- University of North Carolina School of Law, J.D., 1983
- University of Virginia, B.S., 1980, with Distinction in Accounting, Beta Gamma Sigma, Beta Alpha Psi
Bar & Court Admissions
Tony is a partner in the Vorys Columbus office and a member of the labor and employment practice group specializing in ERISA and employee benefit matters. His experience in the employee benefits area includes assisting clients in the design, implementation and interpretation of their employee benefit plans and programs, specifically in the areas of executive compensation, health and welfare benefits and qualified retirement plans.
Career highlights include:
- Regularly represents Fortune 500 companies in employee benefits and executive compensation
- Works extensively with compensation committees of public companies regarding compliance with applicable federal tax, labor and securities laws
- Practice leader of the Employee Benefits and Executive Compensation group
Tony is a member of the Ohio Bar Association and the Columbus Bar Association
Tony has spoken on numerous topics in the employee benefits area, including the 2010 health care reform legislation, executive compensation, Internal Revenue Code Section 409A, qualified retirement plans and the applicable Internal Revenue Service Nondiscrimination Rules, continuation of group health coverage under the Consolidation Omnibus Budget Reconciliation Act (COBRA) and ERISA fiduciary issues
Tony received his J.D. from the University of North Carolina School of Law and his B.S. with distinction in accounting from the University of Virginia where he was a member of the honorary societies Beta Gamma Sigma and Beta Alpha Psi.
Honors & Awards
- Columbus CEO, Top Lawyers in Columbus, 2010-2015, 2017-2018
- Chambers and Partners, Leading Lawyer in Employee Benefits and Executive Compensation, 2006-2019
- Fellow of the Columbus Bar Foundation since 1998
- Martindale-Hubbell AV Peer Review Rated
- 4/26/2019Vorys announced that 30 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2019 edition of Chambers USA.
- 5/4/2018Vorys, Sater, Seymour and Pease is pleased to announce that 32 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2018 edition of Chambers USA.
- 3/28/2017This year, 54 Vorys attorneys were listed in the 2017 Columbus CEO “Top Lawyers” List.
- 5/27/2016Vorys announced that 36 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2016 edition of Chambers USA.
- 5/19/2015Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2015 edition of Chambers USA.
- 1/19/2015Vorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of Rome Strip Steel Company, Inc. for a purchase price of approximately $55.5 million.
- 9/5/2014Vorys, Sater, Seymour and Pease LLP recently advised R.G. Barry Corporation in its sale to MRGB Hold Co., an affiliate of Mill Road Capital.
- 8/1/2014Vorys Advises Worthington Industries In Acquisition of Business of Midstream Equipment Fabrication LLCVorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of Midstream Equipment Fabrication LLC for a purchase price of $40 million.
- 5/23/2014Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2014 edition of Chambers USA.
- 7/22/2013Vorys recently advised Salt Run Capital, Inc. in connection with its sale of The Oxford Oil Company, LLC to Eclipse Resources I, LP.
- 5/24/2013Vorys, Sater, Seymour and Pease is pleased to announce that 39 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2013 edition of Chambers USA. Chambers USA conducts in-depth research and ranks the leading firms and attorneys in an extensive range of practice areas throughout America.
- 4/16/2013Vorys, Sater, Seymour and Pease LLP recently advised the Pressure Cylinders segment of Worthington Industries, Inc. in connection with its acquisition of the business of Palmer Mfg. &Tank, Inc., for $113,500,000.
- 6/7/2012Vorys announced that 35 of the firm’s attorneys have been recognized among the leading practitioners in the country in the 2012 edition of Chambers USA.
- 9/19/2017Vorys attorneys Tony Ciriaco and Jennifer Dunsizer presented a webinar titled “ERISA Plan Vendor Contracting - Traps to Avoid” on September 19, 2017.
- 10/14/2015Vorys Partner Anthony Ciriaco was a speaker at a breakfast workshop hosted by Everhart Advisors and Financial Executives International on October 14, 2015.
- 9/24/2014Vorys partner Tony Ciriaco was a speaker at the 2014 Breakfast with the Department of Labor hosted by Everhart Advisors and Financial Executive International on September 24, 2014.
- 4/26/2019In 1990, Congress enacted the Federal Debt Collection and Procedures Act. One feature of that law allows a federal court to issue a “writ of continuing garnishment” to access a convicted participant’s retirement plan benefits to satisfy a restitution order entered as part of the participant’s criminal sentencing.
- 8/28/2018Labor and Employment Alert: Addressing Student Loan Debt in a 401(k) Plan: Recent IRS Private Letter Ruling Provides New Options for EmployersOn August 17, 2018, the Internal Revenue Service (IRS) published Private Letter Ruling 201833012, which directly addressed an employer’s ability to provide a student loan repayment benefit in its 401(k) plan.
