Kristina's practice focuses on all aspects of employee benefits law, including tax-qualified retirement plans, non-qualified deferred compensation arrangements, health and welfare plans, and equity- and/or incentive-based compensation plans.
Representative Experience
Drafts equity and cash incentive plans and award agreements, including stock options, restricted stock, restricted stock units and phantom stock grants to U.S. and foreign participants.
Analyzes and drafts deferred compensation arrangements for compliance with Internal Revenue Code Section 409A and assists with Section 409A corrections.
Calculates tax liabilities resulting from plan document or operational failures, including loss of incentive stock option status and loss of plan documents, and advises on payroll tax obligations.
Analyzes change in control and severance issues, including Internal Revenue Code Section 280G.
Analyzes plan administration issues, including treatment of domestic partners and same-sex spouses, beneficiary designations, domestic relations order qualification and general fiduciary duties under ERISA.
Performs review of benefits-related issues arising in mergers, acquisitions, spin-offs and other corporate transactions.
Coordinates IRS filings, including submissions under the Employee Plans Compliance Resolution System and determination letter submissions.
Attained a waiver of over $100,000 in penalties assessed by the IRS against pro bono client for repeatedly failing to file Forms 990.
Presentations, Publications and Articles
"New Guidance May Make Plan Sponsors Reconsider Offering Lifetime Income Options," E-Alert (February 2012).
"Prevention and Wellness Initiatives: Effects of Health Care Reform on Incentive Programs," Women in Insurance and Finance, March 11, 2011 (co-presenter).
Georgia Human Resources Manual: A Guide to Georgia and Federal Employment Laws and Regulations (ed. Seth Ford, 2011) (contributor).
"Plan Governance and Fiduciary Responsibility Bulletin," a Troutman Sanders LLP quarterly publication (co-author).
"Health Care Reform Developments," E-Alert (July 2010) (co-author).
Public Service
DeKalb Medical Center Wills Project, Attorney Volunteer.
Atlanta Volunteer Lawyer's Foundation Wills Project - Emergency Personnel, Attorney Volunteer.
Atlanta Legal Aid Society's Cancer Patient Project, Attorney Volunteer.
Other Distinctions
Selected for the State Bar of Georgia Tax Section's Outstanding Student Award, 2009
Work Experience
Associate, Troutman Sanders LLP, 2010-present
Memberships
· State Bar of Georgia, Employee Benefits Law Section, Tax Section