Practice and Industry Groups

Grace H. Ristuccia

Associate Washington D.C. | Chicago

Ms. Ristuccia assists clients on a variety of compliance, administration, and plan design issues for all types of employee benefit plans, including qualified plans, non-qualified plans, governmental plans, welfare plans, and multiemployer plans. Her practice covers all aspects of employee benefits and executive compensation. She has drafted plan documents, summary plan descriptions, HIPAA training materials, and benefit commencement packages. In addition, she has represented clients and negotiated resolutions with the IRS, DOL, PBGC, and other federal agencies. Due to the depth and breadth of her experience, Ms. Ristuccia can provide employee benefit counsel that ranges from day-to-day compliance issues to strategic, long-term planning and creative benefit designs. Ms. Ristuccia regularly counsels large multiemployer (Taft-Hartley) pension, annuity, and welfare funds and their fiduciaries, including issues of plan governance, withdrawal liability, and funding.

Before joining Ogletree Deakins, Ms. Ristuccia served as Law Clerk to the Honorable Kenneth F. Ripple, United States Court of Appeals, Seventh Circuit.


Experience

Multiemployer Plans – As employer side Fund Co-Counsel, Ms. Ristuccia has counseled Boards of Trustees on the operation of multiemployer pension and welfare plans, including issues of benefit design, plan investments, claims decisions, tax compliance, and DOL audits. She also counsels employers who contribute to multiemployer plans regarding payroll audit reports, withdrawal liability, and collective bargaining benefits issues.

Qualified Plans and Non-Qualified Plans – Ms. Ristuccia routinely advises employers on issues of plan design, administration, operation, and tax compliance for 401(k), profit sharing, defined benefit, 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, assistance with benefit claims, plan merger and termination advice, IRS and DOL audits, and service agreement negotiations.

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, benefit claim responses, business associate agreement negotiations, and plan audits.

Professional Activities and Speeches

Professional Activities:

  • American Bar Association
  • Virginia State Bar
  • District of Columbia Bar
  • Chicago Bar Association

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