- 8/22/2018We previously wrote about the changes to 162(m) under the “Tax Cuts and Jobs Act” which significantly expanded the $1,000,000 deduction cap on compensation paid by publicly traded companies to certain executive officers.
- 1/25/2018Labor and Employment Alert: PBGC Missing Participant Program – It’s Not Just For Defined Benefit Plans AnymoreOn December 22, 2017, the PBGC issued final regulations that expand their acceptance of benefits for missing participants.
- 1/8/2018On December 22, 2017, tax reform became official. There were several changes in the final version, including renaming the “Tax Cuts and Jobs Act” to the “Act.” The Act will have significant impact on business. This alert focuses on the impact of the Act on employee compensation and benefits programs.
- 12/14/2017The U.S. House and Senate have both passed tax reform proposals, which are currently being reconciled. These proposals will have significant impact on compensation and benefit programs.
- 8/3/2017Unfortunately, sometimes an employer needs to end an employment relationship. In many situations, it is in the best interests of the parties to enter into an agreement that defines the terms of the separation. Whether called a “separation agreement,” “severance agreement,” “retirement agreement” or any other name, the issues remain the same.
- 1/3/2017Labor and Employment Alert: Are Individually Designed Retirement Plans an Endangered Species? Impact of Changes to the IRS Determination Letter ProgramIn January 2017, the last regular determination letter applications will be filed for sponsors of individually designed retirement plans. After that last Cycle A determination letter application, individually designed plans will no longer be able to get a ruling from the IRS that the plan terms comply with law (except for the initial ruling on formation of the plan and a final ruling at plan termination), although the IRS may specify other ruling opportunities in the future.
- 11/11/2016For now, stay the course and stay tuned…
- 6/3/2016On May 17, 2016, the Internal Revenue Service issued final regulations simplifying a participant’s ability to make a rollover from his or her designated Roth account in a qualified plan. The final regulations eliminated the requirement that the amounts that are directly rolled over by a participant to an eligible retirement plan be treated as a separate distribution from other amounts received by the participant.
- 9/17/2014If your company sponsors a self-insured health plan, there are two November deadlines you may have overlooked in the midst of preparation for the ACA’s pay or play penalties and 2015 open enrollment.
- 7/2014Several Vorys attorneys authored an article titled “Mental Health Parity and Addiction Equity Act Parity Analysis is Fine Tuned” for National Bar Association's Health Law Section July 2014 Newsletter.
- 7/2/2014Labor and Employment Alert: In Dudenhoeffer, Supreme Court Takes a Bite Out of the Moench Presumption of PrudenceIn a unanimous decision that was a surprise to most in the benefits community, the Supreme Court, in Fifth Third Bancorp v. Dudenhoeffer, rejected the commonly accepted rule that fiduciaries of employee stock ownership plans (ESOPs) are entitled to a “presumption of prudence” in connection with their decision to buy or hold employer stock.
- 2/21/2014The employer pay or play penalties were originally scheduled to apply in 2014 but the IRS gave employers a one-year reprieve. Final regulations and FAQs published February 10, 2014 explain how the penalties will work in 2015 and provide several helpful transitional rules.
- 1/21/2014Labor and Employment Alert: Dental and Vision Coverage as an Excepted Benefit and Other Employee Benefit NewsSummary: ACA mandates don’t apply to health plans classified as “excepted benefits.” The government has proposed regulations expanding the definition of excepted benefits to include self-insured dental and vision coverage even if that coverage is provided without employee contributions.
- 11/14/2013Labor and Employment Alert: Mental Health Parity and Addiction Equity Act Parity Analysis is Fine TunedNew final regulations under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) apply to group health plans in plan years beginning on or after July 1, 2014 (January 1, 2015 for calendar year plans). The regulations generally incorporate the 2010 interim final regulations and subsequent FAQs, with some notable clarifications.
- 11/8/2013The IRS has added a second exception to the use-or-lose rule for health flexible spending accounts (FSAs). Employers now have three alternatives for end-of-year health FSA credit balances...
- 10/9/2013The IRS and DOL issued new guidance prohibiting the application of pre-tax funds to the payment of individual health insurance premiums and imposing new conditions on health flexible spending accounts and health reimbursement arrangements.
- 10/7/2013Labor and Employment Alert: IRS Guidance on Employment Tax Refunds for Health Benefits Provided to Same-Sex SpousesOn September 23, 2013 the IRS issued Notice 2013-61. The Notice sets forth streamlined refund procedures for overpayments of federal employment taxes paid by employers and employees relating to health benefits provided to legally married same-sex spouses. The Notice addresses health benefits provided both in 2013, and prior open years. The IRS had previously released Revenue Ruling 2013-17 setting forth its position that same-sex partners legally married under the laws of any state would be considered married for federal tax purposes regardless of where the couple resides. Under this state of celebration standard, the laws of the state where the marriage was celebrated (rather than the state of domicile) governs marital status for federal income tax purposes.
