Steptoe & Johnson PLLC

K. Elise Norcini

Of Counsel
K. Elise Norcini

Biography

Elise represents a variety of corporate, institutional, and tax-exempt clients on a broad range of employee benefits and executive compensation matters. She counsels clients on qualified and non-qualified plan design plan governance, plan corrections, reporting and disclosure obligations, and Department of Labor audits and addresses issues of regulatory compliance with ERISA fiduciary and prohibited transaction rules. Elise also advises clients on employee benefits issues in the context of corporate transactions, including the integration of benefit plans following a corporate transaction.

Representative Experience

  • Counseled for-profit plan sponsors on the design and administration of virtually every type of employee retirement, deferred compensation, and incentive plan, including:
    • 401(k) plans, profit-sharing plans, money purchase plans and defined benefit pension plans
    • Cash and equity-based incentive plans
    • Change of control, bonus and retention arrangements
    • Severance plans/arrangements
    • Plans and arrangements subject to 409A of the Internal Revenue Code
  • Advised tax-exempt plan sponsors on the design and administration of 403(b) and 401(k) plans, defined benefit pension plans, eligible 457(b) plans and ineligible 457(f)/409A plans
  • Developed practical solutions regarding operational compliance issues in the administration of qualified retirement plans, including applications to the IRS and DOL correction programs
  • Represented plan sponsors when employee benefit plans were the subject of audit or investigation by the Department of Labor, Internal Revenue Service (IRS)
  • Advised on fiduciary status and fiduciary duties for plan sponsors and analyzed problems regarding ERISA fiduciary duties and prohibited transactions
  • Obtained IRS approval for plan documents (for new plans and merged plans) and terminations
  • Resolved benefit claims and appeals for benefits
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Licensed In

  • Texas

Education

  • J.D. University of Illinois Chicago School of Law
  • L.L.M., Employee Benefits, University of Illinois Chicago School of Law
  • B.A. Wheaton College

Achievements

  • The Best Lawyers in America®: Ones to Watch – Employee Benefits (2022-2025)

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