Kellie M. Thomas is a Principal in the Baltimore, Maryland, office of Jackson Lewis P.C. Her practice focuses on a variety of employee benefits and executive compensation matters as affected by federal and state law and regulations, including ERISA, the Patient Protection and Affordable Care Act, and the Internal Revenue Code (including Sections 280G, 401(k), 403(b), 409A and 457(b) and (f)).
Ms. Thomas regularly reviews, drafts and amends self- and fully-insured health and welfare plans; cafeteria plans; qualified and non-qualified retirement plans; employment, consulting, severance and change in control agreements; and stock option and other equity-based compensation plans. She drafts and prepares submissions under the Internal Revenue Service’s Employee Plans Compliance Resolution System and the Department of Labor’s Voluntary Fiduciary Correction Program, and reviews and qualifies proposed Qualified Domestic Relations Orders and Qualified Medical Child Support Orders. Ms. Thomas’s practice also includes advice and counsel on corporate governance and fiduciary matters, including the structure and duties of retirement and benefit plan committees.
While attending law school, Ms. Thomas was an Associate Editor of the Fordham Intellectual Property, Media and Entertainment Law Journal and a board member of the Unemployment Action Center.
Prior to joining Jackson Lewis, Ms. Thomas was an associate in the employment, compensation and benefits practice of a global law firm.
Published Works
•“Summary Plan Description Disclosure Requirements”, Bloomberg Law Benefits Guide (August 2019) [Co-Author]
•ERISA Litigation, Chapter 6 - Enumerated Parties, 6th ed. (Bloomberg BNA, 2017) [Contributing Author]
•“Changes Afoot for ERISA ‘Reportable Event’ Rules,” Employee Benefit Plan Review (July 2013) [Co-Author]
Kellie M. Thomas In the News
Jackson Lewis' Recently Elevated and Promoted Attorneys Spotlighted
April 28, 2020 • Law360
Jackson Lewis Announces 43 Newly Elevated Principals
January 3, 2020 • Jackson Lewis
Teresa Burke Wright, Caroline H. Cheng and Kellie M. Thomas Author “Employers Face New Penalties Under Washington, D.C.’s Commuter-Benefit Law”
September 30, 2019 • SHRM
Kellie M. Thomas Publications
newsletter
Employee Benefits for Employers - Winter 2019
December 19, 2019
article
District of Columbia Commuter Benefits: New Penalties, Fines
September 30, 2019
newsletter
Employee Benefits Newsletter - Summer 2018
July 18, 2018
Kellie M. Thomas Blog Posts
COVID-19 Workplace Law Advisor
Expanding the Safe Harbor for (Certain) Electronic Disclosures
June 3, 2020
Benefits Law Advisor
Expanding the Safe Harbor for (Certain) Electronic Disclosures
June 3, 2020
Benefits Law Advisor
District of Columbia Commuter Benefits: New Penalties, Fines
September 30, 2019