Kelly E. MacDonald

Kelly MacDonald advises clients on all aspects of health plans, welfare plans, and qualified retirement plans (including defined benefit plans, 401(k) plans, employee stock ownership plans (ESOPs), and profit sharing plans), including the design, implementation, administration, operation, and termination of benefit plans. She has experience advising on the legal compliance of Affordable Care Act (ACA), ERISA, COBRA, HIPAA privacy, security, breach notification and portability issues, as well as compliance with tax laws and regulations, and other applicable laws. Kelly also advises clients on ERISA fiduciary matters, matters involving the IRS, Department of Labor (DOL) and PBGC, reporting obligations, and qualified plan corrections under governmental correction programs. She has extensive experience with employee benefit matters in the context of mergers, acquisitions, divestures, and other corporate transactions.