Overview

Kim is a partner in the Employee Benefits & Executive Compensation practice group. Kim has significant experience advising employers and other benefit plan professionals on welfare benefit plan matters. She helps clients respond to increased plan costs and legal changes by analyzing various plan designs and associated risks; closely following legal developments and offering practical, proactive advice; reviewing and negotiating service provider agreements; helping health plans update HIPAA privacy and security compliance and providing employee training; drafting and reviewing plan documentation and participant communications; consulting on benefit claims and appeals; and answering questions relating to the Affordable Care Act, the mental health parity rules, HIPAA, COBRA, health savings accounts, surprise billing, cost transparency, nondiscrimination requirements, cafeteria plan rules, taxation of benefits, and other welfare benefit matters. She is a frequent speaker on these issues and somehow finds a way to bring excitement and energy to what can otherwise be a pretty dry topic. When not geeking out over health plan compliance, Kim enjoys outdoor activities like hiking and kayaking, and indoor activities like finding new recipes for cooking healthy and delicious foods.

Publications
Presentations
  • "Health and Welfare Update,” Cincinnati Employee Benefits Conference, June 2021
  • “COVID, COBRA, and the CAA:  Understanding Recent Legal Guidance,” Health Action Council Ohio webinar April 2021
  • “Everything (Well, Almost Everything) You Need to Know About the New COBRA Subsidy,” Thompson Hine webinar,  April 2021
  • “The American Rescue Plan:  Key Benefits & Employment Takeaways,” myLawCLE webinar April 2021
  • “Legislative Update:  Health and Welfare,” ISCEBS Southwestern Ohio chapter webinar, March 2021
  • “Managing the 2021 Workplace: Best Practices for Addressing Vaccine-Related Issues,” Association of Corporate Counsel and Thompson Hine joint webinar, February 2021
  • “What’s Up In Washington: Employee Benefits Legal and Regulatory Update – Welfare Plans,” WEB Greater Cincinnati Chapter Webinar, January 2021
  • “Healthcare Update,” The University of Cincinnati 53rd Annual Income Tax Conference, December 2020
  • “Buyer Beware!  A Review of Topics Surrounding the Cost of Health Care Coverage,” ABA JCEB 2020 Health and Welfare Benefit Plans National Institute, December 2020
  • “Navigating Employment Issues In Uncertain Times:  Employee Benefits Updates: Retirement Plans, Health & Welfare Plans and ERISA Litigation,“ Thompson Hine Labor and Employment Seminar, November 2020
  • “Health and Welfare Update,” Cincinnati Employee Benefits Conference, August 2020
  • “Legal Trends:  Employee Benefits in the Midst of COVID-19,” Greater Cincinnati Compensation & Benefits Association Webinar, June 2020
  • “Changing Perspectives on Mental Health and Substance Use,” Worldwide Employee Benefits Network Northeast Ohio Chapter webinar, April 2020
  • “Legislative Update:  Health and Welfare,” ISCEBS Southwestern Ohio chapter webinar, February 2020
  • “What’s Up In Washington: Employee Benefits Legal and Regulatory Update – Welfare Plans,” WEB Greater Cincinnati Chapter Webinar, January 2020
  • “Healthcare Update,” The University of Cincinnati 52rd Annual Income Tax Conference, December 2019
  • “HIPAA for Employment Professionals,”  Thompson Hine Labor and Employment Seminar, December 2019
  • “Keeping it Legal: The GCCBA Year-End Legal Update,” Greater Cincinnati Compensation & Benefits Association Meeting, November 2019
  • “Common HIPAA Compliance Issues for Plan Sponsors,” ABA JCEB 2019 Health and Welfare Benefit Plans National Institute, October 2019
  • “Ready for 2020? A Potpourri of Under the Radar Items for Health and Welfare Plans,” ABA JCEB 2019 Health and Welfare Benefit Plans National Institute, October 2019
  • “Ten Things I Hate About Benefits,” Employers Health Employer Health and Wealth Workshop, August 2019
  • “New Opportunities Provided by the Final HRA Regulations,” Thompson Hine Webinar, July 2019
  • “What’s Up In Washington: Employee Benefits Legal and Regulatory Update – Welfare Plans,” WEB Greater Cincinnati Chapter Meeting, March 2019
  • “Affordable Care Act Developments,” Cincinnati Bar Association Health Care Law Update, December 2018
  • “Healthcare Update,” The University of Cincinnati 51st Annual Income Tax Conference, December 2018
  • “Carving Back the Affordable Care Act,” Association of Corporate Counsel Just in Time Program, November 2018
  • “Assessment Letters and Other ACA Compliance Challenges,” ABA JCEB 2018 Health and Welfare Benefit Plans National Institute, October 2018
  • “Health and Wellness Programs,” Thompson Hine 2018 Employee Benefits and Executive Compensation Briefing, September 2018
