Jason advises clients on their tax-qualified plans including plan design and adoption, ERISA compliance, day-to-day plan operation, fiduciary compliance, IRS and DOL plan audits and submissions under the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Fiduciary Correction Program, and the Delinquent Filer Voluntary Compliance Program. In addition, he advises employers on their welfare benefit plan compliance issues. This includes counseling employers on the Affordable Care Act, COBRA, HIPAA, ERISA, and wellness plan design.
Jason counsels employers on executive compensation issues, including nonqualified plan design, employment agreements, severance agreements and general compliance issues arising under Internal Revenue Code Section 409A. He assists employers on employee benefits issues that arise in mergers and acquisitions, performing due diligence and drafting proper purchase agreement provisions affecting employee benefits and executive compensation matters.
Jason received his JD from Cleveland State University College of Law and his BSBA from The Ohio State University.
J.D., cum laude, Cleveland State University College of Law, 2003
B.S.B.A., The Ohio State University, Fisher College of Business, 2000
Tax Qualified Plans
- Drafts plan documents and amendments
- Assists clients in determination letter submissions
- Counsels employers on the day-to-day operation of tax-qualified retirement plans
- Advises employers on multiemployer pension plans including issues related to withdrawal liability
- Handles representation of organizations in audits of tax-qualified plans before the Internal Revenue Service and Department of Labor
- Provides assistance to clients on submissions under the Employee Plans Compliance Resolution System, Voluntary Fiduciary Correction Program and Delinquent Filer Voluntary Compliance Program
Welfare Benefit Plans
- Counsels employers on healthcare reform compliance
- Advises clients on welfare benefit regulatory compliance issues, including compliance with COBRA and HIPAA requirements
- Assists clients on the proper design and administration of cafeteria plans
- Provides wellness plan design and compliance advice
- Provides counsel to publicly traded companies with respect to Internal Revenue Code Section 162(m) and 280G compliance
- Advises employers all aspects of Internal Revenue Code Section 409A
- Drafts nonqualified plans, employment agreements, and severance agreements
Mergers and Acquisitions
- Performs due diligence and counsel related to employee benefit compliance issues
- Assists in preparation of purchase agreement provisions affecting employee benefit plans and executive compensation matters
Professional & Community
Professional & Community
- American Bar Association, Member
- Ohio State Bar Association, Member
- Worldwide Employee Benefits Network (WEB), Member
- Greater Cleveland Sports Commission, Associate Board Member
- Leadership Lorain County, Class of 2007
Presentations & Speeches
Presentations & Speeches
- Lorman Education Services Webinar, "Assisting Your Employees in Meeting Their Retirement Goals", August 9, 2022
- Employers Council on Flexible Compensation (ECFC) 2022 Symposium, "How Flexible Are Your Benefits?," Orlando, FL, August 4, 2022
- Worldwide Employee Benefits Network (WEB), Northeast Ohio Chapter, Annual Legal and Regulatory Update, “Health & Welfare Plan Developments," Webinar, March 10, 2022
- BenefitsPRO Broker Expo, "BidenCare and COVID-19 – Welfare Plan Change for 2021 and Beyond," San Diego, August 17, 2021
- Ogletree Deakins Podcast, "Breaking Down Benefits: Is Your Wellness Plan Healthy?" August 5, 2021
- Workplace Strategies Virtual Seminar, "Employee Benefits in the Time of COVID," June 25, 2021
- Ogletree Deakins Podcast, "Breaking Down Benefits: ERISA Plan Documents and Summary Plan Descriptions," April 5, 2021
- Employee Benefits Symposium, "Vaccine Incentives: Legal and Practical Issues for Employers," February 19, 2021
- Ogletree Deakins Webinar, "COVID-19 Update for Employers: Employee Benefits and Compensation Issues," March 25, 2020
- Ogletree Deakins Webinar, "COVID-19 Update for Employers: Employee Benefits and Compensation Issues," March 23, 2020
- Ogletree Deakins Webinar, "Sizing Up the SECURE Act," February 19, 2020
- Worldwide Employee Benefits Network (WEB), Northeast Ohio Chapter & Cleveland SHRM Joint Program, "Getting Your Employee Benefits House in Order – Qualified Benefit Plans," Cleveland, November 14, 2019
- Employers Council on Flexible Compensation 2019 Symposium, "Modernizing Leave and Its Compliance Issues," Cincinnati, August 7, 2019
- BenefitsPRO Broker Expo, "Employee Benefits Not Top 10," Miami, April 3, 2019
- Employers Council on Flexible Compensation 2018 Symposium, "First Aid for Benefit Plans," San Diego, August 8, 2018
- Ohio State Bar Association Webcast, "ERISA Fiduciary Overview," May 23, 2018
- Ohio State Bar Association Webcast, "Tax Reform's Impact on Employee Benefit Programs," March 1, 2018
