Kem Tae has more than twelve years of experience practicing employee benefits law. Currently, her practice focuses on a variety of matters affecting Taft-Hartley/multiemployer fringe benefit funds, including pension/health/welfare compliance and counseling, governmental audits, and fiduciary obligations. 

Prior to joining Ledbetter Partners, Kem Tae spent nearly ten years in government service with the Pension Benefit Guaranty Corporation and the US Department of Labor. As an Assistant General Counsel at the PBGC, Kem Tae served as the agency subject matter expert and legal advisor relating to the standard terminations of defined benefit pension plans, audit litigation, and general agency investigative proceedings. She was also responsible for involuntary pension plan terminations and distress pension plan terminations. Prior to PBGC, she was an investigator with the US Department of Labor Employee Benefit Security Administration's Kansas City Regional Office. Before employment with the federal government, Kem Tae spent three years as an ERISA and employment law attorney in Minnesota.

Speaking Engagements and Publications

• Mike & Mike on the Fringe, The Basics of Trust Funds and Their Fiduciaries (January 2026)

• ERISA Boot Camp, Governmental Oversight (Columbus, OH; October 2025)

• Presenter, “Federal Policy and ERISA in a Changing Regulatory Environment” plenary panel, American Bar Association May Taxation Meeting 2025, May 2025

• Invited Moderator, “Government Investigations” panel, American Bar Association, Section of Labor and Employee Law – Employee Benefits Committee, 2025 Midwinter Meeting (February 2025)

• Presenter, “ERISA Preemption” panel, American Bar Association Joint Committee on Employee Benefits, ERISA Basics National Institute 2024, Nov. 2024

• Presenter, “ERISA Preemption” panel, American Bar Association Joint Committee on Employee Benefits, ERISA Basics National Institute 2023, Oct. 2023

• Lead Chapter Editor, Chapter 4 Reporting and Disclosure, Bloomberg ABA Employee Benefits Law Treatise, ABA Section of Labor and Employment Law, 2025-2026

• Contributing Chapter Editor, Bloomberg ABA Employee Benefits Law Treatise, ABA Section of Labor and Employment Law, 2025 Update

• Contributing Chapter Editor, Bloomberg ABA Employee Benefits Law Treatise, ABA Section of Labor and Employment Law, 2024 Update

• Contributing Chapter Editor, Bloomberg ABA Employee Benefits Law Treatise, ABA Section of Labor and Employment Law, 2023 Update 

• Member, Executive Planning Committee, American Bar Association, Section of Labor and Employee Law – Employee Benefits Committee, 2025 Midwinter Meeting (February 2025)