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Kurt E. Linsenmayer

Of Counsel

Kurt E. Linsenmayer

Committed to providing highly effective and responsive legal services, Kurt counsels clients on ERISA, federal tax, and other rules applicable to 401(k) plans, pension plans, and health and welfare programs.

Kurt Linsenmayer drafts and counsels many public and private clients, supports all benefits-related negotiation, conducts diligence and integration aspects of mergers and acquisitions, and assists with financings and other corporate transactions. Kurt also guides clients in responding to benefits claims and represents them before the Internal Revenue Service, U.S. Department of Labor, and Pension Benefit Guaranty Corporation. 

Kurt is a frequent writer and speaker for various legal seminars sponsored by employee benefits organizations. He is a co-author of the industry-leading 401(k) Plans manual published by Thomson Reuters

Education & Credentials

Education

  • Seattle University School of Law, J.D., 1989
  • University of Washington, B.A., English, 1986

Bar and Court Admissions

  • Washington

Related Employment

  • Westinghouse Electric Corporation, Attorney
  • Judicial Extern for the Hon. Carolyn R. Dimmick, U.S. District Court for the Western District of Washington

Professional Recognition

  • Ranked by Chambers USA as a "Senior Statespeople," 2024

  • Ranked in Chambers USA as “America’s Leading Lawyer" for Labor & Employment: Employee Benefits & Compensation Washington (Band 1), 2010-2023

  • Named by Best Lawyers in America as "Employee Benefits (ERISA) Law Lawyer of the Year," Seattle, 2019, 2024

  • Listed in Super Lawyers Magazine, “Washington's Super Lawyers," 2010-2023

  • Listed in Best Lawyers in America: Employee Benefits (ERISA) Law, 2006-2025

  • *Peer Review Rated AV® Preeminent ™ in Martindale-Hubbell
    (AV®, BV® and CV® are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards and policies.)

Impact

Professional Leadership

  • American Bar Association, Tax Section Member
  • Western Pension and Benefits Conference, Member

Professional Experience

Pension Plans

Plan Documents

Assisted hundreds of plans sponsors in preparing plan documents, amendments and related communications for all types of 401(k) plans, pension plans, health plans and deferred compensation arrangements.

Compliance Advice

Advised public and private companies in the daily administration of their benefit plans, including with respect to participating in board and committee meetings.

Benefits Integration

Represented several public companies in merging and otherwise integrating pension, 401(k), nonqualified, welfare and retiree plans and trusts after large corporate acquisitions.

Benefits Governance

Represented a series of large 401(k) plans in restructuring their governance and plan documents for improved ERISA fiduciary protection.

Government Filings

Represented plan sponsors in filings under the IRS's Determination Letter and Voluntary Correction Programs, the U.S. Department of Labor's Voluntary Fiduciary Correction and Delinquent Filer Programs and the Pension Benefit Guaranty Corporation's plans termination programs.

IRS Audits

Represented plan sponsors in defending IRS audit of large 401(k) plans.

U.S. Department of Labor Investigations

Represented a large manufacturer in defending a two-year investigation by the U.S. Department of Labor concerning pension plan investments and expenses.

Litigation

Represented a large manufacturer and other parties in briefing successful ERISA appeal before the U.S. Supreme Court.

Executive Benefits

Code Section 409A – Document Drafting

Assisted many clients in reviewing and amending benefit plans, employment and separation agreements and other compensatory arrangements in response to the document requirements of the deferred compensation tax rules under Code Section 409A.

Code Section 409A – Corrections

Represented many clients in correcting, pursuant to applicable IRS guidance, deferred compensation plan documents and operations subject to Code Section 409A.

Code Section 162(m) Deduction Limitation

Represented public companies in preparing and administering incentive plans to comply with the exception under Code Section 162(m) for performance-based compensation, including through interactions with IRS counsel.

ERISA Top Hat Status

Represented many clients in evaluating and restructuring its deferred compensation arrangements to satisfy the requirements for the "top hat" exception under ERISA.

Health and Welfare Plans

HealthCare Reform

Advised many large employers in responding to the requirements of the Affordable Care Act. Represented large health care trust in evaluating and implementing various responses to the Affordable Care Act and related state legislation and enforcement action.

HIPAA Compliance

Represented plan sponsors in negotiating HIPAA business associate agreements, including in response to the HITECH Act.

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