  • “Back to Basics: Documentation and Reporting for Health and Welfare Plans,” Employer’s Health Employer Health and Wealth Workshop, August 2018
  • “What’s New for Year 2?: Benefits Update,” Thompson Hine Labor and Employment Seminar, May 2018
  • “Benefits Basics Webinar #2 - Intro to Health and Welfare Plans,” Worldwide Employee Benefits National Webinar, May 2018
  • “2018 Legal Update,” Greater Cincinnati Compensation & Benefits Association meeting, March 2018 
  • “Hot Topics in Employer Provided Health Plans,” Cincinnati Bar Association Southwestern Ohio Tax Institute, December 2017
  • “Healthcare Update,” The University of Cincinnati 50th Annual Income Tax Conference, December 2017
  • “Health and Welfare Plans Update,” Thompson Hine Labor and Employment Seminar, December 2017
  • “Hot Topics for Employer Health Plans,” Association of Corporate Counsel Just in Time Program, November 2017
  • “ERISA Plan Compliance,” Professional Group Plans Compliance Connection seminars, October 2017
  • “What You Need to Know Now: The Latest in Employee Benefits,” Welfare Plan Update, Thompson Hine 2017 Employee Benefits and Executive Compensation Briefing, September 2017
  • “Reforming Health Care Reform,” Cincinnati Employee Benefits Conference, June 2017
  • “ACA and Insurance Coverage Issues,” Cincinnati Bar Association 2017 Gender and Healthcare Issues in the Workplace Seminar, May 2017
  • “The Past, Present, and Future of Health Care Reform,” Thompson Hine Labor and Employment Seminar, May 2017
  • “Are You Ready for 2017?  Welfare Plan Update,” Thompson Hine 2016 Employee Benefits and Executive Compensation Briefing, September 2016
  • “Responding to CMS Exchange Notices and IRS ACA Penalty Letters: Tips & Best Practices,” Cincinnati Employee Benefits Conference, June 2016
  • “It's Time to Revisit HIPAA Compliance,” AssuredPartners Webinar, May 2016
  • “Leaves of Absence and ACA Compliance,” Thompson Hine Labor and Employment Seminar, May 2016
  • “ACA Employer Mandate Penalty Process,” UBS Financial Services Employee Benefits Briefing, May 2016
  • “What Every GC Needs to Know about the Affordable Care Act,” Association of Corporate Counsel Breakfast Briefing, March 2016
  • “Helping Your Clients Navigate the ACA’s Employer Mandate Penalty – And Avoid it in the Future,” Greater Cincinnati Association of Health Underwriters meeting, March 2016
  • "Regulatory Update," Greater Cincinnati Compensation & Benefits Association Meeting, March 2016
  • “The Affordable Care Act:  Where Are We Now and Where Are We Going?” Society for Professional Benefit Administrators webinar, January 2016
  • "What to Expect in 2016: The Affordable Care Act Employer Mandate Penalties,” Thompson Hine Labor & Employment Seminar, December 2015
  • “Wellness Compliance in the Marketplace,” Humana Total Health Client Seminar, December 2015
  • “Hot Topics in Benefits Law,” ISCEBS Cincinnati/Dayton chapter meeting, December 2015
  • "Viewpoints on Wellness: A GCCBA Expert Panel Discussion" (panelist), Greater Cincinnati Compensation & Benefits Association Meeting, October 2015
  • “The Affordable Care Act: Where Are We Now and Where Are We Going?” Northern Kentucky Bar Association Business and Tax Section Meeting, October 2015
  • “The Affordable Care Act: Where Are We Now and Where Are We Going?” Worldwide Employee Benefits National Webinar, October 2015
  • "Benefits Issues in the Headlines: Health Plan Update," Thompson Hine 2015 Employee Benefits and Executive Compensation Briefing, September 2015
  • “Marriage Law and Your Business” (panelist), Northern Kentucky Chamber of Commerce Eggs ‘N Issues event, August 2015
  • “The Affordable Care Act: Where Are We Now and Where Are We Going?” Cincinnati Employee Benefits Conference, June 2015
  • “Legal Aspects of Wellness Programs,” Healthy Ohio Business Council presentation, May 2015
  • “Welfare Plan Regulatory Update: Wellness Programs and Affordable Care Act Reporting,” Worldwide Employee Benefits Network Cleveland Chapter Regulatory Update, March 2015
  • "ICYMI: Recent Employee Benefits Legal Developments," Central Ohio ISCEBS Program, January 2015
  • "Is Wellness Program Litigation Making You Sick?" HR Legal Lunches, January 2015
  • "Benefit and Compensation Hot Topics" (facilitated roundtable discussion on the Affordable Care Act), Greater Cincinnati Compensation & Benefits Association Program, December 2014
  • "Welfare Plans Grab Bag," Thompson Hine 2014 Employee Benefits and Executive Compensation Briefing, September 2014
  • "Private Exchanges and the Defined Contribution Model," Cincinnati Employee Benefits Conference, June 2014
  • "Help Your Clients be Prepared for a DOL Investigation – Before it Happens," Greater Cincinnati Association of Health Underwriters meeting, April 2014.
  • “Affordable Care Act Update,” Thompson Hine 2013 Lawyers’ Continuing Education Seminar, December 2013
