Jonathan Calpas
Jonathan Calpas

Jonathan M. Calpas

Tel 215.864.8385
Fax 215.525.5089

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.

Recognition & Accomplishments

Certified Public Accountant in the Commonwealth of Pennsylvania


Co-author, "Pa. Same-Sex Marriage Ban Overturned: What Now for Municipal Employers?" Ballard Spahr alert, May 22, 2014

Co-author, "IRS Issues Guidance on Fees Employers Must Pay To Fund Patient Research Institute," Ballard Spahr alert, April 20, 2012

Co-author, Employer’s Guide to Health Care Reform, 2010-2014 editions, Wolters Kluwer Law & Business

Speaking Engagements

"Southeastern Municipal Labor Costs Solutions," The Pennsylvania Municipal League, King of Prussia, Pa., May 15, 2014

"Separating Fact from Fiction: Final ACA Employer Mandate Regulations," Ballard Spahr webinar, February 26, 2014

"Health Care Reform Checkup," Pennsylvania State Association of Township Supervisors webinar, May 22, 2013

"Health Care Checkup 2012," Pennsylvania League of Cities and Municipalities, PELRAS Annual Training Conference, March 22, 2012

"Health Care Reform from the Employer's Point of View," 9th Annual Tri-State Human Resource Management Association's 2010 HR Toolkit for Non-Profit Organizations, July 14, 2010

Temple University James E. Beasley School of Law (J.D. 2008)
Member, Temple Journal of Science, Technology & Environmental Law

Pennsylvania State University (B.S. 2002, cum laude)