Tom Dowling is an attorney in the firm’s Employee Benefits Group. His practice focuses on the creation, ongoing administration and regulatory compliance of health and welfare benefit plans for public, private and tax-exempt organizations. He is the primary attorney responsible for advising clients on implementation and compliance with the Patient Protection and Affordable Care Act (Health Care Reform). As a member of the American Benefits Council, Tom is uniquely positioned to stay up to date on regulatory guidance and upcoming legislation. He also has partnered with industry experts to design solutions addressing the shared responsibility (or "play or pay") penalty tax provisions of PPACA.