Jason A. Rothman
Jason Rothman is a member of the Ogletree Deakins employee benefits practice group. Mr. Rothman counsels publically traded companies, closely-held companies, and non-profit organizations on all aspects of employee benefits and executive compensation law. He counsels them on qualified and nonqualified employee benefit plans, executive compensation plans, health and welfare plans, and employment and related agreements.
Tax Qualified Plans
- Drafts plan documents and amendments thereto
- 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 health care 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 counsel to publically 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
Education and Honors
J.D., cum laude, Cleveland State University, Cleveland-Marshall College of Law, 2003
B.S.B.A., The Ohio State University, Fisher College of Business, 2000
- Chambers USA (2014)
- Rising Star by Ohio Super Lawyers Magazine (2009 and 2010)
- American Bar Association
- Ohio State Bar Association
- Worldwide Employee Benefits Network (WEB)
- Amherst Public Library, Trustee
- Lorain County Urban League, Treasurer/Director
- Leadership Lorain County, Class of 2007
- 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
- Federal Bar Association, Northern District of Ohio Chapter - "Affordable Care Act Basics for the Employment Lawyer" - Cleveland - December 2, 2013
- Lorain County Take Five Breakfast Series - "How Your Employee's Life Events May Impact Your Obligations as an Employer" - Elyria - November 19, 2013
- HR.com Webinar - "The Changing World of Employee Benefits - The Affordable Care Act and DOMA" - November 6, 2013
- Lorain County SHRM - "The Changing World of Employee Benefits - The Affordable Care Act and DOMA" - Elyria - October 17, 2013
- Lorman Education Services - "Health Care Reform and the Employer Mandate" - Independence - August 23, 2013
- Construction Employers Association - "Employment Law Update" - Cleveland - June 19, 2013
- Society of Healthcare Human Resources Professionals of Pennsylvania, Northwest Chapter - "Healthcare Reform Strategies: The Employer Mandate" - Grove City - April 12, 2013
- Ohio State Bar Association Webinar - "What Businesses Should Know About Health Care Insurance" - February 28, 2013
- Valley Hotel and Resort Association - "Healthcare Reform Strategies: The Employer Mandate" - Scottsdale - February 20, 2013
- HR.com Webinar - "Developments in Multiemployer Pension Plans" - November 8, 2012
In The News
- May 2, 2014 - - "Employers Need Strategies to Prepare For Employee Premium Tax Credit Notices"
- April 29, 2014 - - "A Short-Term Solution for Tough Economic Times?"
- January 5, 2014 - - "The Benefits of a Post-Windsor World"
- June 28, 2013 - - "Private Companies Grapple with Supreme Court's DOMA Decision"
- June 27, 2013 - - "Supreme Court Ruling Narrows Gay Couples' Benefit Gap"
- June 26, 2013 - - "Love is Love, But in Light of DOMA Employers Should Adjust Health, Retirement, and Tax Planning"
- June 26, 2013 - - "DOMA Doomed Under Constitutional Equal Protection Guarantees"
- January 31, 2013 - - "Get Fit . . . Or Pay the Price"
- April 20, 2012 - - "Sixth Circuit Finds CBA Provision Requiring Union to Indemnify Employer for Withdrawal Liability Does Not Violate Public Policy Under ERISA"
- March 2, 2012 - - "ERISA Pre-empts State Law Breach of Contract Claim"
- June 18, 2009 - - "Milwaukee's Sick-Leave Ordinance Struck Down"
- March 10, 2009 - - "COBRA Delays Have Left Many Shouldering Their Own Medical Costs"
- April 2008 - - "Clamping Down - How the IRS Will Strictly Enforce Cafeteria-Style Benefit Plans"
- 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"
- January 31, 2013 - Ogletree Deakins Blog Post - "EBSA Updates Delinquent Filer Voluntary Compliance Program"
- August 23, 2012 - Ogletree Deakins Publication - "Eleventh Circuit Rules on Wellness Program Under the ADA"
- August 2012 - The Federal Lawyer Magazine - "Key Employee Benefits Issues Affecting Severance Arrangements"
- July 5, 2012 - Ogletree Deakins Blog Post - "Health Care Reform Upheld—Now What for Employers?"
- June 15, 2012 - Law360 - "Much-Needed Guidance For Health FSAs Has Arrived"
- June 4, 2012 - Ogletree Deakins Publication - "Benefits eAuthority"
- June 4, 2012 - Ogletree Deakins Publication - "IRS Provides Much Needed Guidance for Health FSAs"
- April 3, 2012 - Ogletree Deakins Publication - "Benefits eAuthority"
- April 3, 2012 - Ogletree Deakins Publication - "Sixth Circuit Finds CBA Provision Requiring Union to Indemnify Employer for Withdrawal Liability Does Not Violate Public Policy Under ERISA"
- February 21, 2012 - Ogletree Deakins Publication - "Benefits eAuthority"
- February 21, 2012 - Ogletree Deakins Publication - "New Guidance on Lifetime Income Options in Retirement Plans"
- February 14, 2012 - Ogletree Deakins Publication - "Benefits eAuthority"