School Directory

Kathryn J. Kennedy

Kathryn J. Kennedy

Associate Dean for Advanced Studies & Research
Director, Center for Tax Law and Employee Benefits
Professor

The John Marshall Law School
315 South Plymouth Court
Chicago, Illinois 60604
Phone: 312.987.1418
Email: kkennedy@jmls.edu
Office: Room 1625
Office Hours: Mon. & Weds. | 10 a.m.-Noon

BS, with honors, Drake University
JD, summa cum laude, Northwestern University School of Law, Order of the Coif
FSA, Society of Actuaries

Scholarship | Full-Text Publications | SSRN Publications | Presentations

Kathryn Kennedy joined The John Marshall Law School as a full-time faculty member after years of private practice. She had practiced with the law firm of McDermott, Will & Emery in Chicago and was an actuary with the actuarial consulting firm of Towers Perrin.

She became a Fellow of the Society of Actuaries in 1976, two years after her graduation. Due to her combined legal and actuarial background, she offers the law school a unique perspective in the area of employee benefits law. In 1998, she led the school's efforts to offer an LLM in Employee Benefits, the only one of its kind still in the nation. In 2005, the school expanded its offerings with a MS in Employee Benefits for non-attorney professionals. In 2006, she published a textbook, entitled Employee Benefits Law: Qualification and ERISA Requirements, which was updated by a second edition in 2012.

Dean Kennedy was recognized as 2009 ASPPA's Educator of the Year. She was recently inducted as a Fellow of The American College of Employee Benefits Counsel (ACEBC) and now serves on its Board of Governors.

Dean Kennedy has chaired the Center for Tax Law & Employee Benefits since 2001. Beginning in the fall of 2012, the Center will offer three LLM degrees – Tax Law, Employee Benefits, and Estate Planning – and two MS degrees – Tax Law and Employee Benefits. She served on the IRS's Advisory Council for Tax Exempt/Government Entities (known as the ACT) from 2009-2012 and on the U.S. Department of Labor's ERISA Advisory Council from 2005-2008. She is an active member of the Advisory Boards of Practicing Law Company and Drake University's National Advisory Council for the Actuarial Science Program. She has testified before the U.S. Senate Finance Committee on several occasions and has proposed legislation in the area of executive deferred compensation plans. She is now one of the Vice-Chairs of the Employee Benefits Committee of the ABA Section of Taxation, after serving as the chair of the Distributions Subcommittee.

Dean Kennedy is the primary faculty advisor for The John Marshall Law Review. She was named associate dean for advanced studies and research in 2007.

Full Curriculum Vitae

Scholarship

Why Regulators Are Wringing Their Hands as to Who Captures the IRA Rollover Market, 2014 NYU Rev. of Emp. Benefits & Exec. Comp. Ch. 3 (2014)

DOMA Implications for Employee Benefit Plans: Round 2, 144 Tax Notes 947 (2014)

2013 Law Review Articles on Employee Benefits Issues, 143 Tax Notes 1308 (2014)

Drafter, Supplemental Comments by the ABA Section of Real Property, Trust & Estate Law, Proposed Extension of Missing Participants Program to Individual Account Plans (Jan. 2014)

The 11th Annual Employee Benefits Symposium: America's Retirement Crisis: What Can be Done, 46 J. Marshall L. Rev. xxiii (2013)

How Can Lifetime Income Be Made a Desirable Retirement Plan Distribution Option?, 2013 NYU Exec. Comp. & Employee Benefits Ch. 1 (2013)

DOMA Implications for Employee Benefit Plans, 140 Tax Notes 1571 (2013)

Notable Employee Benefits Articles of 2012, 139 Tax Notes 656 (2013)

Drafter, Comments by the ABA Section of Taxation, Comments Concerning Proposed Treasury Regulations Under Section 1411 (.9% Medicare surtax), to U.S. Department of Treasury and Internal Revenue Service (March 2013)

A Current Update of EPCRS Through Rev. Proc. 2013-12, 41 BNA Comp. Plann. J. 35 (March 2013)

