Warren E. Kingsley 404.873.8636 [direct] 404.873.8637 [fax] warren.kingsley@agg.com Area of Practice Tax and Employee Benefits, with emphasis on qualified and nonqualified retirement plans and welfare benefit plans

Mr. Kingsley, a partner of the firm, heads the firm's Employee Benefits Practice Team and devotes most of his time to the design and administration of qualified and nonqualified retirement plans, including ESOPs, 401(k) and defined benefit pension plans. Generally, Mr. Kingsley represents corporate and other sponsors of such plans, but also represents individuals in employee benefits-related matters, including the taxation of contributions to and distributions from such plans. He represents the firm's employee benefits clients in compliance-related matters before the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation.

Mr. Kingsley also works closely with the firm's clients on the design and operation of their welfare benefit plans, including their group health, life and disability programs, as well as self-funded medical arrangements. His practice regularly involves providing advice to clients on the employee benefits issues associated with mergers and acquisitions of business entities.

Mr. Kingsley is a frequent lecturer, and has participated in numerous seminars involving ERISA, COBRA continuation coverage under group health plans, the Americans with Disabilities Act, the Family and Medical Leave Act, discrimination issues affecting welfare benefit plans, and various aspects of qualified retirement plans.

Professional Activities
State Bar of Georgia
Florida Bar Association
Southern Employee Benefits Conference

Education
B.A., Cornell University, 1977 (magna cum laude)
J.D., University of Miami (Florida) School of Law, 1980 (cum laude)
     Research Editor, University of Miami Law Review, 1978-79
     Articles and Comments Editor, University of Miami Law Review,1979-80
LL.M. (Taxation), Emory University School of Law, 1984

Admitted to Practice
State of Georgia, 1980
State of Florida, 1981