Admissions

  • South Carolina
  • U.S. District Court for the District of South Carolina
  • U.S. Court of Appeals for the Fourth Circuit
  • United States Tax Court

Certifications

  • Tax Specialist

Kenneth A. Janik

Partner
ken.janik@nelsonmullins.com
T: 803.255.9460
F: 803.255.5159
Meridian, 17th Floor
1320 Main Street
Columbia, SC 29201

Ken Janik is a partner of Nelson Mullins Riley & Scarborough LLP in Columbia where he practices in the areas of taxation, ERISA and employee benefits, and corporate law. Mr. Janik is certified by the Supreme Court of South Carolina as a tax specialist.

Experience

  • Counsels clients regarding:
    • Executive compensation and employee benefits matters, including qualified and non-qualified profit sharing, pension, ESOPs, multiple employer plans (MEPs), professional employer organization (PEO) plans, employee leasing organization plans, and other retirement plans; health, accident, disability, multiple employer welfare arrangements (MEWAs), and other welfare plans; employee benefits-related taxation matters; stock options, restricted stock, phantom stock, equity, synthetic equity, and similar compensation; LLC profits interests; 280G golden parachute issues; non-qualified deferred compensation; 409A issues; ERISA; fiduciary issues; Internal Revenue Code; COBRA; employee benefit plan design, and modification
    • IRS and U.S. Department of Labor Audits
    • Compliance with Internal Revenue Service and U.S. Department of Labor regulations and pronouncements
    • Executive compensation and employee benefits matters in the context of mergers and acquisitions, securities offerings, reorganizations, restructurings, disputes and litigation involving employee benefits, and planning and developing strategies to avoid disputes and litigation
    • Matters related to economic development incentives, state and federal tax-related planning, and disputes and litigation

Representative Transactions

  • Advised target corporation in a $2 billion merger regarding various employee benefits matters, including fiduciary and other ESOP-related considerations both pre- and post-closing. 
  • Advised many clients involved in mergers, reorganizations, preferred stock offerings, and other transactions regarding equity-based compensation considerations, including IRC Section 409A and 280G matters. 
  • Advised clients, including hedge funds regarding their portfolio companies, in negotiations with executives regarding employment, change of control, equity-based incentives, and related agreements and matters.