Full-Service Law Firm solving complex challenges through bold thinking, precise execution, and shared purpose.

Full Service Law Firm | Michael Best & Friedrich LLP

Specializing in the Intersection of Business &amp; Government

Meet our team of trusted advisors, strategic thinkers, and community builders dedicated to client success.

Learn about our full-service legal and business solutions, designed to address complex challenges for leading organizations across industries.

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Kirk’s practice focuses on legal issues related to all aspects of the employment cycle, from hiring through termination and severance. Substantially experienced in both benefits and employment law, Kirk is well positioned to help clients respond to the opportunities, vulnerabilities and benefit ramifications of particular employment decisions.

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Developing and maintaining effective compliance strategies related to defined benefit plans, defined contribution plans, executive compensation and welfare benefit plans

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Advising clients on Family and Medical Leave Act (FMLA) and disability compliance

Counseling clients on Affordable Care Act (ACA), COBRA, and Health Insurance Portability and Accountability Act (HIPAA) compliance

Advises clients on complying with frequently changing situations presented by COVID-19

Helping clients maintain tax-qualified plan status

Representing clients in workplace issues involving workplace discrimination, return to work and accommodation

Advising clients on ERISA withdrawal liability

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Advised major healthcare and dental providers, medical billers, and health plans on all aspects of HIPAA privacy and security breaches, including OCR and state enforcement

Assisted with the creation of a non-qualified deferred compensation arrangement for an industrial client’s executive group spanning multiple countries. The project was complicated because it involved ensuring compliance with laws in a number of different countries. Kirk’s team was able to complete the project, ensuring the executives received their anticipated benefits

In coordination with the merger of two financial service clients, Kirk helped to mitigate the tax effect of the merger on the principals based on the application of non-qualified deferred compensation rules that would be triggered as a result of the deal

Successfully and efficiently worked through an IRS audit of a healthcare client that was related to the termination of a defined benefit pension plan

Successfully and efficiently worked through an IRS audit of an educational client related to Federal Insurance Contribution Act (FICA) liability associated with the creation of a non-qualified deferred compensation arrangement that triggered unintended tax consequences for the recipients of the benefit

Frequently guide clients through accommodation and Family and Medical Leave Act (FMLA) obligations associated with an employee’s attempted use of laws as a shield to prevent employment actions. Kirk also has successfully defended such terminations when the former employee sued

Helped a client successfully and efficiently work through an audit by the Department of Labor (DOL) related to the Affordable Care Act (ACA) and Health Insurance Portability and Accountability Act (HIPAA) compliance of a health plan

Successfully defended multiple DOL audits regarding FMLA compliance

Successfully defended multiple DOL audits regarding Fair Labor Standards Act (FLSA) compliance

Kirk A. Pelikan

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Michael Best Represents Fiddleheads Coffee in Successful Sale

2026 Brings New DOL Opinion Letters on FMLA

Michael Best Attorneys Earn Recognition in The Best Lawyers in America 2026 List

Credentials

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Engagement

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Insights

Michael Best Represents Fiddleheads Coffee in Successful Sale

2026 Brings New DOL Opinion Letters on FMLA

Michael Best Attorneys Earn Recognition in The Best Lawyers in America 2026 List

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