Jonathan M. Calpas is an associate in the Employee Benefits and Executive Compensation Group. Mr. Calpas represents for-profit, tax-exempt, church, and government employers on matters related to tax-qualified retirement plans and health and welfare plans. He focuses on compliance with the statutory and regulatory rules relating to such plans, including rules arising out of the Internal Revenue Code, ERISA, and HIPAA. He regularly assists employers with IRS determination letter filings and filings for government-sponsored voluntary correction programs, including the IRS Employee Plans Compliance Resolution System (EPCRS).
Before joining Ballard Spahr, Mr. Calpas spent five years working for a large cable communications company as a financial accountant, where he was involved in financial statement preparation and analysis, state and local tax matters, and regulatory matters. He also worked for a major public accounting firm assisting clients with corporate and partnership tax compliance issues. Mr. Calpas is a Certified Public Accountant in the Commonwealth of Pennsylvania.