Kurt R. Anderson

Kurt R. Anderson is engaged in the creation, administration, and termination of employee benefit plans, both pension and welfare, qualified and nonqualified.

Kurt concentrates his practice in the design, implementation and administration of qualified and non-qualified retirement plans, health and other welfare plans, and executive compensation arrangements. His practice extends to employee benefits in the context of corporate acquisitions and sales of assets; all issues pertaining to COBRA continuation coverage and employer compliance with the Patient Protection and Affordable Care Act; loans from qualified plans; ERISA preemption of state laws; qualified domestic relations orders; fiduciary duty issues including investment oversight of 401(k) plans; executive employment agreements and compensation subject to Section 409A; reporting and disclosure under ERISA and problems of compliance; coordination of benefits and reimbursement agreements; and the review of health care administration and insurance agreements.

He has significant experience representing multiemployer pension, welfare, and vacation funds, and has drafted several unique, jointly administered funds, including a job-targeting ("pinpointing") fund and a multiemployer 401(k) plan.

Representative Matters

• Provides consultation on the gamut of employee benefit matters for large employers, with both union and non-union workforce, including one of the largest Class A railroads, a major national stock exchange and financial services provider, and the nation’s leading provider of blood products and disaster relief services.
• Advises on benefits matters governmental organizations, large and small, including state-affiliated universities, retirement systems, and VEBA benefit trusts.
• Represents many smaller clients, offering sophisticated and succinct service in the negotiation and review of contracts and documents, the development of procedures for efficient administration and the handling of disputes, and the provision of practical and objective advice.
• Drafts and consults with respect to defined benefit plans, 401(k) plans, employee stock ownership plans, retiree medical plans, stock option and other executive compensation plans, vacation and thrift plans, nonqualified deferred compensation arrangements including Section 457 and Section 409A plans; Section 403(b) arrangements, health plans, tuition reimbursement plans, flexible benefit plans and flexible spending accounts, and investment management and advisory agreements.
• Advises clients regarding best practices concerning fiduciary oversight and benefit plan administration, including providing continuing advice to fiduciary committees, drafting investment policy statements and action plans for procedural prudence in carrying out fiduciary responsibilities.
• Advises employers on all aspects of the Patient Protection and Affordable Care Act (“ACA”).
• Provided technical support and consultation to one of the nation's leading parcel delivery companies, covering over 200,000 employees, for more than 10 years.

Pro Bono Experience

Kurt is Vice President and a member of the Board of the Western Association for the Relief and Employment of the Poor, a venerable charity serving the poor of Philadelphia.

Publications

Co-author, Employer’s Guide to Health Care Reform, 2011–2016 editions, Wolters Kluwer Law & Business

Contributor, Wald & Kenty's ERISA: A Comprehensive Guide (John Wiley & Sons)

Co-author, "Ballard Opinion Letter Program to Replace IRS Determination Letter Program," Ballard Spahr alert, December 6, 2016

Co-author, "Supreme Court Restricts State Medical Claims Data Reporting Law," Ballard Spahr alert, March 4, 2016

Co-author, "Cadillac Tax Delayed, Made Deductible," Ballard Spahr alert, December 22, 2015

Co-author, "IRS Seeks to Curb Popularity of 'Skinny' Health Plans," Ballard Spahr alert, November 5, 2014

Co-author, "New IRS Guidance Modifies the 'Use-It-or-Lose-It' Rules for Health Flexible Spending Accounts," Ballard Spahr alert, November 4, 2013

Co-author, "Treasury Proposes Minimum Value Rules for Health Plans," Ballard Spahr alert, May 9, 2013

Co-author, "New Guidance Addresses Individual Shared Responsibility Payments and Premium Tax Credits," Ballard Spahr alert, February 5, 2013

Co-author, "409A Transition Relief Expires at Year-End; Employers Should Review Their Plans," Ballard Spahr alert, October 4, 2012

Co-author, "Best Practices for Plan Fiduciaries – The New 408(b)(2) Service Provider Disclosure Regulation," Ballard Spahr alert, May 23, 2012

Co-author, "Deadlines Revised; Prepare Now for New Rules for Retirement Plan Fiduciaries," Ballard Spahr alert, July 14, 2011

Co-author, "DOL Issues Long-Awaited Disclosure Regulations for Plans that Permit Participant-Directed Investment Features," Ballard Spahr alert, October 15, 2010

Speaking Engagements

Speaker, "Faster Than a Speeding Bullet…The Continued Expansion of Employer Health Care Programs," Public Employer Labor Relations Advisory Service (PELRAS) Training Conference, State College, PA, March 17, 2016

Speaker, "Collective Bargaining and the Affordable Care Act," Public Employer Labor Relations Advisory Service (PELRAS) Training Conference, State College, PA, March 18, 2015

Speaker, "Separating Fact from Fiction: Final ACA Employer Mandate Regulations," Ballard Spahr webinar, February 26, 2014

University of Pennsylvania Law School (J.D. 1982, cum laude)

Yale College (B.A. 1979, cum laude)

Pennsylvania