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Mark Kelly joined King and Spalding in 2007 as a counsel with the Employee Benefits practice.  Prior to joining King & Spalding, Mark was Chief Counsel - Benefits at Georgia-Pacific Corporation, and before that was a partner in the Atlanta law office of Kilpatrick Stockton. 

During his more than 20 years of practice, Mark has advised clients on all aspects of the design, implementation and administration of all types of employee benefits plans, executive compensation arrangements and the related funding vehicles.  He also represents clients in connection with purchases or sales or other transactions that involve assets of employee benefit plans.

Publications

  • Retirement Plan Relief for Victims fo Hurricanes Harvey, Irma, and Maria and the California Wildfires, King & Spalding Compensation and Benefits Insights, November 2017

  • The Wait is Over: Section 457(f) Proposed Regulations for Deferred Compensation Plans of Governmental and Tax-Exempt Employers, King & Spalding Compensation and Benefits Insights, July 2016 New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • Department of Labor Updates Fiduciary Guidance Regarding “Social Investing,” King & Spalding Compensation and Benefits Insights, April 2016 New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • Buyer Beware!  Purchasers in Asset Sales Liable for Multiemployer Pension Plan Withdrawal Liability, King & Spalding Compensation and Benefits Insights, December 2015 New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • Final Section 162(m) Regulations Clarify Exceptions to $1 Million Deduction Limit, King & Spalding Compensation and Benefits Insights, August 2015 New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • EXTRA! EXTRA! FASB Eliminates Extraordinary Items; Impact on Section 162(m) Plans, King & Spalding Compensation and Benefits Insights, March 2015 New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • Supreme Court Sets New Standards for ERISA Stock-Drop Cases, King & Spalding Compensation and Benefits Insights, July 2014

  • IRS Starts Limited Scope Section 409A Audits, King & Spalding Compensation and Benefits Insights, May 2014

  • "The Top Ten Most Common 409A Pitfalls", King & Spalding Compensation and Benefits Insights, April 2014

  • Additional Guidance On In-Plan Rollovers to Roth Accounts, King & Spalding Compensation and Benefits Insights, February 2014

  • IRS Notice 2013-54 Guidance Clarifying Impact of Affordable Care Act on HRAs, Health FSAs, and Employer Payment Plans, King & Spalding Compensation and Benefits Insights, December 2013

  • The IRS Delays the Information Reporting Requirements and the Employer Shared Responsibility Penalty, King & Spalding Compensation and Benefits Insights, August 2013

  • Notice to Employees Regarding Health Insurance Exchange Coverage Options, King & Spalding Compensation and Benefits Insights, June 2013

  • Identifying Full-Time Employees for Purposes of the Shared Responsibility Rules, King & Spalding Compensation and Benefits Insights, December 2012

  • Medical Loss Ratio Rebates: Fiduciary and Tax Considerations for Employers, King & Spalding Compensation and Benefits Insights, August, 2012

  • Affordable Care Act Guidance Regarding Automatic Enrollment, Employer Share Responsibility and Waiting Periods, King & Spalding Compensation and Benefits Insights, March 2012

  • Guidance on W-2 Reporting for Employer-Sponsored Health Coverage, King & Spalding Compensation and Benefits Insights, February 2012
Full Bio

Credentials

B.A., Furman University

J.D., University of Georgia

Georgia

Tennessee

American Bar Association