kwd@groom.com
202-861-6611
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Kendall specializes in Title II of ERISA. She has advised clients on a wide range of tax issues affecting tax-qualified retirement plans, welfare plans, cafeteria plans, and non-qualified plans. In addition, she has addressed issues associated with employers' reporting and withholding obligations.

Kendall joined the Firm in 2001 after working with William M. Mercer, Incorporated, where she specialized in tax-qualified retirement plans. She chose Groom because of its excellent reputation and the opportunity to work with talented people.

Kendall received her J.D., cum laude, in 1987 from the University of Michigan Law School where she graduated Order of the Coif. She received an undergraduate degree in history from Williams College, and an undergraduate degree in nursing from the University of North Carolina - Chapel Hill. Her experience as a nurse, which requires both compassion and good listening skills, has helped Kendall develop strong relationships with clients by inspiring trust and confidence.

In her free time, Kendall enjoys reading books, especially history books, taking long walks and bike rides, and working in the garden.

Publications:

InPension & Benefits Week: “Deductibility of ESOP Dividends After EGTRRA: Time to Revamp the Administration of ESOP Dividends” (2002); “Catch-Up Contributions: IRS Guidance and Technical Corrections” (2002); “Tracking the Comprehensive Proposed Rules for 401(k) and Matching Plans” (2003); “Final IRS Rules for Catch-Up Contributions” (2003); “IRS Proposed Rules on Elimination of Optional Payment Forms from Defined Benefit Plans and Other ‘Anti-Cutback’ Issues” (2004); and “Comparison Chart Shows How 401(k)/(m) Regs. Alter Current Policy” (2005); "Insights into IRS's Updated EPCRS Program" (2006).  In Tax Management Compensation Planning Journal: “Proposed IRS Rules on Section 204(h) Notices After EGTRRA” (2002). In Benefits & Compensation Law Alert: “IRS Proposal for ‘Phased Retirement’ Arrangements” (2005). In Employee Benefits for Nonprofits: "IRS Bulletin Revisits Part-Time Employee Coverage Issues - 403(b) Plans Should Pay Special Attention" (2006).