Kimberly S. Couch - Verrill Dana LLP

Kimberly S. Couch

Listed in Best Lawyers since 2007

Kim has practiced exclusively in the area of employee benefits and executive compensation. She brings to her clients a powerful combination of technical knowledge and practical experience developed over 27 years of advising clients in this highly specialized and rapidly changing area of law.

Kim’s practice involves the design, drafting, implementation, and termination of qualified retirement plans, such as defined benefit plans, cash balance plans, 401(k) plans, and 403(b) plans. She advises clients with respect to issues arising under the Internal Revenue Code and ERISA. Clients rely on Kim to ensure their plans are in compliance with federal and state laws, prepare IRS and Department of Labor submissions, counsel them on their fiduciary duties under ERISA, and prepare employee communications.

Kim also designs and implements nonqualified plans, such as supplemental retirement plans (SERPs), change in control agreements, 457 plans, and other deferred compensation arrangements, as well as rabbi trusts to fund such plans.

Kim is recognized as a thought leader with respect to welfare plans. She drafts health plans and summary plan descriptions for self-insured plans, umbrella plans encompassing all welfare plans, HIPAA compliance manuals, notices, and business associate agreements, COBRA procedures and notices, Health Care Reform amendments and notices, and flexible benefit plans.

Kim is a member of the Tax Section of the American Bar Association, serving on Employee Benefits subcommittees for Defined Benefit Plans, Exempt Organization and Governmental Plans, and Welfare Plan Design and Funding and a member of the New England Benefits Council. She has been selected for inclusion in Chambers USA: America's Leading Lawyers for Business as a leading benefits attorney and The Best Lawyers in America©.

Outside of the office Kim is an avid skier and baseball fan. During the winter weekends she divides her time between Sugarloaf and the races of her two boys. During the summer months, she can be found cheering on the Red Sox, the Portland Sea Dogs, and her sons at local baseball games.

University of VermontBA 1981George Washington University Law SchoolJ.D. 1984
Maine State Bar Association, Committee on Employee Benefits, Taxation SectionDistrict of Columbia Bar Association, Committee on Employee Benefits, Taxation SectionAmerican Bar Association, Committee on Employee Benefits, Taxation SectionNew England Benefits Council

Office Location

One Portland Square
P.O. Box 586
Portland, ME 04112-0586
United States

Practice Areas

Employee Benefits (ERISA) Law (ERISA, Executive Compensation, Pension, Health and Welfare)

Other Information