Kimberly I. McCarthy

Kim advises clients concerning the federal and state tax, employee benefit, and health care regulatory implications of business decisions. She provides technical tax, ERISA/employee benefits, and health care regulatory assistance in business planning. Kim also assists in business succession planning; and drafts and evaluates employee benefit plans, including health insurance; non-qualified deferred compensation, and executive compensation plans. Additionally, Kim provides professional auditing services, assisting clients in determining whether existing programs and policies comply with applicable tax law, ERISA, COBRA, HIPAA, MSP, and other related laws.

She represents clients before state tax boards and the Internal Revenue Service, Department of Labor, and Division of Taxation, as well as before state and federal agencies and assists tax exempt organizations in obtaining tax exempt status, advises them on operational issues, and intercedes with the IRS on their behalf. Kim also provides advice and counsel to individuals with regard to tax and employee benefits matters including compensation and estate planning.

Kim instituted a firm-wide initiative that encourages employees to support Children's Friend & Service, an organization dedicated to helping disadvantaged Rhode Island children thrive.

HONORS

  • Selected by her peers for inclusion in The Best Lawyers in America in the Litigation & Controversy – Tax: Tax law: Corporate Governance and Compliance Law Sections.
  • Named by Providence Business News, in its inaugural class of 40 Under Forty, as an award recipient for her career success, community involvement and a commitment to making a difference.


REPRESENTATIVE PUBLICATIONS

“The War on Charity: Nonprofits Should Take a Page from the For-Profit Handbook to Survive & Thrive”, Partridge Snow & Hahn LLP Take Note eAlert, April 2014

“New [Neon Pink!] Rhode Island Form of Advance Directive”, Partridge Snow & Hahn LLP Take Note eAlert, January 2014

“President’s New “MyRA” Initiative: the Good, the Bad, and the Unknown”, Partridge Snow & Hahn LLP Take Note eAlert, January 2014

“New IRS Guidance on Same-Sex Spouses and Cafeteria Plans”, Partridge Snow & Hahn LLP Take Note eAlert, December 2013

“Not Everything in Health Reform is Delayed: Employers Must Send Notices to Employees by October 1”, Partridge Snow & Hahn LLP Take Note eAlert, September 2013

“New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses”, Partridge Snow & Hahn LLP Take Note eAlert, September 2013

“All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes”, Partridge Snow & Hahn LLP Take Note eAlert, August 2013

“Supreme Court Declares DOMA Unconstitutional”, Partridge Snow & Hahn LLP Take Note eAlert, June 2013

Nonprofit “To DO” list for 2013” Partridge Snow & Hahn LLP Take Note E-Alert, March 2013

"Health Care Reform is (almost 100%) Constitutional; What Next?:" Partridge Snow & Hahn LLP Take Note E-Alert, February 2012

"Payroll Tax Cut Extended – New Form Issued for Employers" Partridge Snow & Hahn LLP Take Note E-Alert, February 2012

"Fundamentals of Family Foundations" Partridge Snow & Hahn LLP Stepping Stones newsletter Fall 2011

"Employers: Take a Moment to Comment In Support of New Health Care Reform Safe Harbor." Partridge Snow & Hahn LLP Take Note E-Alert, September 2011

Co-authored Rhode Island chapter of the ABA Sales & Use Tax Deskbook.  May 2011

"House Passes 1099 Repeal: Update"  Partridge Snow & Hahn LLP Take Note E-Alert, April 2011

"SOS (“Save Our Stuff”): Common Mistakes Employers Make That Put Their Assets at Risk" Partridge Snow & Hahn LLP Take Note E-Alert, March 2011

"1099 Repeal Appears Certain" Partridge Snow & Hahn LLP Take Note e-Alert, January 2011

"New Nondiscrimination Rules for Health Plans Delayed" Partridge Snow & Hahn LLP Take Note e-Alert, January 2011

"Payroll Changes Require Immediate Action as Result of New Tax Package" Partridge Snow & Hahn LLP Take Note e-Alert, December 2010

"Changes for Your Health Plan: Do you want the good news or the bad news first?"  Partridge Snow & Hahn LLP Take Note e-Alert, November 2010

"SEC Set to Propose New Fiduciary Standards for Brokers and Investment Advisers" Partridge Snow & Hahn LLP Take Note e-Alert, September 2010

"Massachusetts Court Ruling May Have Immediate Effect on Employee Benefits" Partridge Snow & Hahn LLP Take Note e-Alert, July 2010

"Health Care Reform: What Should I Do Right Now?" Partridge Snow & Hahn LLP Take Note e-Alert, May 2010

"COBRA Premium Subsidy Provisions?" Partridge Snow & Hahn LLP Take Note e-Alert, December 2009 - April 2010

"Governor Amends Rhode Island Mini-COBRA to Extend COBRA Subsidy; Action Required by May 1”, Partridge Snow & Hahn LLP Take Note e-Alert, April 2009

"2009 Stimulus Bill: Expansion of COBRA Coverage”, Partridge Snow & Hahn LLP Take Note e-Alert, March 2009


"Recent Economic Developments Affecting Your Personal Planning" Partridge Snow & Hahn LLP Client Alert, January 2009

"Has the Current Market Limited Your Ability to Use Endowment Funds as a Current Funding Source?”, Partridge Snow & Hahn LLP Take Note e-Alert, October 2008

"Employers Sponsoring 401(k) Plans Exposed to New Risk " Partridge Snow & Hahn LLP Client Alert, March 2008

"Potential for Tax Exposure – and Missed Planning Opportunities " Partridge Snow & Hahn LLP Client Alert, June 2007




Kim advises clients concerning the federal and state tax, employee benefit, and health care regulatory implications of business decisions. She provides technical tax, ERISA/employee benefits, and health care regulatory assistance in business planning. Kim also assists in business succession planning; and drafts and evaluates employee benefit plans, including health insurance; non-qualified deferred compensation, and executive compensation plans. Additionally, Kim provides professional auditing services, assisting clients in determining whether existing programs and policies comply with applicable tax law, ERISA, COBRA, HIPAA, MSP, and other related laws.

