Qualified Plans and Non-Qualified Plans – Ms. Ristuccia regularly advises employers on issues of plan design, administration, operation and tax compliance for 401(k), profit sharing, defined benefit, non-profit 457(b), governmental 457(b) and deferred compensation plans. Her representation includes top hat plan filings, IRS self-correction, filings with the IRS Voluntary Correction Program, IRS determination letter applications, and assistance with benefit claims, plan merger and termination advice, IRS and DOL audits, and service agreement negotiations.
Multiemployer Plans – Ms. Ristuccia has advised Boards of Trustees on the operation of multiemployer pension and health and welfare plans, including issues of design, amendment, claims decisions, tax compliance, DOL audits, and withdrawal liability.
Health and Welfare Plans – Ms. Ristuccia’s experience includes assisting employers with the administration and operation of self-insured and fully insured health plans, Section 125 plans, flexible spending accounts, health savings accounts, health reimbursement arrangements, wellness programs, and other fringe benefits. She has provided advice on compliance with the Affordable Care Act, COBRA, HIPAA, and tax laws and has assisted with drafting wrap plans, summary plan descriptions and benefit claim responses, business associate agreement negotiations, and plan audits.