Kelly Smith Hathorn advises public and private sector employers on a variety of employee benefits issues. Kelly has experience with qualified plan design, drafting, administration/compliance, and termination. She also has experience with nonqualified deferred compensation arrangements, including having reviewed executive employment agreements for Code Section 409A compliance.

Kelly also advises clients on the design and administration of their welfare benefit and cafeteria plans, and has spoken on various topics related to employer-provided health benefits, including what employers need to know about the Health Care Reform Law.

Kelly has represented employers in pension and benefit claims disputes.

Prior to joining Shipman & Goodwin, Kelly was a law clerk to the Honorable Robert N. Chatigny, United States District Judge for the District of Connecticut. She also served as an intern to the Honorable Jon O. Newman, United States Circuit Judge for the Second Circuit.

Distinctions

· Articles Editor, Connecticut Law Review

Professional Affiliations

· Connecticut Bar Association

Publications

May 10, 2013, An Update on 401(k) Plan Investment Issues, and Revenue Sharing in Particular

February 8, 2013, Early Planning and Action on Health Care Reform

January 14, 2013, Early Planning and Action on Health Care Reform

July 12, 2012, Supreme Court Decision On Health Care Reform - What It Means For Employers

May 23, 2012, Department of Labor Issues Final ERISA Fee Disclosure Rules

January, 2012, Co-Editor, Second Circuit, ERISA Survey of Federal Circuits

August 11, 2011, New IRS Compliance Check Project to Target Higher Education Organizations and their 403(b) Plans

March 16, 2011, The Department of Justice Will No Longer Defend the Defense of Marriage Act ("DOMA")

April 26, 2010, Health Care Reform: What Employers Need to Know Now

February 26, 2010, Employers Must Provide Notice of Health Care Premium Assistance Under CHIPRA

January 22, 2010, New Model COBRA Notices Issued by Department of Labor

January 7, 2010, New Law Extends and Expands COBRA Premium Assistance Program

January, 2010, Co-Editor, Second Circuit, ERISA Survey of Federal Circuits

October 16, 2009, Reminder to Execute 403(b) Plan Documents Before IRS Deadline of December 31, 2009

October 7, 2009, IRS Issues Guidance Relating To Waiver of 2009 Required Minimum Distributions

September 10, 2009, IRS Revises "Special Tax Notice" for Participants Receiving Eligible Rollover Distributions

February 27, 2009, COBRA Premium Assistance Program Requires Immediate Action By Employers

January 29, 2009, Waiver of Required Minimum Distributions for 2009

December 19, 2008, IRS Extends Deadline for 403(b) Written Plan Document

December 18, 2008, Health, Welfare and Fringe Benefits Limits 2007 - 2009

December 17, 2008, Retirement Plan Limitations 2007 - 2009

October 14, 2008, Executive Voluntary Departure Checklist

August 7, 2008, Second Circuit Holds That Cash Balance Plans Are Not Age Discriminatory

July 18, 2008, IRS Rethinks its Deferred Compensation Rules

May 8, 2008, ERISA Case Update

News

September 26, 2006, Shipman & Goodwin Welcomes 2006 Fall Associate Class

Events

May 23, 2013, The Affordable Care Act: What Do We Do Now?

March 28, 2013, Labor and Employment Spring Seminar: 2013 Public Sector Legal Update

November 1, 2010, 2010 Tax 360 Conference: Federal Tax Legislative Update

January 9, 2009, Changes in Health and Section 125 Cafeteria Plan Benefits- What You Need to Know Now