  • "Wellness Programs: Complying with the HIPAA Final Regulations on Nondiscriminatory Wellness Programs," Anthem Pathways to Health Seminar, October 2013
  • "Peeling Back the Layers of Laws that Apply to Wellness Programs," HR Legal Lunches, September 2013
  • “Peeling Back the Layers of Laws that Apply to Wellness Programs,” Butler/Warren Society for Human Resource Management, August 2013
  • "HIPAA Basics," Central Ohio Chapter ISCEBS Event, July 2013
  • “Implementing the Affordable Care Act,” Thompson Hine LLP 2013 Legal Update for HR Professionals, June 2013
  • “Preparing for PPACA: A View from the Trenches,” Cincinnati Employee Benefits Conference, June 2013
  • “The Affordable Care Act: Understanding its Impact Now and in 2014,” HR Legal Lunches, April 2013
  • "So Much to Do and So Little Time: Health Plan Compliance Obligations for 2013," Thompson Hine LLP Employee Benefits Update, March 2013 (Cincinnati and Dayton), May 2013 (Atlanta)
  • "Recent Developments in Health Care Benefits: Association of Corporate Counsel Breakfast Briefing," September 2012
  • "Health Care Reform: What You Need to Know About Requirements for Employers and Potential Penalties," KnowLex Legal Education 2012 Employment Law Briefing: Factors Affecting Workplace Rights in a Digital Age, September 2012
  • "The Supreme Court Health Care Decision: Impact on Group Health Plans and Employers," Strafford Webinar, July 2012
  • "New Benefit Plan Disclosure Requirements," Louisville Area Chapter ISCEBS Meeting, July 2012
  • "Employee Wellness Programs," Thompson Hine LLP 2012 Legal Update for HR Professionals, June 2012
  • "Wellness Programs," Cincinnati Employee Benefits Conference, June 2012
  • "PPACA Legal Update," Atlanta Bar Association Employee Benefits and Executive Compensation Committee Meeting, May 2012
  • "Some Like it Hot! Hot Topics for Welfare Plans," Thompson Hine LLP Employee Benefits Update, April 2012
  • "Emerging Issues in Privacy and Data Security: A 2012 Perspective," The Knowledge Congress Webcast Series, March 2012
  • "Health Care Reform for the Tax Practitioner," Tax Executives Institute Meeting, February 2012
  • "What the HEALTH is Happening to America?", American Society of Pension Professionals & Actuaries (ASPPA) Cincinnati Pension Conference, November 2011
  • "Wellness Programs are Like Ogres (and Onions and Parfaits): Peeling Back the Layers of Laws that Apply to Wellness Programs," Greater Cincinnati Association of Health Underwriters Meeting; October 2011
  • "Hot Topics in Employee Benefits – Secrets for Successful Benefits Professionals," Central Ohio Chapter ISCEBS Event, September 2011
  • "Wellness Programs," Cincinnati Bar Association Joint Employee Benefits and Corporate Committee Meeting, September 2011
  • "Welfare Plan Traps for the Unwary," Thompson Hine LLP Employee Benefits Update, March 2011
  • "Health Care Reform: Burdens and Opportunities," Health Action Council Ohio, October 2010
  • "Health Care Reform: Myths and Misconceptions," Human Resources Association of Southwestern Ohio, October 2010
  • "Avoiding the New Excise Tax Reporting Requirement," Thompson Hine LLP Employee Benefits Breakfast Briefing, April 2010
  • "HRAs and Incentives: New Challenges to Established Practices," Health Action Council Ohio Webinar, March 2010
  • "New HIPAA Privacy and Security Requirements," Thompson Hine LLP Employee Benefits Breakfast Briefing, April 2009
  • "COBRA Subsidy," National Association of Professional Employer Organizations Webinar, February 2009
  • "COBRA Subsidy," Health Action Council Ohio Webinar, February 2009
  • "Proposed Cafeteria Plan Regulations," Thompson Hine LLP Employee Benefits Breakfast Briefing, April 2008
  • "Employer Health Plans in 2006 and Beyond," Thompson Hine LLP Cincinnati Labor & Employment Seminar, May 2006
  • "Executive Compensation - The Cornerstone of Your Retirement," Thompson Hine LLP Spotlight on Women Seminar, March 2006
  • "HIPAA Privacy, Security and Portability," Employers Resource Association, September 2005
  • "Employee Benefits Update: 2005 Highlights," Thompson Hine LLP Cleveland Labor and Employment Seminar, July 2005
  • "Legal Challenges Shaping the Future Balance of Health Care," Ohio Association of Health Plans 2004 Convention and Trade Show, May 2004
Distinctions
  • Selected as the leading Employee Benefits lawyer in Ohio by Lexology’s 2020 Client Choice Award
  • Selected for inclusion in "Next Generation Lawyers", Legal 500, 2017, 2018 to 2021
  • Chambers USA: America's Leading Lawyers, Employee Benefits & Executive Compensation, Ohio, 2016-2021
  • Venue Magazine Great Leaders Under 40, 2015
  • Selected for inclusion in The Best Lawyers in America© 2013 to 2022 in the field of Employee Benefits (ERISA) Law
  • Ohio Super Lawyers Rising Star, 2009, 2012 to 2016
  • YWCA Academy of Career Women of Achievement Rising Star Award, 2005 to 2006
Professional and Civic

