Home » Attorney & Staff Directory » Attorneys & Staff by Name » Michele O. Heffernan


Avant Building - Suite 900
200 Delaware Avenue
Buffalo, NY 14202-2107

P: 716.843.3850

F: 716.856.0432



Practice Areas

Employee Benefits

Health Care

Tax


Related Articles

Important Dates For Employers Under Health Care Reform

IRS Announces 2012 Cost of Living Adjustments

Medicare Part D Notices are Due October 15th

June 30, 2011 Deadline for Cafeteria Plan (FSA) Amendments

IRS Delays Nondiscrimination Rules For Insured Health Plans

Stand-Alone HRA May Violate the Health Care Reform Law Without an HHS Waiver

Robert W. Patterson and Michele O. Heffernan to Present on Health Care Reform at Commercial Business Seminar

Health Care Reform Begins In Earnest Today (September 23, 2010)

For Retiree Health Plan Sponsors, Immediate Action Is Needed

New Rules on Grandfathered Plans May Limit Health Plan Changes

HHS Releases Draft Application for the Retiree Reinsurance Program

IRS Guidance on the Small Business Health Care Tax Credit

Extended Coverage For Young Adult Dependents

Health Care Reform Alert - Immediate Action Needed Under Retiree Reinsurance Program

Immediate and Long-Term Challenges For Employers Under Health Care Reform

COBRA Premium Subsidy Extended Again

HIRE Act Provides Tax Breaks for Hiring and Retaining Unemployed Workers

Congress Extends (for the Second Time) and Expands the COBRA Premium Subsidy

Department of Labor Issues Draft COBRA Subsidy Extension Notices

Annual Medicare Part D Notices Must Be Distributed by November 15, 2009

NYS Enacts Important Health Law Changes


Related News

Twenty-Five Jaeckle Fleischmann Attorneys Named "Best Lawyers"

Michele O. Heffernan

Partner

mheffernan@jaeckle.com

Michele O. Heffernan is a member of the Firm's Employee Benefits practice group. Her background includes analysis and drafting of all forms of pension, profit sharing, 401(k), employee stock ownership, and welfare plans; advising businesses regarding supplemental retirement, deferred compensation, incentive, stock option, and other executive compensation programs; representation of clients with respect to multiemployer pension plan issues; and consultation regarding benefit plan issues arising in business acquisitions and divestitures.

Education:

College of New Rochelle (B.A., 1971); State University of New York at Buffalo (J.D., cum laude, 1974) Managing Editor, Buffalo Law Review, 1973-74

Admissions:

1975 New York State Bar; 1975 U.S. District Court, Western District of New York; 1976 U.S. Tax Court

Principal Area(s) of Practice:

Employee Benefits

Representations:

General Counsel, Hauptmann-Woodward Medical Research Institute, Inc.

Memberships & Offices:

Erie County Bar Association (Former Director); New York State Bar Association; American Bar Association; Listed, Best Lawyers in America

Community Service:

Member (former Chairman) Board of Directors, Artpark & Company; Member (former Chairman), Board of Trustees, Holy Angels Academy