Practice Areas
Industries
Bar memberships
- Kentucky
- Florida
Education
- Georgetown University Law Center, LL.M. Taxation, Employee Benefits Certificate, with distinction, 2008
Dean's List - University of Florida, J.D., 2007
- University of Florida, B.S. Finance, 2004
Carl C. Lammers
Carl focuses his practice in counseling employers on the plan design, implementation, administration, and compliance issues affecting all types of employee benefit plans, including but not limited to defined contribution and defined benefit pension plans, health and welfare benefit plans, ESOP's, and deferred compensation agreements.
Carl also has experience in advising employers with compliance issues related to the Affordable Care Act, drafting readable plan documents, and negotiating administrative service agreements for medical, dental, vision, disability, flexible benefit, life, and other insurance benefits.
Highlights & Recognitions
- Featured story: FBT rallies in support of local arts organizations
- Selected for inclusion in Kentucky Super Lawyers Rising Stars, 2016 - 2018
Memberships & Affiliations
- Kentucky Bar Association, Tax Section, Chair
- Greater Louisville Inc. Business Services Committee for JCPS Talent Development Academies
- Louisville Employee Benefits Council
Program Committee, 2011-2012, 2015-2016 - Louisville Deferred Compensation Practitioners
- American Bar Association
- Kentucky Bar Association
- Louisville Bar Association
- I Would Rather Be Reading, Board Member
Recent Blog Posts
FBT Publications
- Employer Health Plan Litigation over Residential Treatment and Wilderness Therapy
- IRS Final Rules Make Plan Forfeitures More Useful
- Department of Labor Issues Final Rule Expanding Access to More Affordable Health Insurance for Small Employers and Sole Proprietors
- Employers: Prepare to Address Disability Claims Under all Types of Benefit Plans Differently, Effective April 1, 2018
- IRS Permits Use of Forfeitures to Fund Safe-Harbor Contributions, QNECs and QMACs
- Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act
- Are You Ready for 2018 Group Health Plan Open Enrollment?
- ACA Nondiscrimination Casts Wide Net, But Portion Has Been Enjoined
- ACA Compliance Alert: "Opt-Out Payments" to Employees Who Decline Employer Health Coverage
- Form 5500 Updates and Increased ERISA Penalties
- EEOC Model Notice for Wellness Programs
- EEOC Publishes Final Rules for Wellness Programs
- The Affordable Care Act – Complexities of the IRS Electronic Filing Process
- Section 125 Plans – Amendments Required by December 31, 2014
- 90-Day Maximum Health Plan Waiting Period: Final Rules Give Some Relief
- Employers get a Reprieve on 2015 Health Reform Mandates
News
Press Releases
- Frost Brown Todd Appoints Six New Members Firmwide
- 43 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 14 Recognized by Kentucky Rising Stars® for 2018
- 31 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers and 14 Recognized by Kentucky Rising Stars for 2017
- 51 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 18 Recognized by Kentucky Rising Stars® for 2016
- Carl C. Lammers Joins Frost Brown Todd’s Employee Benefits Practice Group
Civic & Charitable Organizations
- Focus Louisville, Class of 2015 (Leadership Louisville Center)
- Family and Children's Place, Golf Tournament Planning Committee, 2012
- Volunteer Income Tax Assistance Program
Non-FBT Publications and Events
"“New ERISA Disability Claims Procedures Are in Effect, Are You In Compliance?”, Clear Law Institute, July 18, 2018, Presenter
The HR Benefits Authority Newsletter, regular author
"DOMA, Employee Benefits and Employment Implications," MC Academy, August 27, 2013
"HIPAA Privacy and Security - The New Final Regulations," MC Academy, June 18, 2013
"The Health Care Reform Act," MC Academy, April 16, 2013
"Quick Reference to ERISA Compliance," 2012 Edition, Aspen Publishers
"Health Care Reform and Benefit Claims, Internal Claims and Appeals and External Review Under PPACA," Louisville Employee Benefits Council, February 22, 2011, Cincinnati Employee Benefits Conference, June 10, 2011