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Emily Allender Attorney at Pension Benefit Guaranty Corporation EA
Emily Allender Attorney at Pension Benefit Guaranty Corporation Emily Allender is an attorney with PBGC in Washington, D.C., where she has been for the last three years specializing in multiemployer pension plans, primarily the SFA program enacted as part of the American Rescue Plan Act of 2021. Ms. Allender has also worked on multiemployer litigation for PBGC as well as regulatory and policy matters for the SFA final rule and the proposed 4213 regulation. Outside of PBGC, she was a contributor and editor for the ABA 2024 Employee Benefits Law treatise update and the vice-chair for the Young Lawyer’s Division Labor and Employment Law Committee. Ms. Allender has presented previously at various conferences for the ABA and the International Foundation of Employee Benefit Plans. Emily received her law degree from the University of Kentucky College of Law in 2021 where she was a member of the Kentucky Journal of Equine, Agricultural, and Natural Resources Law and received the Judge Rebecca Westerfield Award for Excellence in Leadership. She received her undergraduate degree from Miami University of Ohio in 2018 and is admitted to practice in the District of Columbia.
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Jessica Alvarez Associate at Kraw Law Group JA Mrs. Alvarez is an associate at Kraw Law Group and focuses on the representation of multiemployer benefit funds. She counsels pension and health and welfare plans on all aspects of law, including plan design, regulatory compliance, legal issues relating to plan investments, and litigation matters. Prior to joining Kraw Law Group, she practiced traditional labor law for a California state agency, where she investigated and litigated allegations of unfair labor practices under the Agricultural Labor Relations Act. Mrs. Alvarez received her J.D. from University of the Pacific, McGeorge School of Law and received her Bachelor of Arts from the University of California, Davis. She is admitted to practice in California.
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Kathryn Bakich Sr. VP at Segal KB Kathryn is a Senior Vice President in Segal's Washington, DC office with over 20 years of experience in healthcare compliance. She is formerly the firm's National Health Compliance Practice Leader. Kathryn is one of the country’s leading experts on employer sponsored health coverage. She specializes in providing research and analysis on federal laws and regulations affecting health coverage, including ERISA, Medicare, HIPAA, COBRA, the Newborns’ and Mothers’ Health Protection Act, the Mental Health Parity Act and the Women’s Health and Cancer Rights Act. She is a recognized expert on the Patient Protection and Affordable Care Act. She speaks regularly about the law, helps plan sponsors understand its short- and long-term effects on their plans and assists clients with preparing comments on the legislation for submission to regulatory Departments (Treasury, Labor, and Health & Human Services). Kathryn has led the Segal team responsible for publishing information about new healthcare laws and regulations, and trains internal staff on all legislation and related developments. She and her staff disseminate health compliance information, monitor federal and state laws and regulations, and prepare amendments for health plans and summary plan descriptions based on national models. Prior to joining Segal, Kathryn was an attorney in private practice representing multiemployer health plans and an appellate administrative law judge. Kathryn graduated with a BA in Political Science, an MA in Public Policy and a JD from the University of Missouri. She has been admitted to the Bar in the District of Columbia, the United States Supreme Court and multiple federal district and appellate courts. Kathryn is a member of the Working Committee of the National Coordinating Committee for Multiemployer Plans (NCCMP), the Health Technical Issues Taskforce of the American Benefits Council (ABC) and the American Bar Association (ABA). Kathryn is co-chair of the ABA Joint Committee on Employee Benefits Subcommittee on Welfare Plan Regulation. Kathryn was named a Fellow of the American College of Employee Benefits Counsel in 2012. She has served as a member of the Government Liaison Committee of the International Foundation of Employee Benefit Plans (IFEBP) since 2010. Kathryn has published multiple articles about employee health and welfare benefits, including a series of articles discussing HIPAA Administrative Simplification, EDI and Privacy in the Benefits Law Journal. She is a co-author of the Employers’ Guide to HIPAA Privacy Requirements, published by Thompson Publishing Group, and a Senior Editor of Employee Benefits Law. Kathryn speaks regularly on issues related to group health plans.
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Linda Baldwin-Jones Shareholder at Weinberg, Roger & Rosenfeld (Emeryville, CA) LB Linda Baldwin Jones, a shareholder with Weinberg, Roger & Rosenfeld, has over 28 years of experience in the area of ERISA and employee benefits. Ms. Jones represents and advises multiemployer employee benefit plans, which provide pension, annuity, health and welfare, apprenticeship and training benefits across several industries. She regularly counsels her employee benefit plan clients on the full range of ERISA plan administration and compliance issues and has extensive litigation and arbitration experience with ERISA and trust fund related matters.
