Kathleen Salas Bass Esq.

Boutwell Fay LLP
Kathleen Salas Bass


Kathleen Salas Bass, Esq. is Of Counsel at Boutwell Fay LLP in Newport Beach, California and joined the firm in 2003. Ms. Bass has provided legal counsel to public and private companies and tax-exempt organizations concerning the design, implementation, and operation of tax-qualified employee retirement plans, such as 401(k), profit sharing, 403(b), and 457 plans. Her clients include large and small plan sponsors, as well as third-party administrators who provide services to such plans. Ms. Bass has also represented clients regarding the qualified status of retirement plans before the Internal Revenue Service and the Department of Labor, including the correction of plan failures under IRS and DOL correction programs.

Ms. Bass also provides counsel to clients regarding employee welfare and fringe benefit plans, including fully-insured and self-insured group health plans. This involves advice regarding compliance with COBRA, HIPAA, PPACA, and other federal mandates, as well as the design, implementation, and operation of flexible benefit plans.

Ms. Bass provides advice concerning the requirements of ERISA and the Internal Revenue Code for both qualified retirement plans and health and welfare plans, including plan documentation, reporting, disclosure, and fiduciary responsibilities.

Ms. Bass is a member of the Orange County and San Diego County Chapters of the Western Pension & Benefits Council and past President of both the Governing Board and the Orange County Chapter of the Western Pension & Benefits Council. Ms. Bass was formerly associated with the law firms of Wilson Sonsini Goodrich & Rosati, DLA Piper and Pillsbury Winthrop Shaw Pittman.

Ms. Bass received her Juris Doctor from Stanford Law School and her Bachelor of Arts from the University of California, Irvine. Ms. Bass is a member of the California state bar.