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Kathryn L. Moore

university of kentucky college of law professor kathy moore

Stites & Harbison Professor of Law

Room 223 College of Law

(859) 257-7637


Kathryn L. Moore is a Stites & Harbison Professor of Law, and has held the title of Ashland-Spears Distinguished Research Professor of Law since 2013.  She teaches Federal Income Tax, Employee Benefits, State and Local Tax, and Land Use Planning. Her research focuses on employee benefits and Social Security reform.  

Professor Moore is author of Understanding Employee Benefits (2015) and co-author (with Lawrence Frolik) of the casebook, The Law of Employee Pension and Welfare Benefits (3d ed. 2011). Her articles have appeared in such journals as the Washington & Lee Law Review, the Ohio State Law Journal, and the George Mason Law Review.

Professor Moore served as a member of the Lexington-Fayette Urban County Board of Adjustment for eight years. She served as a senior editor of the ABA Section of Labor Law’s Employee Benefits Law treatise for eleven years.

Prior to teaching, Professor Moore was a Tax/ERISA associate with the DC law firm of Sutherland, Asbill & Brennan, and clerked for then-U.S. District Court Chief Judge Harold M. Fong in Honolulu, Hawaii. Professor Moore is a member of the American Law Institute and the National Academy of Social Insurance and fellow of the American College of Employee Benefits Counsel.


  • J.D., magna cum laude, Cornell Law School


  • Employee Benefits
  • Social Security Reform
  • Land Use Planning

Books & Book Chapters

  • The Future of the Cadillac Tax, in 2016-8 New York University Review of Employee Benefits and Executive Compensation (LexisNexis)
  • Understanding Employee Benefits Law (LexisNexis 2015).
  • The Pay-or-Play Penalty under the Affordable Care Act: Emerging Issues, in 2014-4 New York University Review of Employee Benefits and Executive Compensation (LexisNexis), also published in 47 Creighton L. Rev. 611 (2014).
  • The Law of Employee Pension and Welfare Benefits (3d ed., LexisNexis 2012) (with Lawrence A. Frolik).
  • Regulating Investment Advice for 401(k) Plan Participants: Is More Investment Advice the Answer?, in 2010-5 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • 401(k) Plan Fees: A Trifecta of Governmental Oversight, in 2009-17 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • The Law of Employee Pension and Welfare Benefits (2d ed., LexisNexis 2008) (with Lawrence A. Frolik).
  • Other Eligible "Employees": Owners, Partners, Independent Contractors, Leased Employees, in 1-12 Federal Income Taxation of Retirement Plans (LexisNexis 2008).
  • The New Retiree Health VEBAs, in 2008-7 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • Social Security Reform: An Analysis of the Ball/Altman Three-Point Plan, in 2007-22 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • Social Security Reform in 2005 and Beyond, in 2006-8 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • Social Security, in The Encyclopedia of Human Development (Sage 2006).
  • President Bush's Personal Retirement Accounts: Saving or Dismantling Social Security, in 2005-5 New York University Review of Employee Benefits and Executive Compensation (LexisNexis).
  • The Law of Employee Pension and Welfare Benefits (1st ed., LexisNexis 2004) (with Lawrence A. Frolik).
  • Statutory Supplement to The Law of Employee Pension and Welfare Benefits (LexisNexis 2004-2007) (with Lawrence A. Frolik).

Scholarly Articles

Scholarship is available for download at Kathryn L. Moore's SelectedWorks page.

  • Closing the Retirement Savings Gap: Are State Automatic Enrollment IRAs the Answer?, 24 Geo. Mason L. Rev. 35 (2016).

  • A Closer Look at the IRAs in State Automatic Enrollment IRA Programs, 23 Conn. Ins. L.J. 217 (2016).

  • A Comparison of the Role of the Employer in the French and U.S. Health Care Systems, 30 Hofstra Lab. & Emply. L.J. 459 (2013).

  • Social Security in an Era of Retrenchment: What Would Happen if the Social Security Trust Funds were Exhausted?, 28 A.B.A. J. Lab. & Emp. L. 43 (2012).

  • The Lexington-Fayette Urban County Board of Adjustment: Fifty Years Later, 100 Ky. L.J. 435 (2011-2012).

  • An Overview of the U.S. Retirement Income Security System and the Principles and Values It Reflects, 33 Comp. Lab. L. & Pol’y J. 5 (2011).

  • The Future of Employment-Based Health Insurance After the Patient Protection and Affordable Case Act, 89 Neb. L. Rev. 885 (2011).

  • The Future of Social Security: Principles to Guide Reform, 41 J. Marshall L. Rev. 1061 (2008).

  • Social Security Reform: Fundamental Restructuring or Incremental Change?, 11 Lewis & Clark L. Rev. 341 (2007).