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Mariah Becker Director of Research and Education at National Coordinating Committee for Multiemployer Plans MB
Mariah Becker Director of Research and Education at National Coordinating Committee for Multiemployer Plans Mariah Becker joined the National Coordinating Committee for Multiemployer Plans (NCCMP) in 2016 as the Director of Research and Education. In this role, she works extensively to evaluate and design policy & technical proposals to protect and strengthen the multiemployer system, as well as to develop analysis to evaluate the economic impact of federal policies, regulations and industry developments. Prior to joining the NCCMP, Mariah worked with single and multiemployer benefit programs for 15 years as an actuarial consultant. Mariah spent 10 years with Segal Consulting, focusing on multiemployer defined benefit pension plans. While at Segal, she worked with clients to assess their funded position and to develop strategies for improving funding levels, while balancing stakeholder concerns and the changing legal landscape. She also advised on other issues including actuarial projections of plan funding, as well as plan design cost studies, mergers, and withdrawal liability. During her time with Segal Consulting, Mariah worked closely with the NCCMP on the review and design of legislation affecting the multiemployer plan community and participated in the Retirement Security Review Commission, convened by the NCCMP to consider challenges and potential solutions facing multiemployer pension plans. Mariah assisted in analyzing the recommendations resulting from that Commission, including the proposed composite or GROW plan design. Prior to her work with Segal Consulting, she worked with Mercer focusing on defined benefit pension plans. Mariah is a frequent speaker on multiemployer pension topics. She brings a strong understanding of the actuarial issues facing a broad range of multiemployer defined benefit plans in a range of industries, from large national multiemployer plans to smaller local plans and union staff plans. She is a Member of the American Academy of Actuaries, and an Associate of the Conference of Consulting Actuaries. Mariah is also a Member of the American Academy of Actuaries Multiemployer Plans Committee. She graduated magna cum laude from Colgate University with a BA in Physics-Astronomy.
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Christian Benjaminson Principal Consulting Actuary at Cheiron CB
Christian Benjaminson Principal Consulting Actuary at Cheiron Christian has more than 25 years of experience as an actuarial consultant, primarily with Taft-Hartley pension plans. His experience includes advising plans on requirements of the Pension Protection Act of 2006, the Multiemployer Pension Reform Act of 2014, and the American Rescue Plan Act of 2021. He has prepared withdrawal liability calculations, developed Funding Improvement Plans and Rehabilitation Plans, and built a projection model for multiemployer pension plans to analyze the pension crisis. He speaks frequently on multiemployer pension topics at the annual conference of the International Foundation of Employee Benefit Plans. He is active in professional organizations and is the former chairman of the American Academy of Actuaries Multiemployer Plans Committee. He was recognized by the Academy with its 2020 Outstanding Volunteerism Award. He is adept at using Cheiron’s interactive tools to illustrate and communicate complex actuarial concepts. He joined Cheiron in April 2003 and opened the firm’s Philadelphia office in June 2006. He is a Fellow of the Society of Actuaries, the highest professional accreditation, an Enrolled Actuary under ERISA, and a Member of the American Academy of Actuaries.
DC
Denise Clark General Counsel at IAM National Benefit Funds SC
Sara A. Corello Partner at Spivak Lipton LLP SC Sara Corello advises Spivak Lipton’s employee benefit fund clients, particularly those in the entertainment industry, on regulatory and compliance issues. She represents the funds’ interests in arbitration, federal and state courts, and government agencies, as well as in collective bargaining negotiations. Having worked with many of the firm’s fund clients for 20+ years, Sara can effectively guide decision-making with her knowledge of the funds’ history and regulatory requirements. She works with funds to anticipate and mitigate challenges, ensuring that benefit fund trustees are well-informed and able to meet their obligations. Sara is also known for her ability to translate the complex nature of benefit plans in a way that’s easy for non-lawyers to understand. Sara joined Spivak Lipton in 1993, became a partner in 2001, and serves as one of the firm’s Managing Partners. She values the firm’s collaborative nature and the opportunity to serve her clients. Prior to joining the firm, Sara clerked for the Honorable Eugene H. Nickerson of the United States District Court for the Eastern District of New York. Ms. Corello has served as an adjunct professor at Columbia Law School and continues to speak at various conferences for attorneys, trustees, and union leaders. She serves on Columbia Law School’s Public Interest/Public Service Council.
