Beth A. Mandel
Senior Managing Associate
Cincinnati Co-Chair, Diversity, Equity & Inclusion Initiative
Beth is a senior managing associate in the Employee Benefits & Executive Compensation practice group. She focuses her practice on assisting private and public employers with the design, implementation and operation of welfare and fringe benefit plans. She has significant experience advising employers, plan sponsors, and third party service providers on ongoing Internal Revenue Code, ERISA, COBRA, HIPAA and the Affordable Care Act compliance and focuses on providing practical advice while helping plan sponsors to update plan documents, addressing cafeteria plan, flexible spending account, and health savings account design and administration issues, guiding health plan sponsors through HIPAA privacy and security compliance, consulting on claims litigation, reviewing and negotiating service provider agreements, and assisting with a host of other welfare benefit matters. Beth also counsels clients on issues related to tax-qualified retirement plans, including 401(k) plans, profit-sharing plans, 403(b) plans and defined benefit plans, and 409A compliance. Additionally, she has experience counseling clients on various benefits issues arising from corporate transactions and assisting spun off companies and business units to establish stand-alone benefit plans and operations.
Prior to joining Thompson Hine, Beth worked for another Ohio firm where she gained a strong background in labor and employment and employee benefits and compensation law. Before that, she served for eight years as a judicial clerk in the U.S. District Court for the Southern District of Ohio for the Hon. Susan J. Dlott, and was an adjunct professor at the University of Cincinnati College of Law for five years.
- “Preparing for Compliance with the Consolidated Appropriations Act,” Thompson Hine Business Law Update, Spring 2022
- “Additional Guidance Released on Coverage for OTC COVID-19 Tests,” Thompson Hine COVID-19 Update, February 2022
- "Guidance Released on Coverage for OTC COVID-19 Tests," Thompson Hine COVID-19 Update, January 2022
- "OSHA Issues COVID-19 ETS for Large Private Employers," Thompson Hine COVID-19 Update, November 4, 2021
- “Path Out of the Pandemic: Considerations for Employers and Government Contractors,” Thompson Hine COVID-19 Update, September 2021
- “IRS Issues Guidance on Consolidated Appropriations Act FSA Forfeiture Relief,” Employee Benefit Plan Review, May 2021
- “IRS Issues Guidance on Consolidated Appropriations Act FSA Forfeiture Relief,” Thompson Hine Employee Benefits Update, March 2021
- “Consolidated Appropriations Act, 2021: Implications for Business,” Thompson Hine COVID-19 Update, December 30, 2020
- “COVID-19 Relief Bill – The Impact on Employers and Employees,” Thompson Hine COVID-19 Update, December 2020
- “Preparing for Compliance with the Final Price Transparency Regulations,” Thompson Hine Employee Benefits Update, December 2020
- “Federal CARES Act Provides Substantial Relief to Employers from Effects of COVID-19,” Thompson Hine COVID-19 Update, March 2020
- “IRS Issues Guidance on High Deductible Health Plans and COVID-19 Expenses,” Thompson Hine COVID-19 Update, March 2020
- YWCA Rising Star Leadership Program, 2012
Professional Associations
- Cincinnati Bar Association, Employee Benefits Committee, vice chair, 2015-2016
- Cincinnati Bar Association, Academy of Leadership for Lawyers, Class XV (2011)
Community Activities
- Planned Parenthood Southwest Ohio, board member, 2018-present
- Parents and Professionals for Planned Parenthood Southwest Ohio, chair, 2016
- Planned Parenthood Southwest Ohio, Diamond Award Gala sponsorship committee member, 2016
- ProKids, founding co-chair of ProKids Young Professionals, 2011-2013
IRS Issues Guidance on Consolidated Appropriations Act FSA Forfeiture ReliefEmployee Benefit Plan Review
May 20, 2021