Kevin Nolt focuses his practice on qualified retirement plans, including defined benefit plans (both traditional and cash balance plans) and defined contribution plans (401(k), profit sharing, ESOPs and money purchase pension plans), and plans of tax exempt entities and public schools and universities, including 403(b) and 457 plans. His clients include benefit plans, service providers and employers of all sizes and industries, including Fortune 50 companies.
Kevin works with clients regarding plan administrative issues; plan, SPD and amendment drafting; service provider and investment management agreement reviews; M&A due diligence and a variety of retirement plan qualification matters. Kevin has assisted clients with responding to and negotiating the successful completion of IRS and DOL plan audits. He has also prepared many applications on behalf of clients under the various IRS and DOL correction programs. He has been very successful in obtaining the IRS’s approval of creative corrective measures under VCP that provide the most cost-effective resolution for his clients.
Kevin regularly counsels employers about their fiduciary duties under ERISA, including with respect to plan governance, benefit claims, required plan notices, and selection and monitoring of plan service providers. He also provides fiduciary training to plan committees or to others who serve as the fiduciary of ERISA plans.
Kevin has been inducted as a Fellow of the American College of Employee Benefits Counsel (ACEBC). The ACEBC is an invitation-only organization of nationally-recognized employee benefits legal experts with twenty or more years of experience who have made significant contributions to the advancement of the employee benefits field.
Kevin served as President of the Governing Board for the Western Pension & Benefits Council (WP&BC). He has also served as President of the San Francisco Chapter of the WP&BC and participated in its membership and program committees. WP&BC brings together professionals involved in pension and other employee benefits work to promote education, exchange information and foster sound principles and practices in the field. Kevin currentley serves as Chair of the Governing Board’s webinar committee.
Kevin is recognized by Chambers and Partners as a leading lawyer for Employee Benefits & Executive Compensation, and he is listed as a Top Rated Employee Benefits Attorney by Northern California Super Lawyers and by Northern California Best Lawyers. In 2024, Kevin was selected as a 2024 Northern California Top 100 Attorney.
He is a member of the American Society of Pension Professionals & Actuaries (ASPPA) and is involved with the National Institute of Pension Administrators (NIPA).
ARTICLES AND UPCOMING PRESENTATIONS
- New Rules Under SECURE 2.0 for Correcting Overpayments Add Protection for Plan Fiduciaries
- CalSavers vs. Qualified Employee Benefit Plans: Choosing the Right Retirement Plan in California
- SECURE 2.0 Provisions Impacting Employer-Sponsored Retirement Plans
- Proposed Changes to the Department of Labor’s Voluntary Fiduciary Correction Program
- The IRS Extends Retirement Plan Payment and Filing Deadlines
- The 2020 Must-Do List for Qualified Retirement Plans
- IRS Guidance on Pension Plan Mortality Tables and Funding Methods
- Pension Plan Limitations and Other Applicable Limitations for 2017
- Updates to the Employee Plans Compliance Resolution System
- IRS Provides Update on Pending Guidance on the Determination Letter Program
- Pension Plan Limitations and Other Applicable Limitations for 2016
RECENT PRESENTATIONS
- TRUCKER HUSS WEBINAR: SECURE 2.0 (Part II) Key Provisions for Employer-Sponsored Retirement Plans – Impact on the Employee Plans Compliance Resolution System (EPCRS)
- TRUCKER HUSS WEBINAR: SECURE 2.0 (Part I) Key Provisions for Employer-Sponsored Retirement Plans – How They Impact Plan Documentation and Operations
- TRUCKER HUSS WEBINAR: Consolidated Appropriations Act, 2021 — Understanding the Health and Welfare and Retirement Provisions
- TRUCKER HUSS WEBINAR: COVID-19 Impact on Employee Benefit Plans