She represents clients before state tax boards and the Internal Revenue Service, Department of Labor, and Division of Taxation, as well as before state and federal agencies and assists tax exempt organizations in obtaining tax exempt status, advises them on operational issues, and intercedes with the IRS on their behalf. Kim also provides advice and counsel to individuals with regard to tax and employee benefits matters including compensation and estate planning.

Kim instituted a firm-wide initiative that encourages employees to support Children's Friend & Service, an organization dedicated to helping disadvantaged Rhode Island children thrive.

HONORS

  • Selected by her peers for inclusion in The Best Lawyers in America in the Litigation & Controversy – Tax: Tax law: Corporate Governance and Compliance Law Sections.
  • Named by Providence Business News, in its inaugural class of 40 Under Forty, as an award recipient for her career success, community involvement and a commitment to making a difference.


REPRESENTATIVE PUBLICATIONS

“The War on Charity: Nonprofits Should Take a Page from the For-Profit Handbook to Survive & Thrive”, Partridge Snow & Hahn LLP Take Note eAlert, April 2014

“New [Neon Pink!] Rhode Island Form of Advance Directive”, Partridge Snow & Hahn LLP Take Note eAlert, January 2014

“President’s New “MyRA” Initiative: the Good, the Bad, and the Unknown”, Partridge Snow & Hahn LLP Take Note eAlert, January 2014

“New IRS Guidance on Same-Sex Spouses and Cafeteria Plans”, Partridge Snow & Hahn LLP Take Note eAlert, December 2013

“Not Everything in Health Reform is Delayed: Employers Must Send Notices to Employees by October 1”, Partridge Snow & Hahn LLP Take Note eAlert, September 2013

“New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses”, Partridge Snow & Hahn LLP Take Note eAlert, September 2013

“All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes”, Partridge Snow & Hahn LLP Take Note eAlert, August 2013

“Supreme Court Declares DOMA Unconstitutional”, Partridge Snow & Hahn LLP Take Note eAlert, June 2013

Nonprofit “To DO” list for 2013” Partridge Snow & Hahn LLP Take Note E-Alert, March 2013

"Health Care Reform is (almost 100%) Constitutional; What Next?:" Partridge Snow & Hahn LLP Take Note E-Alert, February 2012

"Payroll Tax Cut Extended – New Form Issued for Employers" Partridge Snow & Hahn LLP Take Note E-Alert, February 2012

"Fundamentals of Family Foundations" Partridge Snow & Hahn LLP Stepping Stones newsletter Fall 2011

"Employers: Take a Moment to Comment In Support of New Health Care Reform Safe Harbor." Partridge Snow & Hahn LLP Take Note E-Alert, September 2011

Co-authored Rhode Island chapter of the ABA Sales & Use Tax Deskbook.  May 2011

"House Passes 1099 Repeal: Update"  Partridge Snow & Hahn LLP Take Note E-Alert, April 2011

"SOS (“Save Our Stuff”): Common Mistakes Employers Make That Put Their Assets at Risk" Partridge Snow & Hahn LLP Take Note E-Alert, March 2011

"1099 Repeal Appears Certain" Partridge Snow & Hahn LLP Take Note e-Alert, January 2011

"New Nondiscrimination Rules for Health Plans Delayed" Partridge Snow & Hahn LLP Take Note e-Alert, January 2011

"Payroll Changes Require Immediate Action as Result of New Tax Package" Partridge Snow & Hahn LLP Take Note e-Alert, December 2010

"Changes for Your Health Plan: Do you want the good news or the bad news first?"  Partridge Snow & Hahn LLP Take Note e-Alert, November 2010

"SEC Set to Propose New Fiduciary Standards for Brokers and Investment Advisers" Partridge Snow & Hahn LLP Take Note e-Alert, September 2010

"Massachusetts Court Ruling May Have Immediate Effect on Employee Benefits" Partridge Snow & Hahn LLP Take Note e-Alert, July 2010

"Health Care Reform: What Should I Do Right Now?" Partridge Snow & Hahn LLP Take Note e-Alert, May 2010

"COBRA Premium Subsidy Provisions?" Partridge Snow & Hahn LLP Take Note e-Alert, December 2009 - April 2010

"Governor Amends Rhode Island Mini-COBRA to Extend COBRA Subsidy; Action Required by May 1”, Partridge Snow & Hahn LLP Take Note e-Alert, April 2009

"2009 Stimulus Bill: Expansion of COBRA Coverage”, Partridge Snow & Hahn LLP Take Note e-Alert, March 2009


"Recent Economic Developments Affecting Your Personal Planning" Partridge Snow & Hahn LLP Client Alert, January 2009

"Has the Current Market Limited Your Ability to Use Endowment Funds as a Current Funding Source?”, Partridge Snow & Hahn LLP Take Note e-Alert, October 2008

"Employers Sponsoring 401(k) Plans Exposed to New Risk " Partridge Snow & Hahn LLP Client Alert, March 2008

"Potential for Tax Exposure – and Missed Planning Opportunities " Partridge Snow & Hahn LLP Client Alert, June 2007



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