Wayne State University Law School, J.D., 1971
Wayne State University, B.S. 1968
U.S. Court of Appeals
- Sixth Circuit
U.S. Tax Court
U.S. District Court
- Eastern District of Michigan
Kal is an expert in employee benefits, specifically the design, implementation and overseeing of the administration of tax qualified retirement plans, tied in with lifetime and post-death planning with a sensitivity for the administrative concerns of plan benefit providers.
He has a diverse practice, representing governments and their agencies, labor unions as an employer and Indian tribal governments, as well as privately owned businesses.
His primary focus is handling the design, implementation, compliance and administrative issues for employers ranging from sole proprietors to those with more than 15,000 employees.
Because employer retirement benefits represent such a major portion of most client's plans for retirement, his practice includes estate planning for retirement plan distributions, as well as overall estate planning. His primary focus in lifetime planning includes health-care concerns and coordination and effective use of advance directives.
Kal has represented clients before the Internal Revenue Service, U.S. Department of Labor and the Pension Benefit Guaranty Corporation in numerous plan audits. He makes frequent presentations to accounting firms, financial service providers, the Michigan Association of CPAs and other organizations. He has worked with two of the largest counties in Michigan to solve their OPEB issue (Obligation for Post-Employment Benefits other than pensions).
Best Lawyers in America, Employee Benefits (ERISA) Law 2005-present; Trusts & Estates 2013-present
Michigan Super Lawyers, Employee Benefits/ERISA, 2006-present
DBusiness Magazine, Top Lawyers, Employee Benefits 2011-present
American Bar Association, Section on Employee Benefits, Member
State Bar of Michigan, Section on Employee Benefits, Member; Section on Taxation, Member; Section on Corporations, Member; Oakland County Bar Association, Employee Benefits Committee, Chair
Civic, Cultural & Social Activities
Michigan Classic Ballet Company, Founding Member, Board Member
Jewish Community Center of Metropolitan Detroit, Former Member of their Board of Trustees
Temple Beth El, Former Member of their Board of Trustees
Walsh College, Adjunct Tax Professor
"IRA Trusts," presented to Cohen & Company, CPAs, St. Clair Shores, Michigan with a simultaneous video conference with their office in Cleveland, Ohio, Oct. 26, 2016
"IRAs and Creditor Protection," Webinar presented to the Michigan Association of CPAs, Aug. 11, 2016
IRA Planning Strategies: The IRA Beneficiary Trust, presented to Michigan Association of CPAs at their Annual CPE Mega Conference, Lansing, Michigan, October 22, 2015 as well as to National Accounting Firms and Financial Planning organizations
"Pensions and Retiree Benefits for Municipalities," (Co-Presenter with Ken Sachs), 2011 Municipal Law Academy, Michigan Association of Municipal Attorneys, Lansing, Michigan, March 24, 2011
"408(b)2 Fee Disclosure for Retirement Plans - What Will It Mean to You?," (Webcast) John Hancock, September 2008
"Fiduciary Liability for Under Performance in Qualified Plans," Valenti and Associates Wealth Management Seminar, May 2008
"Tax Sheltered Retirement Plans Are Alive & Well," "CE" Day-NAIFA-Greater Detroit and FSP-Detroit Chapter, April 16, 2008
"ESOP's - Are they right for your clients?" Various Accounting Firms and Financial Service Providers in the Metropolitan Detroit area
"HSA's - the next wave in medical benefits," Michigan Association of CPA's
Retiree Seminars, Dearborn Association of Ford Salaried Retirees
"ERISA Compliance," Michigan Chamber of Commerce
"Are you an Independent Contractor or Employee?" Allstate Professional Agents Association of Southeastern Michigan
"What's wrong with your IRA investing in real estate?" McDonald & Company
"But I Thought My IRA Was Protected From My Creditors," Laches Employee Benefits Issue, Oakland County Bar Association, February 2012
“Inherited IRAs in Michigan Bankruptcy Courts are protected from claims of Creditors at least in Judge Walter Shapero’s Court,” State Bar of Michigan, Business Law Section, Debtor/Creditor Rights Committee Listserve, August 26, 2010
"Inherited IRAs--Have we Gotten too Smart for our Clients? What Happens When Our 'Stretch IRAs' Run into Creditor Issues," Michigan Tax Lawyer, Fall 2010
"Viva VEBA!" Hot Points, Winter 2007
"Who Should You Designate as the Beneficiary of One of Your Most Important Assets," Michigan Tax Lawyer, Volume XXVII, Issue 1, First Quarter 2001