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Marcy J. Dunlap Partner at Cohen, Weiss and Simon LLP MD
Marcy J. Dunlap Partner at Cohen, Weiss and Simon LLP Marcy J. Dunlap began her legal career in employee benefits over two decades ago. Ms. Dunlap joined Cohen, Weiss and Simon LLP in 2021 as Of Counsel and became a Partner in 2022. She represents union-affiliated employee benefit plans in a wide variety of compliance matters and advises on plan administration issues. Ms. Dunlap leads the firm’s efforts to advise clients on various compliance requirements for health plans, including but not limited to the Affordable Care Act, the Mental Health Parity and Addiction Equity Act, the Health Insurance Portability and Accountability Act, and the No Surprises Act. Ms. Dunlap is a frequent speaker for the American Bar Association and the International Foundation of Employee Benefit Plans. Immediately prior to joining the firm, Ms. Dunlap worked for national insurance brokers providing advice and compliance support related to ERISA, the Internal Revenue Code, and other federal and state laws affecting employee benefit plans. Prior to this, for over a decade, Ms. Dunlap served as a Senior Investigator and later the Senior Advisor for Criminal Investigations in the U.S. Department of Labor’s Employee Benefits Security Administration. As Senior Advisor for Criminal Investigations, Ms. Dunlap provided oversight, technical guidance, and training to agency staff concerning criminal enforcement related to employee benefit plans. In addition, she partnered with the U.S. Department of Justice on prosecutions involving employee benefit plans. As Senior Investigator, Ms. Dunlap investigated complex civil and criminal ERISA matters involving health plans, retirement plans, Taft-Hartley plans, employee stock ownership plans, professional employer organizations, multiple employer welfare arrangements, financial institutions, and service providers.
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Timothy K. Eicher Principal at Slevin & Hart, P.C. TE Timothy K. Eicher has focused exclusively on employee benefits law since he began his career, and advises clients on a wide range of compliance issues under ERISA, the Internal Revenue Code, and related laws. Mr. Eicher has experience representing single employer and multiemployer defined benefit and defined contribution retirement plans, health and welfare plans, and other ERISA-covered employee benefit plans. Mr. Eicher advises clients on various plan design and plan administration issues, including compliance with HIPAA’s privacy and security requirements, negotiating service provider contracts, managing employer withdrawals from multiemployer pension plans and navigating the plan merger process. He has extensive experience in negotiating complex investment management agreements, including arrangements for private equity placements and other alternative investment classes. Mr. Eicher has represented clients before the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation. Mr. Eicher is actively involved with the American Bar Association’s Employee Benefits Committee. Mr. Eicher also is a contributing author of the ABA Section of Labor and Employment Law’s treatise, Employee Benefits Law. He served as rewrite editor for the treatise chapter on multiemployer plan withdrawal liability, and contributes regularly to treatise updates. He serves as a continuing faculty member for the District of Columbia Bar Association’s ERISA Basics educational program, which he helped design. Mr. Eicher received his law degree from Georgetown University Law Center and served as a Senior Articles Editor for the Georgetown Journal of Law and Public Policy. He graduated with high honors from Princeton University, where he received an A.B. in Classics, with a focus on ancient Greek and Latin literature. Mr. Eicher is admitted to practice in the District of Columbia.
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Jeffrey S. Endick Principal at Slevin & Hart, P.C. JE Jeffrey S. Endick is a principal with the law firm of Slevin & Hart, PC and has been in private practice since 1984, representing single and multiemployer benefit plans and tax-exempt organizations. His experience includes all aspects of employee benefits law, including ERISA and the Internal Revenue Code. Mr. Endick counsels the firm’s clients in tax qualification issues as well as plan design and the implementation of policies and procedures to comply with applicable law. Mr. Endick also has extensive experience counseling clients on the fiduciary rules of Title I of ERISA, particularly in the area of investment management and alternative investments. He has represented the firm’s clients before the Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation. Mr. Endick has considerable expertise on the Affordable Care Act and served on the Plan Management Advisory Committee in the establishment of the Maryland Health Benefit Exchange. Prior to entering private practice, Mr. Endick worked at the Office of the General Counsel of the PBGC, where he acquired extensive experience under Title IV of ERISA. Mr. Endick has been recognized as a Super Lawyer for Employee Benefits/ERISA in the publication Washington, D.C. Super Lawyers from 2013 to present. Mr. Endick is a fellow of the American College of Employee Benefits Counsel. Mr. Endick has co-authored articles about diverse topics such as reporting and disclosure rules, asset reversion, maintenance of cafeteria plans, and other employee benefits issues. He also has spoken at numerous conferences of the International Foundation of Employee Benefit Plans, where he previously served on the Professionals Committee. Mr. Endick is a magna cum laude graduate of the State University of New York at Stony Brook, and was elected to Phi Beta Kappa. He received his law degree from Cornell University in 1981. Mr. Endick is admitted to practice in the District of Columbia and New York.
