Atlanta + 1.404.581.8653

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.


  • Milliken & Company acquires Encapsys, LLCJones Day advised Milliken & Company in its acquisition of Encapsys, LLC, a world leader in microencapsulation delivery systems for the building, construction, paper, bedding and personal care industries.
  • ABM to acquire Able Services for $830 millionJones Day is advising ABM Industries Incorporated in the acquisition of Able Services, a leading facilities services company headquartered in San Francisco, in a cash transaction valued at $830 million.
  • VSE Corporation acquires Global Parts GroupJones Day advised VSE Corporation in the acquisition of Global Parts Group, Inc. in an all-cash transaction valued at approximately $38 million.
  • Axion BioSystems completes sale of company to Summa EquityJones Day advised Axion BioSystems, Inc., a leading provider of MEA and impedance technology for single-cell analysis, in its sale of the company to Summa Equity.
  • MedShape acquired by DJOJones Day advised MedShape, Inc., a privately held orthopedic medical device company founded in 2005, in connection with its acquisition by DJO, a subsidiary of Colfax Corporation.
  • PureCycle Technologies combines with Roth CH Acquisition I Co.Jones Day advised PureCycle Technologies LLC ("PureCycle") in its business combination with Roth CH Acquisition I Co. ("Roth SPAC"), a publicly-traded special purpose acquisition corporation backed by Roth Capital Partners and Craig-Hallum Capital Group, and Roth CH Acquisition I Co. Parent Corp., a wholly owned subsidiary of Roth CH ("Holdings"), among others.
  • VSE Corporation acquires HAECO Special ServicesJones Day advised VSE Corporation, a leading provider of aftermarket distribution and maintenance, repair, and overhaul (MRO) services for land, sea and air transportation assets for government and commercial markets, in its acquisition of HAECO Special Services, LLC from HAECO Airframe Services, LLC, a division of HAECO Americas, in an all cash transaction.
  • PGT Innovations acquires 75% ownership stake in Eco Window Systems for $108 millionJones Day advised PGT Innovations, Inc. in its $108 million acquisition of a 75% ownership stake in Eco Window Systems and its related companies, which are leading manufacturers and installers of aluminum, impact-resistant windows and doors serving the South Florida region, as well as PGTI's related $60 million Rule 144A and Regulation S add-on offering of 6.75% Senior Notes due 2026.
  • Daikin acquires ABCO HVACR Supply + SolutionsJones Day advised Daikin North America LLC, a subsidiary of Daikin Industries, Ltd. and the world's largest manufacturer of heating, cooling, and refrigerant products, in the acquisition of ABCO HVACR Supply + Solutions, the leading full line distributor of HVAC and refrigeration systems and supplies in the Northeastern United States.
  • Smith & Nephew acquires Extremity Orthopedics business of Integra LifeSciences Holdings Corporation for $240 millionJones Day advised Smith & Nephew plc, the global medical technology company, in its acquisition of the Extremity Orthopedics business of Integra LifeSciences Holdings Corporation (NASDAQ: IART) for $240 million on a cash and debt-free basis.
  • HD Supply acquired by The Home Depot, Inc. for $8.8 billionJones Day advised HD Supply, Inc. ("HDS") in its $8.8 billion acquisition by The Home Depot, Inc. ("Home Depot").
  • Ohio Transmission acquires JCI IndustriesJones Day advised Ohio Transmission in its acquisition of JCI Industries, a leading provider of pumps, motors, controls, field service and remanufacturing to commercial, industrial and environmental customers throughout the Midwest.
  • Helios Technologies acquires Balboa Water Group for $218.5 millionJones Day advised Helios Technologies in the $218.5 million acquisition of BWG Holdings I Corp. (operating as Balboa Water Group) from investment funds affiliated with AEA Investors LP.
  • HD Supply sold its Construction & Industrial--White Cap business segment for $4 billion to an affiliate of Clayton, Dubilier & RiceJones Day advised HD Supply Holdings, Inc. in the $4 billion sale of its Construction & Industrial--White Cap business (also known as "White Cap"), a leading distributor of specialty concrete and construction products and services in North America serving professional contractors, to an affiliate of Clayton, Dubilier & Rice.
  • iPipeline acquires WELISJones Day advised iPipeline, a subsidiary of Roper Technologies, Inc., in its acquisition of WELIS, a premier provider of life insurance illustration systems to carriers in the U.S.
  • HanesBrands completes $700 million Senior Notes offeringJones Day represented HanesBrands Inc., a leading marketer of everyday basic innerwear and activewear apparel in the Americas, Europe, Australia, and Asia-Pacific, in connection with a private offering of $700 million aggregate principal amount of 5.375% Senior Notes due 2025.
  • Western Digital sells ActiveScale™ business to QuantumJones Day advised Western Digital Corporation's subsidiary Western Digital Technologies, Inc. in the sale of its ActiveScale™ business to Quantum Corporation.
  • Central American conglomerate acquires significant strategic real estate holding in HondurasJones Day represented a Central American conglomerate in the acquisition of a significant strategic real estate holding in Honduras.
  • VSE Corporation divests Prime Turbines, LLC to PTB Holdings USA, LLCJones Day advised VSE Corporation, a leading provider of distribution and repair services for land, sea, and air transportation assets in the public and private sectors, in the sale of subsidiary Prime Turbines, LLC to PTB Holdings USA, LLC.
  • J.F. Lehman acquires Integrated Global ServicesJones Day advised long-standing client J.F. Lehman & Company, a leading middle-market private equity firm focused exclusively on the aerospace, defense, maritime, government, and environmental sectors, in the acquisition and related financing of Integrated Global Services, Inc. ("IGS").
  • 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