Prime ERISA Areas for Supreme Court Review, 41 BNA Comp. Plann. J. (Feb. 2013)

Prime ERISA Areas for Supreme Court Review, 54 Tax MGMT Memo. 55 (Feb. 2013)

Employee Benefits Law: Qualification and ERISA Requirements (Lexis/Nexis 2nd ed. 2012) (with Paul T. Schultz, III)

Employee Benefits Law: Qualification and ERISA Requirements: Teacher's Manual, (Lexis/Nexis (2nd ed. 2012)

2011 Law Review Articles on Employee Benefits Issues, 134 Tax Notes 1456 (March 2012)

IRAs, BNA Plann. Comp. Portfolio 367 (7th ed. 2012)

SEPs and SIMPLEs, BNA Comp. Plann. Planning Portfolio 368 (7th ed. 2012)

Drafter, Comments by the ABA Section of Taxation, Options for Tax Reform Regarding Employee Benefits and Executive Compensation, to U.S. Senate Finance Committee; U.S. House Ways and Means Committee; Joint Committee on Taxation; and U.S. Department of Treasury (Oct. 2012)

The Use of Federal Law To Curb Excessive Executive Compensation: Lessons in Past Failures and Lessons for the Future, 57 Vill. L. Rev. 551 (2012)

IRS's Recent Uncertain Tax Positions Initiative: A Tangle of Accounting, Tax and Privilege Issues, 9 DePaul Bus. & Comm. L.J. 401 (2011)

PPA New Benefits Restrictions under Final IRS and Proposed DOL Regulations, 130 Tax Notes No. 12 (2011)

PPA New Benefits Restrictions under Final IRS and Proposed DOL Regulations, 2011 NYU Rev. of Emp. Benefits & Exec. Comp. 11-1 (2011)

Employee Benefits Law Review Articles You Need to Read, 130 Tax Notes 1198 (2011)

Conkright: A Conundrum for the Courts, An Opportunity for Congress," 2010 NYU Rev. of Emp. Benefits & Exec. Comp. 16-1 (2010)

Conkright v. Frommert: The Supreme Court's Own Gobbleygook, 18 J. of Pension Benefits 10 (2010)

Excessive Executive Compensation: Prior Federal Attempts to Curb Perceived Abuses, 10 Hous. Bus. & Tax L.J. 196 (2010)

Employee Benefits Law (ed.) (ABA Section of Labor and Employment Law and BNA Books 2nd ed. 2010 & cum. supp. 2009)

PPA's New Benefit Restrictions for Defined Benefit Plans, 123 Tax Notes 583 (2009)

A Current Update of EPCRS Through Rev. Proc. 2008-50, 37 Tax Mgm't. Comp. Plan. J. No. 1 (2009)

The Demise of Defined Benefit Plans for Private Employers, 2009 NYC Rev. of Emp. Benefits & Exec. Comp. 4-1 (2009)

More Publications

Presentations

Moderator: ABA 2014 Joint Fall CLE Meeting, ABA Section of Taxation, "ERISA After 40 Years," Chicago, IL (September 2014)

Speaker: ASPPA Chicago Regional Conference, "Marriage Equality – Let's Count the Ways," Chicago, IL (June 2014)

Moderator: ABA Annual May Meeting of Section of Taxation, Employee Benefits Committee, "New Ideas for Pension Reform," (May 2014)

Speaker: ASPPA Chicago Regional Conference, "Marriage Equality – Let's Count the Ways," Chicago, IL (June 2014) Moderator: ABA Annual May Meeting of Section of Taxation, Employee Benefits Committee, "New Ideas for Pension Reform," (May 2014)

Speaker: ABA Mid-Year Meeting, Young Lawyer's Division, "DOMA Overruled: Implications for Health Care Plans and Other Employee Benefits," Chicago, IL (February 2014)

Moderator: ABA Section of Taxation, Mid-Year Meeting, "Continued Aftermath of the Supreme Court's DOMA Decision," Phoenix, AZ (January 2014)

Speaker: AALS Section on Employee Benefits and Executive Compensation "How Can Lifetime Income Be Made a Desirable Retirement Plan Distribution Option?," (January 2014)

