People: Seong Kim, Associate

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Seong Kim

Associate

Los Angeles - Century City
Direct: (310) 201-1558
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Mr. Kim is an associate in the Employee Benefits and Executive Compensation Department in the Los Angeles office of Seyfarth Shaw LLP.
 
Mr. Kim focuses his practice on advising plan sponsors of retirement and health and welfare plans and service providers in all aspects of employee benefits matters.  He has a particular emphasis in the representation of plan sponsors of multiemployer and governmental pension and health and welfare plans, private and public companies, and tax-exempt organizations.
 
Mr. Kim has served as counsel for several large multiemployer pension and health and welfare funds with billions of dollars in assets in the entertainment, grocery, hotel, culinary, and longshoreman industries, among others.  Mr. Kim also has extensive experience working with California public agencies and government plan sponsors, including the majority of the California 1937 Act - County Employee Retirement Law Agencies and Systems, numerous counties, cities, water districts, county transit authorities, police and fire retirement systems, bridge and highways districts, and large publicly operated health plans.
 
Mr. Kim regularly counsels employers in all aspects of plan design, tax qualification, administration, and compliance with ERISA, the Internal Revenue Code, the Affordable Care Act (a.k.a. Health Care Reform, Obamacare), HIPAA, and other federal and state laws affecting retirement and health plans, such as the Ralph M. Brown Act,  the California Public Records Act, and the California Public Employees’ Pension Reform Act of 2013.  Mr. Kim has significant experience in the areas of fiduciary responsibility, benefit claims and appeals, prohibited transactions, and plan and service provider disclosure requirements.  He also routinely reviews and negotiates investment management, hedge fund, and private equity agreements and related documentation, and assists in the investment of plan assets and the negotiation of side letters.
 
Mr. Kim has extensive experience representing plan sponsors in controversies before the IRS, DOL, and PBGC.  He has worked with plan sponsors to correct operational and plan document failures through the IRS Employee Plans Compliance Resolution System, successfully defended plan sponsors in IRS and DOL audits, and has drafted  numerous favorable IRS determination letter applications for multiemployer, single employer, and public sector plans.
Mr. Kim is an associate in the Employee Benefits and Executive Compensation Department in the Los Angeles office of Seyfarth Shaw LLP.
 
Mr. Kim focuses his practice on advising plan sponsors of retirement and health and welfare plans and service providers in all aspects of employee benefits matters.  He has a particular emphasis in the representation of plan sponsors of multiemployer and governmental pension and health and welfare plans, private and public companies, and tax-exempt organizations.
 
Mr. Kim has served as counsel for several large multiemployer pension and health and welfare funds with billions of dollars in assets in the entertainment, grocery, hotel, culinary, and longshoreman industries, among others.  Mr. Kim also has extensive experience working with California public agencies and government plan sponsors, including the majority of the California 1937 Act - County Employee Retirement Law Agencies and Systems, numerous counties, cities, water districts, county transit authorities, police and fire retirement systems, bridge and highways districts, and large publicly operated health plans.
 
Mr. Kim regularly counsels employers in all aspects of plan design, tax qualification, administration, and compliance with ERISA, the Internal Revenue Code, the Affordable Care Act (a.k.a. Health Care Reform, Obamacare), HIPAA, and other federal and state laws affecting retirement and health plans, such as the Ralph M. Brown Act,  the California Public Records Act, and the California Public Employees’ Pension Reform Act of 2013.  Mr. Kim has significant experience in the areas of fiduciary responsibility, benefit claims and appeals, prohibited transactions, and plan and service provider disclosure requirements.  He also routinely reviews and negotiates investment management, hedge fund, and private equity agreements and related documentation, and assists in the investment of plan assets and the negotiation of side letters.
 
Mr. Kim has extensive experience representing plan sponsors in controversies before the IRS, DOL, and PBGC.  He has worked with plan sponsors to correct operational and plan document failures through the IRS Employee Plans Compliance Resolution System, successfully defended plan sponsors in IRS and DOL audits, and has drafted  numerous favorable IRS determination letter applications for multiemployer, single employer, and public sector plans.

Education

  • J.D., University of California, Hastings College of the Law (2009)
    Tax Law Concentration Certificate
    Hastings Business Law Journal, Executive Productions Editor (2008-2009)/Editor (2007-2008)
  • B.S., University of California, Berkeley (2006)
    Haas School of Business
  • B.A., University of California, Berkeley (2006)
    Distinction in General Scholarship

Admissions

  • California

Courts

  • California State Court