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
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
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
November 1, 2010, Healthcare Reform: Tax and Employee Benefit Issues
January 9, 2009, Changes in Health and Section 125 Cafeteria Plan Benefits- What You Need to Know Now