Kelly Smith Hathorn

Associate

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Kelly Smith Hathorn advises public and private sector employers on a variety of employee benefits issues. Kelly has experience with qualified plan design, drafting, administration/compliance, and termination. She also has experience with nonqualified deferred compensation arrangements, including having reviewed executive employment agreements for Code Section 409A compliance.

Kelly also advises clients on the design and administration of their welfare benefit and cafeteria plans, and has spoken on various topics related to employer-provided health benefits, including what employers need to know about the Health Care Reform Law.

Kelly has represented employers in pension and benefit claims disputes.

Prior to joining Shipman & Goodwin, Kelly was a law clerk to the Honorable Robert N. Chatigny, United States District Judge for the District of Connecticut. She also served as an intern to the Honorable Jon O. Newman, United States Circuit Judge for the Second Circuit.

Distinctions

  • Articles Editor, Connecticut Law Review

Professional Affiliations

  • Connecticut Bar Association

Publications

May 10, 2013  An Update on 401(k) Plan Investment Issues, and Revenue Sharing in Particular
February 8, 2013  Early Planning and Action on Health Care Reform
January 14, 2013  Early Planning and Action on Health Care Reform
July 12, 2012  Supreme Court Decision On Health Care Reform - What It Means For Employers
May 23, 2012  Department of Labor Issues Final ERISA Fee Disclosure Rules
January, 2012  Co-Editor, Second Circuit, ERISA Survey of Federal Circuits
August 11, 2011  New IRS Compliance Check Project to Target Higher Education Organizations and their 403(b) Plans
March 16, 2011  The Department of Justice Will No Longer Defend the Defense of Marriage Act ("DOMA")
April 26, 2010  Health Care Reform: What Employers Need to Know Now
February 26, 2010  Employers Must Provide Notice of Health Care Premium Assistance Under CHIPRA
January 22, 2010  New Model COBRA Notices Issued by Department of Labor
January 7, 2010  New Law Extends and Expands COBRA Premium Assistance Program
January, 2010  Co-Editor, Second Circuit, ERISA Survey of Federal Circuits
October 16, 2009  Reminder to Execute 403(b) Plan Documents Before IRS Deadline of December 31, 2009
October 7, 2009  IRS Issues Guidance Relating To Waiver of 2009 Required Minimum Distributions
September 10, 2009  IRS Revises “Special Tax Notice” for Participants Receiving Eligible Rollover Distributions
February 27, 2009  COBRA Premium Assistance Program Requires Immediate Action By Employers
January 29, 2009  Waiver of Required Minimum Distributions for 2009
December 19, 2008  IRS Extends Deadline for 403(b) Written Plan Document
December 18, 2008  Health, Welfare and Fringe Benefits Limits 2007 - 2009
December 17, 2008  Retirement Plan Limitations 2007 - 2009
October 14, 2008  Executive Voluntary Departure Checklist
August 7, 2008  Second Circuit Holds That Cash Balance Plans Are Not Age Discriminatory
July 18, 2008  IRS Rethinks its Deferred Compensation Rules
May 8, 2008  ERISA Case Update

Practice Areas

Education

  • University of Connecticut School of Law, J.D., 2005, with high honors
  • College of the Holy Cross, B.A., 1998,
    cum laude

Bar Admissions

  • Connecticut

Court Admissions

  • U.S. District Court, District of CT
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