Edward C. Redder

Retirement Plans

• Creation, maintenance and termination of tax-qualified retirement plans (e.g., traditional defined benefit plans, cash balance pension plans, profit sharing plans and 401(k) plans)
• Nondiscrimination requirements (coverage, general nondiscrimination, ADP, ACP and top-heavy requirements)
• Disclosure and reporting requirements (e.g., Form 5500, summary plan descriptions, summary annual reports, participant fee disclosures and 408(b)(2) disclosures)
• Determination letter submissions
• Correction of plan errors through IRS and DOL correction programs
• ERISA fiduciary responsibilities and compliance, including design and implementation of committee structures and processes
• ERISA bonding requirements
• Prohibited transactions and exemptions
• DOL/IRS/PBGC audits and other compliance checks
• ERISA compliance for investment advisers/investment managers

Health & Welfare Benefit Plans

• The Patient Protection and Affordable Care Act (also known as the Affordable Care Act,ObamaCare & Health Care Reform) including:
  • Grandfathered plan status and compliance
  • Plan design requirements (e.g., prohibition on annual and lifetime limits, elimination of preexisting condition exclusions, preventive care requirements, provision of essential health benefits)
  • Employer pay-or-play (shared responsibility) obligations
  • Individual mandate obligations
  • Disclosure and reporting requirements (SBCs, Marketplace Notices, employee communications)
  • Patient Centered Outcome Research Institute (PCORI) and transitional reinsurance fees
• HIPAA privacy and security compliance
  • Business associate agreements
  • Notices of privacy practices, privacy policies and procedures, security policies and procedures, conforming plan amendments and other supporting documentation
• Wellness program design and compliance
• COBRA and state mini-COBRA compliance
• Cafeteria plan design and compliance

Miscellaneous

• Employee benefits issues in mergers and acquisitions
• Mergers of qualified plans
• Controlled group and affiliated service group analysis
• Service agreements and related matters

• “DOL Prohibited Transaction Exemption for Participant Investment Advice Passes Review,” Thompson Hine Employee Benefits Update, February 2021
• “What’s Old Is New Again: DOL Reinterprets Five-Part Investment Advice Test,” Thompson Hine Employee Benefits Update, February 2021
• “DOL Final Rule on Fiduciaries’ Exercise of Proxy Voting and Shareholder Rights,” Thompson Hine Employee Benefits Update, January 2021
• “Consolidated Appropriations Act, 2021: Implications for Business,” Thompson Hine COVID-19 Update, December 30, 2020
• Co-author, “COVID-19 Relief Bill – The Impact on Employers and Employees,” Thompson Hine COVID-19 Update, December 2020
• Co-author, “DOL Final Rule for Financial Factors in Selecting Plan Investments,” Thompson Hine Employee Benefits Update, December 2020
• Co-author, “DOL Issues Interim Final Rule Implementing SECURE Act Requirements for Lifetime Benefit Illustrations,” Thompson Hine Employee Benefits & Executive Compensation Update, September 2020
• Author, "Retirement and Pension Plan Administration, Fiduciary Standards: Overview," Bloomberg Law, August 2020
• Co-author, “DOL Proposes Broad New Fiduciary Investment Advice Exemption,” Thompson Hine Employee Benefits & Executive Compensation Update, July 2020
• Co-author, “DOL Releases Proposed Rule for Financial Factors in Selecting Plan Investments,” Thompson Hine Employee Benefits & Executive Compensation Update, July 2020
• Co-author, "Adviser: 401(k) plans aren't immune to COVID-19," Crain's Cleveland Business, April 4, 2020
• Author, “Benefits Trends: Student Loan Repayment Programs,” Thompson Hine Business Law Update, Winter 2019
• Author, “Fifth Circuit Vacates DOL Fiduciary Rule,” Thompson Hine Employee Benefits & Investment Management Update, March 2018
• Author, “The Final Fiduciary Rule – Employer Considerations,” Thompson Hine The Law@Work Newsletter, Summer 2016
• Author, “The Final Fiduciary Rule – Employer Considerations,” Thompson Hine Business Law Update, Summer 2016
• Author, “Your Retirement Plan: What You Don’t Know Can Hurt You,” Thompson Hine Business Law Update, Spring 2016
• Co-author, “The DOL’s Final Fiduciary Rule Released: Plan Sponsor’s Perspective,” Thompson Hine Employee Benefits Update, April 2016
• Co-author, “How Similar Is Too Similar? The Ninth Circuit’s Take on Successor Multiemployer Pension Plan Withdrawal Liability in the Building & Construction Industry,” Thompson Hine Business Law Update, Fall 2015
• Contributor, “Affordable Care Act,” Columbus CEO, November 2013
• Co-author, “Private Equity Funds May Face ERISA Liability,” Thompson Hine Investment Management Update, September 2013
• Author, “Are ERISA Budgets Plan Assets? The DOL Sheds Some Light,” Thompson Hine Employee Benefits Update, July 2013
• Author, “New Retirement Plan Disclosures – Are You Ready?,” Thompson Hine Employee Benefits & Investment Management Update, July 2011

• Monthly speaker/participant, Columbus and Dayton Health Care Reform Roundtables sponsored by Thompson Hine and Chelko Consulting
• “Employee Benefits Update,” Ohio Human Resources Association, Fall 2013
• “Health Care Reform Update,” October 2013
• “Wellness Programs: Complying with the HIPAA Final Regulations on Nondiscriminatory Wellness Programs,” Anthem Pathways to Health Seminar; September 2013
• “Employee Benefits Update,” Ohio Human Resources Association, Spring 2013
• “GBQuarterly: Health Check 2014,” presentation on pay-or-play, March 2013
• “Retirement Plans Update,” Thompson Hine Employee Benefits Breakfast Briefing (Columbus and Dayton), March 2013
• “Health Care Reform 101: The Patient Protection and Affordable Care Act,” The Conway Center for Family Business, February 2013

• Selected for inclusion in The Best Lawyers in America^© 2021 in the field of Employee Benefits (ERISA) Law
• Named in Legal 500, 2019
• AV® Preeminent Rated by Martindale-Hubbell
• Outstanding Lawyer, Greater Dayton Volunteer Lawyers Project, 2003

Professional Associations

• ASPPA Benefits Council of Central Ohio, president and board member
• Columbus Bar Association, Employee Benefits Committee member
• Dayton Bar Association Employee Benefits Committee, past chair

Community Activities

• Leadership Columbus Class of 2014
• Pelotonia 2013 & 2014, participant
• Greater Dayton Volunteer Lawyers Project, past volunteer