"Working at Groom means being part of a specialized team that is focused on the needs of our clients. One of the more satisfying aspects of working at Groom is knowing that if I don't have the expertise to help out on a particular issue, someone else at Groom does. The breadth and depth of knowledge among our attorneys is phenomenal." More from Kendall's perspective

Kendall W. Daines specializes in Title II of ERISA.  She has advised clients on a wide range of tax issues affecting tax-qualified retirement plans.

Ms. Daines joined the Firm in 2001 after working with William M. Mercer, Incorporated, where she specialized in tax-qualified retirement plans.  Prior to that she had worked in several other law firms since graduation from law school.

Publications: In Pension & Benefits Week: "Deductibility of ESOP Dividends After EGTRRA: Time to Revamp the Administration of ESOP Dividends" (2002); “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); "IRS Finalizes Comprehensice Update of Code section 415 Regulations"(2007).  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).  In Journal of Retirement Planning: "Automatic Enrollment Programs and Default Investments: The DOL and IRS Provide More Clarity" (2008).  In PlanSponsor Magazine: "Mid-Year Elimination of Safe Harbor Non-elective Contributions" (2009).