, and termination as well as non-qualified deferred compensation arrangements, including drafting and reviewing executive employment agreements and incentive plans for Code Section 409A compliance. She regularly advises on a variety of issues arising under pension, 401(k), profit-sharing, 403(b) and 457 plans. As a member of a full-service employee benefits group, Kelly capably and efficiently assists clients with every aspect of their employee benefits plan, from health, life and disability to pension and defined contribution plans. When issues do arise, she is able to sort through the complexities of each aspect of her clients’ plans to the satisfaction of both the client and any auditing or investigating agency.

Kelly frequently advises clients on the design and administration of their welfare benefit and cafeteria plans, and has spoken on various topics, including the impact of the COVID-19 crisis on employer benefit programs. In addition, Kelly has represented clients before the IRS and the Department of Labor (DOL), and in pension and benefit claims disputes.