James Hamilton

317-684-5419

jhamilton@boselaw.com

Indianapolis

Profile

Jim Hamilton is a partner who engages in a broad-based practice covering health and welfare arrangements, insurance, executive compensation, and federal and state taxation. Among other areas, he has specific experience in the following:

  • Formation, compliance and governance of association health plans, intergovernmental medical pools and other multiple employer welfare arrangements (MEWAs).
  • Welfare plan (cafeteria, health insurance, self-funded health benefits, severance, tuition reimbursement) design, compliance (including ACA, HIPAA privacy, ERISA claims procedures and SPD regulations), and overall tax and ERISA advice.
  • Formation, compliance and governance of risk sharing pools permitted under Indiana law.
  • Nonqualified plan (deferred compensation, golden handcuffs, stock options and phantom stock) design, funding, compliance (including section 409A), tax, securities and ERISA advice.
  • ACA, HIPAA, COBRA, FMLA and numerous other federal and state laws affecting employee benefit plans.
  • The drafting and negotiation of TPA and insurer contracts.
  • Formation, design and compliance of nonprofit organizations.

Education

New York University Law School (LL.M. in taxation, 1999)
Indiana University School of Law, Bloomington (J.D., cum laude, 1997)
Cornell University (B.A., with distinction, 1994)

Honors / Awards

Best Lawyers in America® 2013-2023; Martindale-Hubbell AV Rated; Indiana State Bar Association, Taxation Section Award

Appearances / Publications

Jim has delivered more than 200 speeches to professional organizations and clients since joining the firm in 2001. The list of professional organizations includes Accelerate Indiana Municipalities (AIM), the Indiana Chamber of Commerce, the Indiana State Bar Association, the National Association of Professional Employer Organizations (NAPEO), the Association of Governmental Risk Pools (AGRiP), the National League of Cities Risk Information Sharing Consortium (NLC-RISC), the Indiana Association of School Business Officials, the Indiana School Boards Association, the Midwest Association of Professional Employer Organizations (MAPEO), the Association of Indiana Counties, the Indianapolis Bar Association, the Association of Indiana Municipal Personnel Administrators for Cities and Towns (IMPACT), the South Central Indiana Human Resources Association, and the National Association of College and University Business Officers (NACUBO).

Jim has published articles in the Indianapolis Business Journal, The Indianapolis Star, Indiana Lawyer, Res Gestae, American Bankruptcy Institute Journal, The Hoosier Banker, Education Week, BizVoice, Indianapolis at Home, Indianapolis Monthly and Tax Notes. He has also been a featured guest on Inside Indiana Business with Gerry Dick, WRTV Channel 6, WXIN Channel 59, WISH Channel 8, WTHR Channel 13 and WIBC 1070.

Appointments / Memberships

Second Helpings, Inc. (Advisory Council; past Vice-Chair of Board of Directors)

Admissions

Illinois, Indiana

Areas of Emphasis

Business Services / Colleges and Universities / Corporate Governance / Education / Employee Benefits / Employee Benefits and Executive Compensation / Federal Income Tax / Fraternity and Sorority Law / Governmental Services / Governmental Services and Public Finance / HIPAA/Privacy / K-12 Education Law / Mergers and Acquisitions / Not-for-Profit Organizations and Foundations / State and Local Government / State Taxes / Tax