Elena Kaplan has more than 20 years of experience advising employers on how to implement successful benefit programs to attract and retain talent, while complying with a myriad of applicable laws, including ERISA and the Internal Revenue Code. She provides advice on all manner of benefits, including health and welfare benefits, qualified retirement plans, executive compensation, and severance. Elena also assists employers with plan design, implementation, ongoing compliance, and plan termination, as well as navigating the benefits issues that arise when buying or selling a business.
A great deal of Elena's practice over the years has involved assisting employers with Affordable Care Act compliance, including updating plans to comply with coverage mandates and providing guidance about the "play or pay" rules for employers. She also has extensive experience advising covered entities about the HIPAA Privacy rules. In addition, Elena devotes a portion of her practice to the formation and ongoing compliance of nonprofit entities, including filing for and maintaining tax-exempt status.
Elena currently serves as secretary of the Jones Day Foundation and as a vice chair of the Employee Benefits Committee of the ABA Tax Section. She is a past president of the Young Lawyers Division of the State Bar of Georgia and served for 12 years on the board of governors of the State Bar of Georgia.
Experience
Additional Publications
- February 2019
The Many Elements Of Protection For Pre-Existing Conditions
Speaking Engagements
- October 29, 2018
Mental Health Parity, 2018 Health and Welfare Benefit Plans National Institute - September 15, 2017
The Affordable Care Act: How Health Coverage is Changing Under the Trump Administration; Federal Bar Association 2017 Annual Meeting and Convention - May 12, 2017
Mental Health Parity Litigation Trends, ABA Tax Section Meeting - February 13, 2017
Looking into the Crystal Ball: What You Need to Know About Tax Reform & the Future of the Affordable Care Act, Jones Day CLE Academy - January 20, 2017
The Future of the Affordable Care Act, ABA Tax Section Meeting - September 30, 2016
Proposed Form 5500 Changes and the Impact on Welfare Benefit Plans, ABA Tax Section Meeting - August 10, 2016
Compliance Update for Health and Welfare Plans, Ohio Health Action Council - February 22, 2016
Legal Issues for Employers under the Affordable Care Act in 2016 - January 30, 2016
Current and Future Developments Under the Affordable Care Act, ABA Tax Section Meeting - January 29, 2016
ACA Market Reforms and the Final Regulations, ABA Tax Section Meeting - September 25, 2015
Health Care Benefits and Affordable Care Act Updates - September 18, 2015
Impact of Obergefell v. Hodges on Welfare Benefit Plans, ABA Tax Section Meeting - May 8, 2015
Marketplace Notices: Whether and How to Respond, ABA Tax Section Meeting - April 23, 2015
The Decline and Rebirth of Detroit - March 17, 2015
Affordable Care Act in 2015: The State of the Law for Employers, Individuals, and Health Care Providers Five Years After Enactment, PLI Webinar - February 19, 2015
Key Health Care Issues for Non-Health Care Lawyers - January 31, 2015
ACA Issues in M&A, ABA Tax Section Meeting - January 30, 2015
DOL Audits of Health Care Plans, ABA Tax Section Meeting - September 19, 2014
The New Employer Reporting Requirement: Offers of Health Coverage, ABA Tax Section Meeting - July 17, 2014
To Pay or Play Under the Affordable Care Act: Update on the Employer Mandate and Tax Implications - March 26, 2014
Bargaining Benefits: Bargaining Health Care and Pension Changes - March 25, 2014
Affordable Care Act Update -- What You Need to Know from the Recently Issued Final Regulations - February 26, 2014
Get Ready to Play or Pay: The Employer Health Coverage Mandate Under the Affordable Care Act - December 6, 2013
The Patient Protection and Affordable Care Act: What the Labor and Employment Lawyer Should Know; 43rd Annual Labor and Employment Law Institute - September 29, 2013
What Health Care HR Needs to Know about the Affordable Care Act, American Society for Healthcare Human Resources Administration 49th Annual Conference - August 15, 2013
Affordable Care Act: Implementation for Employers; Region 21 Chapter 13 Trustee Conference - August 1, 2013
Affordable Care Act Presentation - June 20, 2013
The Affordable Care Act: Current Implementation Issues for Employers - May 30, 2013
Affordable Care Act - Getting Ready to Pay or Play: ACA Compliance for Smaller and Growing Employers - May 29, 2013
Affordable Care Act - Getting Ready to Pay or Play: ACA Implementation for "Large" Employers - April 25, 2013
Get Ready to Play or Pay in 2014! Complying with the Health Coverage Mandates, ICLE New Tax Laws CLE - April 9-10, 2013
Jones Day 2013 Chicago Health Care Conference - April 9 & 10, 2013
Affordable Care Act: Implementation Issues for Employers, Jones Day Chicago Health Care Conference - March 21, 2013
Cleveland WEB -- Annual Legal & Regulatory Update - February 28, 2013
Get Ready To Play or Pay!: Key Considerations About the Employer Health Coverage Mandate, Jones Day CLE Academy - February 21, 2013
Navigating the Road to 2014: Moving from Compliance to Strategic Planning - November 14, 2012
Employer Wellness Policies, ADA, HIPAA and Affordable Care Act Considerations, Ohio Chamber of Commerce Webinar - November 13, 2012
Health Care Reform: What's Next for Employers? - August 23, 2012
SEBC / SHRM Atlanta Joint Conference -- Benefits & Retirement Plan Hot Buttons: What Employers Need to Know - July 26, 2012
2012 Speaker Series
Health Care Reform and the Affordable Care Act: What's Next for Employers? - June 5, 2012
Health Care Reform: What If They Throw the Whole Thing Out? - September 21, 2011
Collective Bargaining and Health Care Reform, American Forest & Paper Association Employee Relations Committee - March 2, 2011
Health Care Reform - What Shall We Look for in 2011?, Jones Day Atlanta Office CLE Academy - October 21, 2010
Federal Health Care Reform - Impact on Contractors, Department of Energy Contractor Attorneys' Association - September 3, 2010
Health Reform - Claims Appeals Process, Health Action Council of Ohio Webinar - April 20, 2010
Health Care Reform - Impact on Employers, Jones Day Benefits Breakfast - February 14, 2008
Current Issues in Employee Benefits and Tax, ICLEGA 18th Annual Winter Seminar - July 11, 2003
Employee Benefits Under the Uniformed Services Employment and Reemployment Rights Act (USERRA), Federal Legal Protections for the Military CLE
- University of Florida (LL.M. in Tax 2002); American University (J.D. summa cum laude 1998); University of Virginia (B.A. in Drama [Costume Design] 1993)
- Georgia
The Best Lawyers in America (2018-2021)
Fellow, American Bar Foundation
Selected as a Georgia Super Lawyers "Rising Star" six years in a row
State Bar of Georgia, Young Lawyers Division, recipient of: "Ross Adams Award" (2013), "Outstanding Commitment and Service to the YLD Award" (2006 and 2003), and "Outstanding YLD Committee Chair Award" (2000)