  • Book Review, 40 J. Marshall L. Rev. 909 (2007) (reviewing Nancy J. Altman, The Battle for Social Security: From FDR’s Vision to Bush’s Gamble (2005)).

  • Reforming Retirement Systems: Why the French Have Succeeded When Americans Have Not, 22 Ariz. J. Int'l & Comp. L. 251 (2005).

  • Lessons from the French Funding Debate, 65 Ohio St. L.J. 5 (2004).

  • The Effects of Partial Privatization of Social Security upon Private Pensions, 58 Wash. & Lee L. Rev. 1255 (2001).

  • The Best of Times and the Worst of Times: Lessons from Recent Reforms of the French Retirement System, 29 Ga. J. Int'l & Comp. L.  441 (2001).

  • Raising the Social Security Retirement Ages: Weighing the Costs and Benefits, 33 Ariz. St. L.J. 543 (2001).

  • Partial Privatization of Social Security: Assessing Its Effect on Women, Minorities, and Lower-Income Workers, 65 Mo. L. Rev. 341 (2000).

  • Redistribution Under the Current Social Security System, 61 U. Pitt. L. Rev. 955 (2000).

  • Redistribution under a Partially Privatized Social Security System, 64 Brook. L. Rev. 969 (1998).

  • Privatization of Social Security: Misguided Reform, 71 Temple L. Rev. 131 (1998).

  • The Kentucky Law Survey: Taxation, 86 Ky. L.J. 875 (1998).

  • State and Local Taxation: When Will Congress Intervene?, 23 J. Legis. 171 (1997).

  • State and Local Taxation of Interstate and Foreign Commerce: The Second Best Solution, 42 Wayne L. Rev. 1425 (1996).

  • Special Project, Article Two Warranties in Commercial Transactions: An Update, 72 Cornell L. Rev. 1159 (1987) (with Debra L. Goetz, Douglas E. Perry & David S. Rabb).

Popular Media

  • Legal Rules Governing Annuity Distributions from Retirement Plans, in ABA Joint Committee on Employee Benefits, Lifetime Income Options for Retirement Plans: Where Do We Go From Here?, Webinar (March 1, 2012). 
  • SPDs, Fiduciary Communications, and Remedies: Commentary from around the ERISA bar on CIGNA v. Amara, 131 S. Ct. 1866 (May 16, 2011), ABA Employee Benefits Committee Newsletter (Summer 2011). 
  • Practicing Before a Board of Adjustment: Seven Practical Tips, 75 Bench & B. 10 (Jan. 2011).
  • A Guide to Charitable Deductions for Sculptors and Collectors, 6 inSite 1 (1993) (with B. Seltzer).
  • Metropolitan Life v. Ward After Burlington Northern and Nordlinger, 6 The Insurance Tax Review 866 (1992), reprinted in 3 State Tax Notes 686 (1992) (with Margaret M. Richardson).
  • The Implications for Foreign Commerce, 3 State and Local Taxes Weekly 7 (1992) (withJLibin & H. Maloy).
  • Right to Refund of Discriminatory State Premium Taxes, 5 The Insurance Tax Review 591 (1991) (with Margaret M. Richardson).

Selected Presentations

  • Same Sex Marriage in a Post-Perry and Windsor America, Presentation at the Kentucky Bar Association Annual Convention (June 19, 2014) (with Allison I. Connelly & Ross T. Ewing).


  • Survivors’ Pensions – United States, Report for the French government’s Conseil d'Orientation des Retraite's Comparative Study on Survivors' Benefits (2006).

The University of Kentucky Board of Trustees today approved the University Research Professorships for the 2020-21 academic year.

The purpose of the University Research Professorship program is to recognize and publicize research accomplishments of scholars across the full range of disciplines at UK. The award amount is $10,000 for one year, to be used to further the research, scholarship and creative endeavors of the awardee.  

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UK Rosenberg Law Students Place Second in Employee Benefits Competition

University of Kentucky J. David Rosenberg College of Law students Jacob Ludwig and Zachary Holt placed second earlier this year in the Ellen A. (Nell) Hennessy Employee Benefits Moot Court Competition at Catholic University in Washington, D.C. The team also won best brief runner-up.

Catholic Law and the American College of Employee Benefits Counsel hosted the third annual competition in which participants address cutting-edge employee benefits issues. Seven teams competed, including two from Catholic Law. Catholic Law and UK Rosenberg Law teams competed in the finals.

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August 3, 2016
By: Whitney Harder

University of Kentucky College of Law faculty and staff are sharing their expertise with legal educators across the country at the Southeastern Association of Law Schools (SEALS) Conference this week. The conference, held in Amelia Island, Florida, runs until Aug. 9.

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