Speaker: The John Marshall Law School Faculty Works in Progress Series, "Aftermath of the Supreme Court's DOMA Decisions," The John Marshall Law School, Chicago, IL (October 2013) (with Steven Schwinn)

Speaker: ABA Joint Committee on Employee Benefits, 24th Annual National Institute on Health and Welfare Benefit Plans, "DOMA: Implications for Employee Benefit Plans," (September 2013)

Moderator: ABA Fall CLE Meeting of Section of Taxation, Employee Benefits Committee, "Aftermath of the Supreme Court's DOMA Decision," (September 2013)

Speaker: The John Marshall Law School Faculty Development Series, "How to Develop and Teach an Online LLM Course," The John Marshall Law School, Chicago, IL (April 2013)

Moderator: 2013 JCEB Government Invitational, Benefits in an Era of Middle Class (In)security in Employment and Beyond, "Leakage Issues And Lifetime Income," Baltimore, MD (March 2013)

Speaker: Chicago Bar Association Employee Benefits Committee, "EPCRS — Updated for Rev. Proc 2013-12," Chicago, IL (March 2013)

Speaker/Moderator: IICLE, "The Basics of Plan Termination for Single-Employer Plans," The John Marshall Law School, Chicago, IL (December 2012)

Speaker: IICLE, "Minimum Distribution Rules for 401(K) Plans and IRAs," The John Marshall Law School, Chicago, IL (November 2012)

Speaker: ASPPA Annual Conference, "Recent ERISA Cases on Various Topics and IRA Administrative Issues," Washington, D.C. (October 2012)

Speaker: ASPPA Annual Conference "IRA Administrative Issues," Washington, D.C. (October 2012)

Speaker: 2012 Great Lakes Benefit Conference, "The 401(k) Questionnaire and Other IRS Enforcement Issues Including the ACT Report," (June 2012)

Moderator: 2012 Great Lakes Benefits Conference, "EPCRS Update," (June 2012)

Speaker: 2012 Institute for Law Teaching & Learning, Value of Variety, "How To Develop and Then To Teach an Online Law Course," Gonzaga University School of Law (June 2012)

Moderator: ABA Section of Taxation Annual Meeting, Distributions Subcommittee, "Puerto Rico Income Taxation of Retirement Benefits," (May 2012)

Moderator: ABA Joint Committee on Employee Benefits, "Lifetime Income Options for Retirement Plans: Where Do We Go From Here?," (March 2012)

Moderator: ABA Section of Taxation Midyear Meeting, ABA Distributions Subcommittee, "A Review of Pension Benefit Restrictions," (February 2012)

Speaker: The John Marshall Law School Faculty Works-In-Progress Series, "Ten Law Review Articles on Employee Benefits You Should've Read (but Probably Didn't) in 2011," The John Marshall Law School, Chicago, IL (February 2012)

Speaker: 2011 ASPPA Annual Conference, "Lifetime Income Options for Defined Contribution Plans," (October 2011)

Speaker: IRS TE/GE Great Lakes Area Council, "Current Developments in the IRS Employee Plans Determination Letter Program," (October 2011)

Speaker: Villanova Law Review Norman J. Shachoy Symposium, "Use of Federal Legislation to Curb Executive Compensation," (September 2011)

Moderator: 2011 Great Lakes Benefits Conference, "Defined Benefit Plans Dealing with Benefit Restrictions" and "Defined Benefit Plans: Current Guidance, Amendment Deadlines, and Breaking Developments," (June 2011)

Speaker: National Institute on ERISA Basics, ABA Joint Committee on Employee Benefits, "Minimum Standards for Tax-Qualified Retirement Plans, Part I and II," (May 2011)

Moderator: ABA Section of Taxation Annual Meeting, ABA Distributions Subcommittee, "Rollovers as Business Startups (ROBS)," (May 2011)

Moderator: ABA Section of Taxation Midyear Meeting, ABA Distributions Subcommittee, "In-Plan Roth Conversions," (January 2011)


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