- 7/15/2013The postponement of the pay or play penalties and related reporting from 2014 to 2015 gives employers a welcome opportunity to reassess their compliance strategies and plan for a more measured implementation of new systems. However, the pay or play penalties are related to the availability of federal premium assistance for the purchase of health insurance on an exchange. The absence of pay or play penalties and related reporting in 2014 may increase the number of employees buying health insurance on an exchange with federal premium assistance in 2014.
- 6/5/2013New final regulations for wellness programs apply to plan years beginning on and after January 1, 2014. If you have a wellness program and a health plan operating on a calendar year, you will want to consider the new requirements in preparing for 2014 open enrollment.
- 5/21/2013Employers must distribute a new Notice of Coverage Options to all employees (full-time and part-time, regardless of eligibility for benefits). The initial distribution of the Notice must be before October 1, 2013. Thereafter, the Notice must be given to each new employee within 14 days after work begins.
- 5/10/2013Under the pay-or-play penalties going into effect next year, an employer is subject to penalties if it does not offer "affordable" health coverage to its full-time employees (using the new 30-hour federal standard). The IRS has now proposed that premium discounts and other rewards for participation in an employer-sponsored wellness program not be taken into account in determining whether the health coverage offered by your company is affordable.
- 2/28/2013Labor and Employment Alert: Employee Cost Sharing for Health Benefits and other Employee Benefits NewsRecent government guidance addresses permissible employee cost sharing under your company's group health plan. This Vorys Client Alert summarizes what you need to know about out-of-pocket limits, annual and lifetime dollar limits, first dollar preventive care, and tobacco surcharges.
- 1/18/2013In Revenue Procedure 2013-12, the IRS recently updated the Employee Plans Compliance Resolution System (EPCRS). The EPCRS program permits a retirement plan sponsor to correct operational, coverage and plan documentation errors in certain prescribed ways so as to preserve the tax-qualified status of the retirement plan.
- 1/8/2013IRS proposed regulations (published December 28, 2012) are a roadmap to the employer pay-or-play penalties going into effect in 2014 under the Patient Protection and Affordable Care Act (the ACA). Employers may rely on the proposed regulations until further guidance or final regulations are published.
- 12/11/2012The regulatory agencies (the IRS, DOL, and HHS) have started to fill in some (but by no means all) of the gaps in the Affordable Care Act guidance needed to implement the transformation of health coverage that is supposed to happen in 2014.
- 9/5/2012The most significant changes under the Patient Protection and Affordable Care Act (ACA) are scheduled to go into effect in 2014. One of those changes is the imposition of shared responsibility penalties on large employers that fail to offer health coverage to all of their full-time employees (or offer health coverage to full-time employees that is deemed to be unaffordable or inadequate).
- 6/7/2012Labor and Employment Alert: $2,500 Limit On Health FSAs, More Guidance on SBCs, and Other Employee Benefits NewsThe future of the Patient Protection and Affordable Care Act (ACA) will be determined by the Supreme Court decision expected this month. In the meantime, the regulatory agencies have continued to develop guidance that will apply to employers' group health plans – assuming health care reform survives intact.
- 4/18/2012Labor and Employment Alert: Health Plans Must Pay Patient-Centered Outcomes Research Fee and Other Employee Benefits NewsThe Patient Protection and Affordable Care Act (PPACA) established the Patient-Centered Outcomes Research Institute to study the effectiveness of various treatments. The Institute's work will be supported by the Patient-Centered Outcomes Research (PCOR) fee.
- 2/15/2012Labor and Employment Alert: Summaries of Benefits and Coverage (SBCs) Back on the Schedule and Other Employee Benefits NewsAn SBC is a standardized explanation of health coverage intended to help individuals make apples-to-apples comparisons of their options for health coverage. The Internal Revenue Service, Department of Labor and the Department of Health and Human Services (the Departments) published proposed SBC rules and an SBC template on August 22, 2011.
- 1/30/2012The IRS issued Notice 2012-9 on January 3, 2012, clarifying some of its earlier guidance in Notice 2011-28 on reporting the cost of health coverage on Form W-2. The aggregate cost of health coverage will be reported in Box 12 with Code DD, starting with 2012 Form W-2s (distributed in January 2013).
- 1/3/2012Labor and Employment Alert: States to Define "Essential Health Benefits" and Other Employee Health Benefits NewsStarting in 2014, every non-grandfathered individual health insurance policy and insured small employer group health plan will have to cover essential health benefits.