Chris M. Kang has served as a trusted adviser to numerous companies, financial institutions, private investment fund sponsors, and tax-exempt entities with respect to complex matters involving employee benefits, ERISA, and executive compensation and is the go-to person for financial institutions and investment funds for practical advice and solutions on ERISA-related matters that will help further their business goals.
Chris is often called upon to analyze and structure investment funds in cases that involve investments by private and governmental employee benefit plans, and to counsel investment advisers in cases where they manage “plan assets” subject to ERISA.
Through his years of work in the investment fund area, Chris has extensive experience navigating the rules provided under ERISA’s “plan assets regulation,” including compliance with the “venture capital operating company” and “real estate operating company” exceptions, and in obtaining and complying with various “prohibited transaction” exemptions (including the QPAM exemption).
When representing pension trusts, Chris is often called upon to analyze alternative investments and to structure tax efficient investment structures, including the establishment of tax-exempt entities for purposes of holding real estate acquisitions. Chris has also represented pension trusts in the negotiation of numerous side-letter agreements in connection with various kinds of private fund investments.
Chris also regularly advises both borrowers and lenders with respect to ERISA matters involved in all types of financing transactions (including subscription-based credit facilities), and in connection with corporate mergers and acquisitions, Chris regularly advises both buyers and sellers with respect to employee benefits and compensation issues, including, without limitation, issues related to pension liabilities, health and welfare liabilities, nonqualified deferred compensation obligations, severance obligations, and change in control obligations.
Chris also regularly advises clients in various other types of corporate transactions, including, without limitation, corporate spin-offs, consolidations, joint-venture formations, divestitures.
In the area of executive compensation, Chris has extensive experience in the representation of both employers and executives in the negotiation of employment agreements, severance arrangements, nonqualified deferred compensation arrangements, and equity compensation arrangements, including structuring arrangements in compliance with Sections 409A, 457A, and 280G of the Internal Revenue Code.
In addition, Chris has provided guidance to clients on a wide variety of other compliance matters in the areas of employee benefits and executive compensation, including, without limitation, the implementation of tax-qualified employee benefit plans, the correction of plan failure, and the navigation through DOL and IRS audit investigations. Furthermore, Chris has experience in matters involving unions, multiemployer plans and withdrawal liability related issues.
- J.D., Southern Methodist University Dedman School of Law, 2007, Articles Editor, SMU Law Review Association
- B.S., Genetics, Texas A&M University, 2004, minor in Business Administration
ADMISSIONS : Texas
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