Jason A. Rothman

Jason A. Rothman

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

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Latest Publications


Love Is Love, But in Light of DOMA Employers Should Adjust Health, Retirement, and Tax Planning

Now that they Supreme Court has ruled, in a common refrain heard on Twitter today, that love is love is love, what does this actually mean going forward? And, specifically, we asked attorneys writing on JD Supra to tell us...more

6/26/2013 - Discrimination DOMA Employee Benefits ERISA FMLA Hollingsworth v Perry Legal Perspectives Proposition 8 Same-Sex Marriage SCOTUS US v Windsor

U.S. Supreme Court Hears DOMA Case—Now What?

Last week, the U.S. Supreme Court heard oral arguments in United States v. Windsor, 12-307, a case that raises the question of whether the Defense of Marriage Act (DOMA) is constitutional. Among the various groups that are...more

4/4/2013 - COBRA DOMA ERISA Same-Sex Marriage SCOTUS

EBSA Updates Delinquent Filer Voluntary Compliance Program

On January 28, 2013, the Employee Benefits Security Administration (EBSA), an agency of the U.S. Department of Labor (DOL), announced updates to its Delinquent Filer Voluntary Compliance (DFVC) Program. ...more

2/1/2013 - Compliance Delinquent Filer Voluntary Compliance DOL EBSA EFAST2 Form Employee Benefits ERISA Form 5500 IRS PBGC Penalties Pensions

IRS Provides Additional Relief for Victims of Hurricane Sandy

As people and employers continue to deal with the aftermath of Hurricane Sandy, the Internal Revenue Service (IRS) has issued guidance to assist victims of the hurricane. In this post, we’ll talk about two specific ways in...more

11/26/2012 - Hurricane Sandy IRS Loans Retirement Plan

IRS Announces COLA Increases for Dollar Limitations on Benefits and Contributions

On October 18, 2012 the Internal Revenue Service (IRS) announced the cost-of-living adjustments (COLA) impacting tax-qualified pension plans for 2013....more

10/19/2012 - COLA IRS Pensions

Eleventh Circuit Rules On Wellness Program Under The ADA

On August 20, 2012, the Eleventh Circuit Court of Appeals upheld a district court ruling that a basic wellness program feature—a $20 penalty for failing to complete a health risk assessment—did not violate the Americans with...more

8/23/2012 - ADA Disability Discrimination EEOC Safe Harbors Wellness Programs

Health Care Reform Upheld—Now What for Employers?

This summer, the U.S. Supreme Court upheld the individual mandate under the Affordable Care Act (to see our National eAuthority on the ruling, click here). So what does this mean for employers? The most important thing...more

7/5/2012 - Affordable Care Act Employer Group Health Plans Healthcare SBC

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