- Construction Financial Management Association 2017 Buckeye Regional Conference, "401(k) Fiduciary Responsibility Panel," Toledo, September 27, 2017
- Ohio State Bar Association Webcast, "What Employers Should Know About Their Health Plans," August 2, 2017
- Ohio State Bar Association Webcast, "Fixing Tax Qualified Plan Failures Under EPCRS," May 2, 2017
- EBN Benefits Forum & Expo, "Minimizing the Cost of ACA Penalties – Not the Same Thing as Avoiding ACA Penalties," Nashville, September 29, 2016
- Ohio State Bar Association Webcast, "The Employee Benefits Not Top 10," February 14, 2016
- Ohio State Bar Association Webcast, "First Aid for Employee Benefit Plans," July 29, 2015
- Crain's Cleveland 2015 Health Care Forum, "Promoting Wellness Amid a Challenging Regulatory Landscape," Cleveland, June 2, 2015
- Akron Area SHRM, "Affordable Care Act Update," Akron, May 13, 2015
- Ohio State Bar Association Webcast, "What Businesses Should Know About Health Care Insurance," March 12, 2015
- HR.com Webinar, "Affordable Care Act Update," February 18, 2015
- HR.com Webinar, "First Aid for Benefit Plans," October 10, 2014
- OSBA 51st Annual Midwest Labor and Employment Law Seminar, "Affordable Care Act Update," Columbus, October 10, 2014
- Lorman Education Services, "Healthcare Reform and the Employer Mandate," Independence, August 22, 2014
- HR.com Webinar, "First Aid for Benefit Plans," May 15, 2014
- Worldwide Employee Benefits Network (WEB), Cleveland Chapter, Annual Legal and Regulatory Update, "Welfare Plan Developments – PPACA and DOMA," Cleveland, March 20, 2014
- Ohio State Bar Association Webcast, "What Businesses Should Know About Health Care Insurance," March 12, 2014
- Western Reserve Chapter of SHRM, "The Changing World of Employee Benefits – The Affordable Care Act and DOMA," Niles, March 11, 2014
- Center for Competitive Management Webinar, "Benefits in a Post-DOMA Workplace: Managing the Impact of the Windsor Decision on Benefit Plans," February 21, 2014
- May 20, 2021, Benefits Pro, "American Rescue Plan Act: Employee Benefits Changes You Should Know"
- April 8, 2020, Today's General Counsel, "Unpaid Leaves and Furloughs During the Pandemic"
- October 4, 2018, Employee Benefit Advisor, "Severance Plans, Part 2: How Savvy Employers Prevent COBRA Issues"
- October 3, 2018, Employee Benefit Advisor, "Severance Plans, Part 1: How Savvy Employers Can Stay ERISA Compliant"
- May 30, 2018, Employee Benefit Advisor, "IRS Unveils 2019 HSA and HDHP Limits for Contributions"
- October 2015, Employee Benefits and Wellness Excellence Essentials, "Guest Editor’s Note"
- March 2015, Health Action Council Newsletter, "Recent Cyber Attack Serves as Reminder to Review HIPAA Documents"
- September 8, 2014, SHRM.org, "Contributing Employer Cannot Sue Multiemployer Pension Plan Trustees"
- November 1, 2013, SHRM.org, "Government Enjoined From Enforcing ACA Contraceptive Mandate Against Employer"
- July 2013, The Federal Lawyer, "Employee Benefit Plan Failures and Correction Opportunities"
- Summer 2013, Ohio State Bar Association, Fine Print, "Ohio Provides Continuing ‘Mini-COBRA’ Coverage for Former Small Business Employees"
Mentioned & Quoted
- April 3, 2020, Taxnotes, "Coronavirus Could Trigger Exception to Deferred Comp Rules"
- March 2, 2020, Law360, "High Court ACA Case Could Devastate Employee Health Plans"
- May 31, 2019, Law360, "Ogletree Brings Back Employee Benefits Pro"
- Nov/Dec 2017, PLANADVISOR Magazine, "The Next Step – Advisor Choices on Participant-Level Fiduciary Recommendations"
- February 17, 2017, Columbus Business First, "When Trump Tweets, Benefit Advisors' Phones Ring – Here's What Clients Want to Know"
- June 2016, Plan Sponsor Magazine, "Minding the Gap"
- April 23, 2015, Bloomberg BNA – Health Law Reporter, "EEOC Issues Proposed Rule Regarding ADA Regulations on Employer Wellness Programs"
- October 10, 2014, Law 360, "3 Tips for Avoiding EEOC Suits Over Wellness Programs"
- May 2, 2014, Bloomberg BNA – Pension & Benefits Daily, "Employers Need Strategies to Prepare for Employee Premium Tax Credit Notices"
- April 29, 2014, Human Resource Executive, "A Short-Term Solution for Tough Economic Times?"
- January 5, 2014, Workforce, "The Benefits of a Post-Windsor World"
- June 28, 2013, The Washington Post, "Private Companies Grapple With Supreme Court’s DOMA Decision"
- June 27, 2013, Bloomberg, "Supreme Court Ruling Narrows Gay Couples’ Benefit Gap"
- June 26, 2013, JD Supra, "Love Is Love, But in Light of DOMA Employers Should Adjust Health, Retirement, and Tax Planning"
- June 26, 2013, Employment Law Daily, "DOMA Doomed Under Constitutional Equal Protection Guarantees"
- January 31, 2013, Human Resource Executive, "Get Fit . . . Or Pay the Price"
News & Events
- The BTI Consulting Group, Inc.,
- Calfee Ranks Among Top 33% of Law Firms in 2022 BTI Client Service A-Team List; Recognized as One of 59 Most Improved Law FirmsThe BTI Consulting Group, Inc.,
- Calfee’s Employee Benefits and Executive Compensation Practice Welcomes Partner Jason A. Rothman to Its Cleveland Office