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David M. Fusco Partner at Fusco Gallagher & Porcaro LLP DF David Fusco is a partner at Fusco Gallagher & Porcaro LLP. He received a Bachelor of Arts Degree from George Washington University in Washington, D.C. and a Juris Doctor Degree (cum laude) from Cleveland-Marshall College of Law, Cleveland State University. In addition to being admitted to practice before all Ohio courts, Mr. Fusco is admitted to practice before the United States Court of Appeals for the Sixth Circuit and the United States District Courts for the Northern and Southern Districts of Ohio, the Western District of Pennsylvania, the Eastern District of Michigan and the Northern District of Indiana. Mr. Fusco has extensive experience in representing employee benefit plans and labor unions on a wide range of matters. Employee benefits experience includes general representation of retiree insurance benefit VEBAs, jointly trusteed pension and welfare plans and litigation involving retiree insurance benefits and termination of single employer pension plans. His general representation of plans includes advice on regulatory and reporting compliance, fiduciary duty, plan mergers, benefit issues and appeals, preparation of governing documents, review and negotiation of vendor contracts and litigation over benefit claims and employer contributions. Mr. Fusco also represents unions, primarily in connection with employee benefit matters that arise in the context of collective bargaining. Mr. Fusco is an Adjunct Professor of Law at Cleveland-Marshall College of Law, Cleveland State University where he teaches a course on employee benefits law. He is also a Fellow of the American College of Employee Benefits Counsel. Mr. Fusco was a Chapter Editor for the BNA publication Employee Benefits Law (Third and Fourth Editions) and their Supplements. He was also a Chapter Editor for How To Take A Case Before The NLRB (8th and 9th Editions), which is also published by BNA. Mr. Fusco has been a speaker at numerous national and local seminars on topics related to employee benefits. He also serves as a co-chair of a subcommittee of the American Bar Association’s Employee Benefits Law Committee. In addition to his labor, employee benefits and bankruptcy practice, Mr. Fusco has served as the Chairman of the Cleveland Metropolitan Bar Association’s Unauthorized Practice of Law Committee. He has also been an arbitrator for the Cuyahoga County Court of Common Pleas.
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Kendra Isaacson Principal at Mindset KI Kendra Isaacson is a principal at Mindset. Kendra served as the Pensions Policy Director and Senior Tax Counsel for the Senate President Pro Tempore Patty Murray and the Senate Committee on Health, Education, Labor, and Pensions. In these positions, she advised then-Chair Patty Murray on all pension-related issues and managed all aspects of the committee’s retirement agenda. Kendra has many notable legislative accomplishments, such as the “Save our Community Newspaper Act,” the retirement provisions in the Coronavirus Aid, Relief, and Economic Security (CARES) Act,” the “Butch Lewis Emergency Pension Plan Relief Act,” which was included in the “American Rescue Plan Act”, and most recently, “SECURE 2.0.” Kendra also managed the Senator’s economic and tax portfolios, which included staffing the Senator in her role as a Conference Committee member on the “Tax Cuts and Jobs Act of 2017.” Kendra also served as a Department of Labor detailee to the House Committee on Education and the Workforce as well as an Employee Benefits Law Specialist for the Department of Labor, Employee Benefits Security Administration. Kendra’s private sector career includes positions at the HR Policy Association, the law firms Slevin & Hart, P.C. and Venable LLP, as well as at Washington Council Ernst & Young. Kendra has been an adjunct professor at the Georgetown University Law Center, the Catholic University of America Columbus School of Law, and Stetson University College of Law, and is a graduate of the Georgetown University Law Center (LLM, Tax), The Catholic University of America, Columbus School of Law (JD), and Dartmouth College. Kendra’s hidden talent: She can weave pop culture into any topic and has made a sport of writing tax and ERISA exams based on her current television viewing much to the amusement of her students.
