Claudia NoelleWhitmire (Noelle)


亚特兰大 + 1.404.581.8941

Noelle Whitmire counsels employers on complex qualified retirement plan and welfare plan design, implementation, and administration matters. Noelle assists clients with a broad range of compliance issues for their defined benefit plans, 401(k) plans, 403(b) plans, ESOPs, cafeteria plans, fringe benefit plans, and health plans (including VEBAs, high-deductible health plans, health savings accounts, and retiree health plans). She has broad knowledge of the applicable laws, such as ERISA, the Internal Revenue Code, COBRA, HIPAA's Privacy requirements, and the Affordable Care Act. She provides employee benefits guidance in the context of mergers and acquisitions and assists clients with subsequent benefit integration issues. Noelle has significant experience dealing with the Department of Labor and the Internal Revenue Service on behalf of her clients.

Noelle is a member of the State Bar of Georgia and the Federal Bar Association. In the community, she is a member of the Attorney Wellness Committee of the State Bar of Georgia, the Law Alumni Council of Georgia State University College of Law, and the National Women in Pensions, Inc.


  • Sempra Energy sells PXiSE Energy SolutionsJones Day advised Sempra Energy in the sale of membership interests in PXiSE Energy Solutions to Yokogawa Electric Corporation.
  • ABM acquires Able Services for $830 millionJones Day advised 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.
  • 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.
  • Astellas Pharma acquires iota BiosciencesJones Day advised Astellas Pharma Inc. in its acquisition of iota Biosciences.
  • Ohio Transmission acquires Laron Inc.Jones Day advised Ohio Transmission in its acquisition of Laron Inc., a leading provider of mechanical and electric motor repair and engineering services in the southwestern United States.
  • Hard Rock International acquires JACK Cincinnati Casino and Turfway Park for $745 millionJones Day advised Hard Rock International on the acquisition of JACK Cincinnati Casino, located in downtown Cincinnati, Ohio, together with VICI Properties, Inc., and Turfway Park, located in Florence, Kentucky, for an aggregate purchase price of approximately $745 million in cash.
  • Roper Technologies acquires Foundry for £410 million (US$543.4 million)Jones Day advised Roper Technologies, Inc. in its acquisition of Foundry in an all-cash transaction valued at £410 million (US$543.4 million).
  • 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.
  • Birch Communications' Cloud and Business Services business acquired by Fusion Telecommunications International, Inc. for $600 millionJones Day advised Birch Communications, Inc. in the acquisition of its cloud and business services business by Fusion Telecommunications International, Inc. for approximately $600 million in an all-stock transaction which included the purchase of 50 million shares of Fusion’s Common Stock and the refinancing of $444 million of Birch indebtedness.
  • Sierra Wireless acquires Numerex Corp. for $107 millionJones Day advised Sierra Wireless, Inc. as its U.S. counsel in its $107 million stock-for-stock acquisition of Numerex Corp.
  • ABM acquires GCA Services Group for $1.25 billionJones Day advised ABM Industries, Inc. (NYSE: ABM), a leading provider of facility solutions, in its acquisition of GCA Services Group, a leading provider of facility services in the education and commercial industries, from affiliates of Thomas H. Lee Partners, L.P. and Goldman Sachs Merchant Banking Division for approximately $1.25 billion in cash and stock.
  • Jones Day secures predicate order for unaccompanied minorJones Day represented the brother of a child, who had emigrated from Guatemala to the United States fleeing hardship and poverty.
  • Crédito Real acquires 65 percent of AFS Acceptance to scale up its used car business in the U.S.Jones Day advised Crédito Real, S.A.B de C.V., SOFOM, E.R. ("Crédito Real") in its acquisition of 65 percent of the equity interests issued by AFS Acceptance LLC, a financial institution focused on granting loans for the acquisition of used cars in the U.S.
  • Shale-Inland Holdings acquires Major Sourcing LLCJones Day advised Shale-Inland Holdings in its acquisition of Major Sourcing LLC, also referred to as "Major Inc."
  • Georgia Gulf merges with PPG Industries' commodity chemicals business in $2.1 billion transaction to form Axiall CorporationJones Day advised Georgia Gulf Corporation in its merger with the commodity chemicals division of PPG Industries, Inc. for $2.1 billion resulting in the creation of Axiall Corporation.
  • ABB acquires wireless technology company Tropos NetworksJones Day advised ABB in its acquisition of Tropos Networks Inc., a Silicon Valley-based company that develops and markets wireless technologies and products for distribution area communication networks.
  • Suominen Corporation acquires Home and Personal wipes fabrics business of Ahlstrom Corporation for €170 million ($243.4 million)Jones Day advised Suominen Corporation in its acquisition of the Home and Personal wipes fabrics business of Ahlstrom Corporation for €170 million ($243.4 million).
  • Flowers Foods acquires Tasty Baking for $175 millionJones Day advised Flowers Foods, Inc., a leading producer and marketer of packaged bakery foods for retail and foodservice customers, in its all cash acquisition of Tasty Baking Company, a leading baker of snack cakes, pies, cookies, and donuts, for $175 million.
    • September 15, 2017
      The Affordable Care Act: How Health Coverage is Changing Under the Trump Administration; Federal Bar Association 2017 Annual Meeting and Convention
    • 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
    • July 17, 2014
      To Pay or Play Under the Affordable Care Act: Update on the Employer Mandate and Tax Implications