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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.


  • Deltek acquires ComputerEaseJones Day advised Deltek, a subsidiary of Roper Technologies, Inc., a technology company that operates businesses that design and develop software and engineered products for global niche markets, in its acquisition of substantially all of the assets of ComputerEase, a provider of construction accounting software.
  • Milliken Infrastructure Solutions sold to ClockSpring|NRIJones Day advised Milliken & Company in the sale of Milliken Infrastructure Solutions, LLC to ClockSpring|NRI, a manufacturer of highly innovative and engineered products for the repair and rehabilitation of global critical infrastructure.
  • Milliken & Company acquires PolartecJones Day advised Milliken & Company in its acquisition of Polartec, a strong global brand known for its innovative performance textiles for outdoor and military apparel, from Versa Capital Management, LLC.
  • Milliken & Company acquires Andover Healthcare, Inc. and Andover Resources, Inc.Jones Day advised Milliken & Company, an industrial manufacturer that is active in a breadth of disciplines, including specialty chemical, floor covering, performance and protective textile materials, in connection with the acquisition of Andover Healthcare, Inc. and Andover Resources, Inc., leading manufacturers of cohesive bandages and tapes for healthcare, animal health, and sports medicine industries.
  • Newell Brands to sell The United States Playing Card Company to Cartamundi GroupJones Day is advising Newell Brands Inc. in the sale of The United States Playing Card Company ("USPC") to Cartamundi Group, a leading manufacturer and distributor of playing cards and board games.
  • Engage PEO acquired by Lightyear CapitalJones Day advised Engage PEO, a professional employer organization providing HR outsourcing solutions to small and mid-sized businesses across the U.S., in its acquisition by Lightyear Capital.
  • Newell Brands sells Process Solutions to One Rock Capital Partners, LLC for $500 millionJones Day advised Newell Brands Inc. in the sale of its Process Solutions business to One Rock Capital Partners, LLC for $500 million in cash.
  • Cortec Group sells WU Holdco to The Carlyle Group and TA AssociatesJones Day advised the Cortec Group in the sale of WU Holdco, Inc., the holding company for Weiman Products, LLC and Urnex Brands, LLC, which are leading developers, manufacturers, and distributors of specialty cleaning products for the consumer and commercial markets, to The Carlyle Group and TA Associates.
  • Central American conglomerate acquires agricultural and energy businessJones Day represented a Central American conglomerate in connection with the acquisition and related financing of an agricultural and energy business, subject to post-closing adjustments.
  • Smith & Nephew acquires Ceterix® Orthopaedics Inc. for up to $105 millionJones Day advised Smith & Nephew in its acquisition of Ceterix® Orthopaedics, Inc., the developer of a unique device that addresses complex meniscal tear patterns, for up to $105 million.
  • Gray Television acquires Raycom Media for $3.6 billionJones Day advised Gray Television, Inc., a television broadcast company headquartered in Atlanta, Georgia, in connection with its acquisition of privately-owned Raycom Media, Inc., a Montgomery, Alabama-based television broadcast company, in a cash and stock transaction with an enterprise value of approximately $3.6 billion.
  • Southern Company sells certain Florida assets to NextEra Energy for $6.5 billionJones Day advised Southern Company in three separate transactions for the sale of several of its Florida assets – Gulf Power Company, Florida City Gas, and the entities holding Southern Power’s interest in Plant Oleander and Plant Stanton – to NextEra Energy (NYSE: NEE) for an aggregate purchase price of $6.5 billion, including total equity value of approximately $5.1 billion.
  • KeyBank and KeyBanc Capital Markets provide $235 million credit facility to ATI Merger Sub, Avalign Holdings, and Avalign TechnologiesJones Day represented KeyBank National Association as administrative agent, collateral agent, documentation agent, issuing lender, and swing line lender, and KeyBanc Capital Markets Inc., as joint lead arranger and bookrunner, in a $235 million first lien credit facility provided to ATI Merger Sub, Inc., Avalign Holdings, Inc., and Avalign Technologies, Inc. in connection with Linden Capital Partners' acquisition of Avalign Technologies, Inc.
  • Newell Brands sells Pure Fishing to Sycamore Partners for $1.3 billionJones Day advised Newell Brands Inc. in the sale of its Pure Fishing business to Sycamore Partners for approximately $1.3 billion in cash.
  • Kenall sold to Legrand, North and Central AmericaJones Day advised Kenall Manufacturing, a leading manufacturer of innovative, energy efficient, and sustainable specification grade lighting and control solutions for commercial, industrial, and institutional buildings, in its sale of the Company to Legrand, North and Central America.
  • Flowers Foods acquires Canyon Bakehouse for $205 millionJones Day advised Flowers Foods, Inc. in its $205 million acquisition (including a performance-based contingent payment of $5 million) of Canyon Bakehouse, LLC, a privately held, gluten-free baking company based in Johnstown, Colorado.
  • University successfully rebuts proposed Affordable Care Act employer penaltyJones Day represented a university after the IRS proposed a multimillion dollar employer penalty relating to health coverage.
  • HD Supply completes $750 million offering of Senior NotesJones Day represented HD Supply, Inc., one of the largest industrial distributors in North America, in connection with its issuance of $750 million in aggregate principal amount of 5.375% Senior Notes due 2026 in a Rule 144A and Regulation S offering.
  • Great Elm Capital Group acquires Valley Healthcare Group and Northwest Medical for $63.6 millionJones Day advised Great Elm Capital Group, Inc. in the $63.6 million acquisition and combination of Valley Healthcare Group and Northwest Medical to create a leading regional provider of sleep and respiratory-focused durable medical equipment and services across five states in the U.S., serving approximately 70,000 patients annually.
  • Big Red acquired by Keurig Dr PepperJones Day advised Big Red Group Holdings, LLC in the acquisition by Keurig Dr Pepper Inc. ("KDP") of all the outstanding membership interests of Big Red not already owned by KDP.
  • Speaking Engagements

    • 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
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