Kay Kemp
Associate Director-Compensation and Benefits Advisory Services
Chicago
T: +1 312 984 6881
F: +1 312 984 7700
kakemp@mwe.com
Kay Kemp* is an Associate Director-Compensation and Benefits Advisory Services in the law firm of McDermott Will & Emery LLP and is based in the Firm's Chicago office.
Kay has over 20 years of experience in the employee benefits field, including experience both as a consultant and in industry. Most recently, Kay was a senior manager with a Big Four accounting firm in its employee benefits tax practice group for five years. There, she consulted with public, private and not-for-profit employers on the design, administration, and tax impact of all types of employee benefit plans. She performed M&A due diligence and assisted clients with post-merger design and integration of their benefit programs. She counseled clients on their nonqualified deferred compensation arrangements, including employment agreements for key executives, equity-based compensation and SERPs, and helped them comply with the requirements of Code sections 162(m), 280G, and 409A. She advised clients on the design and administration of their ESOP plans, including, for S corporations, compliance with the anti-abuse requirements of Code section 409(p). She counseled employers on the design and implementation of their health and welfare programs, including the use of VEBAs and other funding vehicles. She also consulted with several clients on liabilities associated with withdrawal from multi-employer pension plans.
Previously, Kay was an employee benefits specialist with McDermott Will & Emery, and also served as an employee benefits consultant with the Wyatt Co. In addition, Kay served as a benefits administrator first for the Beatrice Companies and later for Bell & Howell Company.
*=non-lawyer professional
Education
- University of Chicago, M.B.A., 1985
- Northwestern University, B.A., 1978
