Palmieri & Eisenberg 475 Wall Street Princeton, New Jersey 08540 Direct: (316) 210-7564 jlacey@p-ebenefitslaw.com

Jason Lacey, Esq.

Jason Lacey is an attorney practicing primarily in the areas of taxation, ERISA, employee benefits, and executive compensation. He has focused his practice on representing employers and service providers throughout the United States on employee benefit matters.

Jason Lacey, Esquire

Representative Experience
Mr. Lacey has over 22 years of experience representing employers, employee benefit plans, and plan service providers with respect to all aspects of ERISA and employee benefit plan transactions, administration, and compliance, including work with public companies, private companies, not-for-profit organizations, and governmental entities relating to qualified retirement plans, health & welfare benefits plans, and executive compensation, as well as related employment law, employment tax, and income tax matters. He also represents employee benefit plan service providers, such as RIAs, TPAs, and brokers, on ERISA compliance matters, as well as general business and corporate matters, including contract negotiation and mergers and acquisitions.

Since the enactment of the Affordable Care Act, Mr. Lacey has become a recognized authority on matters involving self-insured health plans and consumer-directed plans, including Section 125 compliance, HIPAA and COBRA compliance, health savings accounts ("HSAs"), health reimbursement arrangements ("HRAs"), subrogation and reimbursement matters, multiple employer welfare arrangements ("MEWAs"), and association health plans ("AHPs"). In the area of qualified retirement plans, retirement plan advisors and administrators routinely look to Mr. Lacey for guidance regarding the structure and administration of retirement plans, and employers have benefitted from his advice regarding compliance and correction issues, representation in connection with DOL audits, and assistance with management of multiemployer pension plan withdrawal liability exposure. Mr. Lacey assists with the structuring, drafting, and administration of all types of executive compensation arrangements, including executive employment agreements and severance agreements, nonqualified deferred compensation plans, stock appreciation rights plans, phantom stock plans, restricted stock plans, restricted stock unit arrangements, stock option plans, Employee Stock Purchase Plans, partnership profits interests, and Section 457 plans of tax-exempt and governmental employers.

Accomplishments and Memberships

• Fellow in the American College of Employee Benefits Counsel ("ACEBC"). Admittance to the College is limited to employee benefits attorneys who have practiced for more than 20 years and who have made significant contributions to advance the employee benefits profession through public speaking, writing and other educational activities on a national level.
• Fellow in the American College of Tax Counsel ("ACTC"). The ACTC provides recognition to leading members of the bar who have made significant contributions to the understanding and improvement of the tax system. Admittance to the ACTC is limited to lawyers who have been licensed to practice at least 15 years, who have devoted the principal part of their practice to tax-related matters, and who have demonstrated a high standard of excellence and ethical performance in the practice of tax law.
• Chambers USA, Band 1, Labor & Employment: Employee Benefits & Executive Compensation - Kansas.
• Best Lawyers in America, Employee Benefits Law (2013 - present).
  - 2014 Wichita (Kansas) Employee Benefits Lawyer of the Year.
  - 2017 Wichita (Kansas) Employee Benefits Lawyer of the Year.
  - 2021 Wichita (Kansas) Employee Benefits Lawyer of the Year.
• Member, American Bar Association ("ABA") Joint Committee on Employee Benefits ("JCEB", 2014 - present).
  - Chair, Long Range Planning Subcommittee (2014 - 2015; 2018 - 2019).
  - Chair, CLE Subcommittee (2017 - 2018).
  - Chair, Government Invitational Conference Subcommittee (2022 - 2023).
• Conference Co-Chair, Employee Benefits Spring Update, ABA JCEB, Washington DC (2018 - present).
• Conference Co-Chair, Health & Welfare Benefit Plans National Institute, ABA JCEB, Washington DC (2019 - present).
• Member, ABA Health Law Section.
  - Chair, Employee Benefits Interest Group (2014 - 2017).
  - Co-Chair, Membership Committee (2020 - present).
• Commissioner, ABA Commission on Disability Rights (2020 - present).
• Member, ABA Tax Section, Employee Benefits Committee.
• President, Kansas Bar Association Tax Law Section (2012 - 2013).

Publications and Articles

• Contributing Author, Self-Insured Health Plans (EBIA/Thomson Reuters) - (updated quarterly).
• Contributing Author, Health Care Reform for Employers and Advisors (EBIA/Thomson Reuters) - (updated quarterly).
• Contributing Author, Form 1094/1095 Workbook for Employers and Advisors (EBIA/Thomson Reuters) - (updated annually).
• Chapter Author, "Chapter 8: HIPAA Privacy and Security," Benefits Compliance: Strategies for Plans, Programs & Policies (BLR/M. Lee Smith).
• Author, Considering ERISA Preemption of State Laws Following Dobbs v. Jackson Women's Health Organization, ABA Health eSource (November 2022).
• Author, Church Plans at the Supreme Court: Employee Benefit Plans of Church-Affiliated Healthcare Organizations May Still Qualify as Church Plans Under ERISA, ABA Health eSource (July 2017).
• Co-Author, Winds of Change: What the Supreme Court's Same-Sex Marriage Ruling Means for Kansas Employers and Employees, 85 J. Kan. Bar Ass'n 30 (January 2016)
• Author, Affordable Care Act Considerations in Mergers and Acquisitions, ABA Business Law Today (March 2015).
• Author, Gobeille v. Liberty Mutual: Will the Supreme Court Step Into the Intersection of ERISA Preemption and Health Information Management?, ABA Health eSource, Vol. 11, No. 7 (March 2015).
• Author, Anticipating New Section 457(f) Regulations, Journal of Pension Planning & Compliance (Wolters Kluwer), Vol. 39, No. 3 (Fall 2013).
• Author, Planning for MLR Rebates to Group Health Plans, ABA Health eSource, Vol. 8, No.11 (July 2012).

Education

• Wichita State University, Summa Cum Laude (B.M. 1997).
• University of Kansas School of Law (J.D. 2000; Order of the Coif; Kansas Law Review).
• New York University School of Law (LL.M. in Taxation 2001; Tax Law Review).

Admitted to Practice Law

• Kansas.
• Missouri.
• United States Tax Court.

Return