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The Pension Law Outlook Under a Biden Administration


Speaker(s): Arthur H. Kohn, Deva A. Kyle, Howard Pianko
Recorded on: Feb. 18, 2021
PLI Program #: 320408

Arthur Kohn is General Counsel – ERISA, Compensation and Benefits at Citigroup.  Prior to joining Citigroup, Arthur was a partner at Cleary Gottlieb Steen and Hamilton LLP. His practice focused on compensation and benefits matters, including executive compensation, pension compliance and investment, employment law and related matters.

He repeatedly has been recognized for his work on behalf of clients by the business and legal press, including Best Lawyers, which named him its 2014 New York Employee Benefits (ERISA) Lawyer of the Year. He has also been recognized for his work in employee benefits and executive compensation law by Chambers USA, The Legal 500, Super Lawyers of New York and others.

He is frequently invited to speak about executive compensation, taxation and corporate governance matters across the United States. Arthur is an adjunct professor at New York University School of Law and a regular guest lecturer at Columbia Law School.

Arthur received a B.A. from Columbia University and a J.D. from Columbia Law School, where he was admitted into the Accelerated Interdisciplinary Legal Education program, was appointed a Harlan Fiske Scholar and received Phi Beta Kappa honors.


Practice Area:

Employee Retirement and Health Benefits

Plan Governance

Fiduciary Advisory Services

Executive Compensation

International Benefits

Howard Pianko is the head of Seyfarth Shaw’s New York benefits practice. During his more than thirty-five years of experience in employee benefits law and executive compensation, he has counseled both domestic and international clients on matters running the full benefits gamut. His current practice focuses extensively on fiduciary and plan governance matters, executive compensation (including both domestic and cross-border equity and incentive plans) as well as benefit and employment considerations in M&A transactions, including post-transaction implementation and restructuring.

He is a Charter Fellow in the American College of Employee Benefits Counsel and a founding member of the International Pension and Employee Benefits Lawyers Association. He has been recognized for his professional expertise by, among others, Chambers, Legal 500 and Best Lawyers in America and also designated as a BTI Client Service All-Star. He originated and co-chairs two PLI programs involving ERISA investment considerations and another focused on the application of ERISA to the health plan space.


Deva Kyle is Of Counsel at Bredhoff & Kaiser, PLLC a Washington, D.C. firm, over sixty years old, with a national practice, specializing in labor and employment law, employee benefits and tax law, and complex civil litigation.  She joined the firm in 2019 after practicing for more than 15 years in benefits law and policy.  

At Bredhoff, Deva advises plans, trustees, unions, and employers on a wide range of employee benefits, federal tax and legislative matters and advocates for clients on Capitol Hill, with the PBGC, DOL, and the IRS.  

Prior to joining Bredhoff, Deva served as Tax Counsel on detail to the U.S. House of Representatives Committee on Ways and Means where she advised the committee on tax policy and retirement security including recent multiemployer relief efforts and the Secure Act. 

Deva began her career in 2004 with the Pension Benefit Guaranty Corporation representing the agency as an attorney and Assistant Chief Counsel in large exposure litigation and Chapter 11 bankruptcy cases. Later she served as Staff Director in the Office of Policy and External Affairs at PBGC where she was principally responsible for leading the agency’s multiemployer pension policy efforts. 

In 2015 and 2016, Deva worked at the Treasury Department where, with a team of Treasury leaders, she crafted Treasury’s Multiemployer Pension Reform Act (“MPRA”) program regulations and processes. Once the program was established, Deva worked closely with Special Master Ken Feinberg and oversaw the first team of analysts, actuaries, and attorneys for the MPRA program reviewing the most financially and actuarially complex applications for benefit suspension to date. In 2017, she returned to PBGC to serve as Acting Deputy Chief of Negotiations and Restructuring where she helped lead PBGC’s single and multiemployer insurance programs. There, she participated in single employer early warning program negotiations and oversaw multiemployer Alternative Withdrawal Liability Rule requests, benefit suspension applications, mergers, and partitions, among other PBGC concerns. 

Deva received her B.A. in Sociology from Vassar College and her J.D. from the Georgetown University Law Center. Deva is admitted in California and D.C.