Professional Associations

  • American Bar Association
  • Cincinnati Bar Association

Professional Activities

  • American Bar Association Section of Taxation, Subcommittee on Welfare Plans and EEOC, FMLA and Leaves Issues, Co-Chair, 2021-2022
  • American Benefits Council, Health and Welfare Task Force, 2016 to present
  • Cincinnati USA Regional Chamber of Commerce WE Lead, participant, 2011
  • ASPPA Benefits Council, Greater Cincinnati, secretary and board member, 2007
  • Certified Employee Benefits Specialist (CEBS) course on Retirement Plans: Basic Features and Defined Contribution Approached, assistant instructor, 2005
  • Certified Employee Benefits Specialist (CEBS) course on Retirement Plans: Defined Benefit Approaches and Plan Administration, assistant instructor, 2004

Community Activities

  • Our Daily Bread, board member, 2012 to 2018
  • Ohio Women's Bar Association, law school mentor, 2011 to 2012
  • Visions Community Services, mentor, 2010 to 2011
  • Fine Arts Fund, Business Volunteers for the Arts, volunteer, 2002 to 2004; Steering Committee, 2005 to 2006
  • Fine Arts Fund, Business on Board, graduate, 2005
  • Cappies of Greater Cincinnati, secretary and board member, 2005 to 2007
  • Crestview Presbyterian Church, youth leader, 2001 to 2008
  • Legend Community Church, secretary and board member, 2008 to 2017
  • Upward Basketball, cheerleading coach, 2006 to 2007
  • North College Hill High School Mock Trial Team, founder and legal adviser, 2002 to 2006
  • Volunteer Income Tax Assistance (VITA), volunteer, 1999 to 2000

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