Allison Ullman is a counsel in the Washington, D.C. office and a member of the firm's ERISA & Employee Benefits practice. She is a member of the firm's Corporate, Labor & Employment, Tax, and Health Care groups.
Allison advises clients on a wide range of federal tax and ERISA matters regarding employee benefits, including executive compensation arrangements, qualified retirement plans, and health and welfare benefit plans. Allison counsels clients with respect to plan design and compliance and provides representation before the Internal Revenue Service and the Department of Labor on a broad range of benefits issues. With regard to her compliance practice, Allison drafts plans, amendments, and required participant communications and has resolved numerous plan qualification issues using both the self-correction and voluntary correction provisions in the IRS Employee Plans Compliance Resolution System. In connection with her regulatory practice, Allison routinely drafts comment letters to the regulators regarding retirement plan and health care reform issues. Allison has also authored numerous briefs regarding technical ERISA and federal tax matters before various federal district and appeals courts.
In the mergers and acquisitions context, Allison routinely advises clients with regard to issues arising with respect to equity, incentive, and other executive compensation arrangements. She has designed and implemented executive compensation arrangements in connection with numerous transactions, and she frequently reviews and provides guidance with respect to existing executive compensation arrangements in the context of mergers and acquisitions.
Allison is a graduate of the University of Florida (B.S., finance, with a minor in Spanish, with honors), Harvard Law School (J.D., 2005), and the Georgetown University Law Center (LL.M., taxation, 2007, with distinction). While at Harvard, Allison served on the staff of the Harvard Women's Law Journal. While at Georgetown, Allison was recognized as a Graduate Tax Scholar and served as a legal fellow on the U.S. Senate Committee on Finance. Allison is a member of the District of Columbia and Florida bars. Prior to joining Crowell & Moring, Allison was an associate at a tax and benefits law firm in Washington, D.C.
Recent matters include:
- Advise clients regarding day-to-day technical compliance questions, including those pertaining to issues arising under Code sections 401(a), 403(b), 409A, and 457.
- Perform employee benefits due diligence, including review of nonqualified deferred compensation plans and severance agreements to ensure compliance with Code section 409A and Code section 280G analysis; counsel clients with regard to Code section 409A plan document ambiguities or failures.
- Obtain determination letters from the Internal Revenue Service with respect to the qualified retirement and pension plans sponsored by various large employer clients.
- Counsel Fortune 500 employers regarding various welfare plan administration questions, including with respect to cafeteria plan elections, open enrollment issues, COBRA subsidy administration, and ERISA-required filings and disclosures.
- Author and review comment letters in response to agency guidance on behalf of large companies and trade associations.
- Provide counsel to large insurers, trade associations, and third party administrators regarding implications to their business of health reform legislation, the Patient Protection and Affordable Care Act (PPACA).