November 26, 2022

Volume XII, Number 330

Alisha N. Sullivan

Alisha Sullivan is a member of the firm's Employee Benefits + Compensation Group. She focuses her practice on counseling a wide range of clients on issues arising from the creation and administration of employee benefit plans, including all aspects of plan design and administration, adhering to ERISA, the Internal Revenue Code, and other applicable laws, and plan compliance and correction issues.

Retirement Plan Design and Administration

Alisha's practice addresses a broad array of issues relating to the design, drafting, and operation of qualified and nonqualified defined benefit and defined contribution plans, including 401(k), profit-sharing, multiemployer, employee stock ownership and Section 403(b) and 457(b) plans of tax-exempt organizations. She assists with consultation and negotiation with the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation with regard to plan terminations, audits of plans, qualification submissions, plan corrections and other matters.

Governmental Plans

Alisha frequently works with state and municipal governmental clients sponsoring and administering benefit plans and programs. She advises these clients on qualified retirement plans and 457(b) plans, from generally applicable requirements to unique rules addressing vesting requirements for governmental plans, pick-up of employee contributions, compliance with Section 415 of the Code, purchase of service and 415(m) excess plans. Additionally, Alisha advises clients on state statutes relating to the implementation and governance of public plans, as well as the interpretation of specific enabling statutes creating various governmental entities. She also assists municipalities and related entities with respect to Length of Service Award Programs (LOSAP), and their creation, design, and administration.

Articles in the National Law Review database by Alisha N. Sullivan

The National Law Review has selected Robinson & Cole LLP’s Employee Benefits + Compensation practice group for a Go-To Thought Leadership award related to the tax implications and steps employers need to take concerning Cobra subsidies required by the American Rescue Plan Act (ARPA).    This practice group has published a number of articles on when COBRA subsidies expire, the management of responsibilities with third-party administrators, and related COVID-19 guidance which has provided key insights for employers and employees alike. Members include Bruce Barth, Virginia E. McGarrity, Alisha N. Sullivan, Jean E. Tomasco, and Emily A. Zaklukiewicz.