Jonathan M. Calpas represents for-profit, tax-exempt, church, and government employers on matters related to tax-qualified retirement plans and health and welfare plans. He counsels clients on compliance with the statutory and regulatory rules relating to such plans, including rules arising out of the Internal Revenue Code, ERISA, HIPAA, and COBRA. He also advises on controlled group rules, fiduciary duties, and multiemployer plan withdrawal liability.
Mr. Calpas regularly assists employers with IRS determination letter filings and filings for government-sponsored voluntary correction programs, including the IRS Employee Plans Compliance Resolution System (EPCRS) and the DOL Voluntary Fiduciary Correction Program (VFCP). He also designs and drafts defined contribution retirement plans, health and welfare plans, participant communications, and board-level documentation. He has successfully negotiated investment management agreements, administrative service agreements for self-funded health plans, and HIPAA business associate agreements. Mr. Calpas is also experienced in handling qualified domestic relations orders.
Mr. Calpas is the co-author of the Employer's Guide to Health Care Reform and has lectured extensively on the subject. He frequently advises clients on how the national health care reform legislation will affect them and their health and welfare plans.
Before joining Ballard Spahr, Mr. Calpas spent five years working for a Fortune 100 communications company as a financial accountant, where he was involved in financial statement preparation and analysis, state and local tax matters, and regulatory matters. He also has Big 4 public accounting experience, having assisted clients with audit and tax compliance issues. Mr. Calpas was a licensed Certified Public Accountant in the Commonwealth of Pennsylvania.