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
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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
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
Twenty-Five Jaeckle Fleischmann Attorneys Named "Best Lawyers"
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.
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
1975 New York State Bar; 1975 U.S. District Court, Western District of New York; 1976 U.S. Tax Court
Employee Benefits
General Counsel, Hauptmann-Woodward Medical Research Institute, Inc.
Erie County Bar Association (Former Director); New York State Bar Association; American Bar Association; Listed, Best Lawyers in America
Member (former Chairman) Board of Directors, Artpark & Company; Member (former Chairman), Board of Trustees, Holy Angels Academy