Shannon Goff Kukulka
Partner

Overview
Shannon Goff Kukulka is an employee benefits attorney in Holland & Knight's Nashville office. Experience as in-house counsel for a Fortune 500 company, a master's degree in business and roles in human resources and international law have provided Ms. Kukulka special insight into complex employee benefits issues. Clients appreciate her in-depth legal knowledge, broad experience and ability to develop creative, practical and cost-effective solutions to problems that may otherwise lead to penalties or litigation.
Companies across various industries value Ms. Kukulka's assistance with:
- retirement plans, including pension, 401(k), profit-sharing and nonqualified plans
- health and welfare plans, continuation coverage issues and Affordable Care Act (ACA) compliance
- executive compensation arrangements, change in control and "golden parachute" tax issues, and Section 409A compliance
- equity-based compensation arrangements, including stock options, restricted stock and phantom stock
- benefit issues in corporate transactions, including mergers and acquisitions (M&A), divestitures, financings and restructurings, and 280G analyses
- benefit matters arising under securities laws
- collectively bargained plans
- international benefits issues
- Employee Retirement Income Security Act of 1974 (ERISA) litigation strategy and government audits
Ms. Kukulka has spoken and provided training on various topics, including:
- healthcare reform laws and compliance/Affordable Care Act
- equity incentives/executive compensation
- corporate governance practices related to benefits and compensation
- fiduciary obligations and audits
- electronic compliance/e-strategies
- best practices in IRS, U.S. Department of Labor (DOL) and Pension Benefit Guaranty Corporation (PBGC) audits
- benefits due diligence and integration considerations in M&A
- wellness program compliance, including under the Health Insurance Portability and Accountability Act (HIPAA), ACA, Genetic Information Nondiscrimination Act (GINA) and Americans with Disabilities Act (ADA)
- international benefits issues
Ms. Kulkula has also authored several articles on healthcare reform, e-strategies and wellness programs for publications such as Workspan Magazine, Employee Benefit News, ADVANCE for Long-Term Care Management and Benefits Magazine.
Representative Experience
Credentials
- Instituto Tecnológico y de Estudios Superiores de Mexico, International Business Courses
- New York University School of Law, LL.M.
- University of Georgia, M.A., cum laude
- University of South Carolina School of Law, J.D.
- University of South Carolina, International M.B.A, magna cum laude
- University of South Carolina-Coastal, B.A., magna cum laude
- Illinois
- Tennessee
- U.S. Supreme Court
- U.S. Tax Court
- Tennessee Bar Association Leadership Law, Alumna
- Member, Nashville Bar Association
- Tennessee Bar Association
- Illinois Bar Association
- American Bar Association
- Society for Human Resource Management (SHRM)
- Middle Tennessee Employee Benefits Council
- National Asian Pacific American Bar Association
- Lawyers' Association for Women
- Tennessee Bar Association's Glass Ceiling Initiative, Past Member
- Waller Diversity Committee, Former Member
- Waller Women's Initiative Committee, Past Chair
- Book'em Board of Directors, Past Member
- First Steps Board of Directors and Executive Committee, Past Member
- The Children's House of Nashville Board of Directors, Past Member
- Nashville Adult Literacy Council, Pro Bono Volunteer
- Habitat for Humanity, Pro Bono Volunteer
- Hands on Nashville, Pro Bono Volunteer
- United Way, Pro Bono Volunteer
- The Best Lawyers in America guide, Corporate Governance Law, 2023-2025; Employee Benefits (ERISA) Law, 2013-2025; Employment Law - Management, 2023-2025
- The Best Lawyers in America guide, Employee Benefits (ERISA) Law Lawyer of the Year, 2023, 2025