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Tom Leibfried Legislative Representative at AFL-CIO TL
Tom Leibfried Legislative Representative at AFL-CIO Tom Leibfried is the health care lobbyist for the AFL-CIO, and works with Congress to improve health care coverage for America’s working families. His work focuses on employer-based health insurance, the Affordable Care Act, Medicaid, and the Children’s Health Insurance Program. He also represents his union as a trustee on the board of the AFL-CIO Health and Welfare Fund, a multiemployer health plan providing health coverage to labor organizations. Tom has 23 years of health care policy experience in a career that spans from managing community providers to government service to policy advocacy. Before joining AFL-CIO, Tom lobbied on Medicare and Medicaid issues for the National Committee to Preserve Social Security and Medicare and the American Psychiatric Association. He has also served as Vice President of Government Relations for the National Council for Community Behavioral Healthcare and as Director of Consumer Advocacy for the National Mental Health Association. Tom received his Master of Public Administration degree from the Gerald R. Ford School of Public Policy at the University of Michigan.
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Andrew K. Lin Member at Mooney, Green, Saindon, Murphy & Welch, P.C. AL Andrew Lin’s practice focuses primarily on representing employee benefit plans, principally multiemployer plans, as well as providing representation to labor unions. Mr. Lin counsels plans providing benefits to construction workers, mineworkers, service workers, and union staff, as well as firefighters, police, and other emergency personnel working in the public sector. Prior to moving to Mooney Green, Mr. Lin practiced law at the Washington, DC firm Slevin & Hart, P.C., where he represented employee benefit plans. Mr. Lin also clerked at the Service Employees International Union and the United Mine Workers of America, as well as at Mooney Green. He worked as a Legal Intern at Catholic Charities in 2007, where he focused on immigration services. In September 2014, the D.C. Employment Justice Center named Mr. Lin its 2014 Pro Bono Counsel of the Year. Mr. Lin earned his J.D. from the Catholic University of America’s Columbus School of Law in 2008, where he was an Associate Editor of the Catholic University Law Review, winning the Dean’s Award in 2007 and the Otis M. Smith Award in 2008. Mr. Lin obtained his B.A. from Ohio State University in 2000, majoring in Journalism and Computer Science.
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Joyce A. Mader Of Counsel at O'Donoghue & O'Donoghue LLP (Washington, DC) JM Joyce A. Mader is Of Counsel to the law firm of O’Donoghue & O’Donoghue LLP in Washington, DC. She joined the firm in 1976 and since then has been primarily engaged in the representation of multiemployer pension and welfare plans on a wide range of issues including plan design and administration, benefit claims and appeals, tax qualification and voluntary correction, fiduciary matters, investments, DOL investigations, IRS examinations, HIPAA compliance, Affordable Care Act compliance, health fund tax issues, Pension Protection Act compliance and pension funding issues, mergers and reciprocity, and Multiemployer Pension Reform Act. A list of her papers and presentations is available. Ms. Mader was Union Co-Chair of the Employee Benefits Committee of the Labor Section, American Bar Association 2005-2008 and Union Co-Chair of the Employee Benefits Committee Sub-Committee on Qualified Pension Plans, 1990-2005. She has served on the Employee Benefits Committee’s Task Forces on Health Care Reform and on Coverage and Non-Discrimination Testing for Multiemployer Pension Plans as well as on the ABA Joint Committee on Employee Benefits Task Force on Code Section 419. She served on the Council of the Labor Section and as a liaison from the Council to the Employee Benefits Committee of the Labor Section until 2015. She was inducted as a charter member of the American College of Employee Benefits Counsel. Ms. Mader was appointed in 2011 to serve on the PBGC Advisory Committee and was reappointed to the Committee for a second term in 2014. From 2015 through 2016, Ms. Mader was appointed to Chair the Advisory Committee. Ms. Mader served on the Department of Labor ERISA Advisory Council, 1994-1997. She chaired the 1997 ERISA Advisory Council and the 1996 Advisory Council’s Working Group on Service Providers. Ms. Mader also served on the Steering Committee of the District of Columbia Bar Labor Law Division and the Attorneys and Government Liaison Committee of the International Foundation of Employee Benefit Plans. Ms. Mader is a frequent speaker before labor and industry groups and at educational programs on a variety of issues relating to employee benefit plans. She was a lecturer at the Catholic University Law School, teaching a course entitled, “ERISA: The Labor-Management Perspective.” At one time or other, Ms. Mader has worked with most of the firm’s clients and is often retained for special projects such as DOL or IRS audits or to provide a specific opinion by funds which are not regular clients of the firm. Ms. Mader also regularly works on comments and submissions to government agencies in connection with regulations and opinion requests as well as amicus briefs in benefits litigation. She has testified before the Department of Labor ERISA Advisory Council and as an expert in federal court litigation on employee benefits related issues. Ms. Mader received her Bachelor’s degree from Dickinson College, Carlisle, Pennsylvania in 1973 and her Juris Doctor degree from The Columbus School of Law of the Catholic University of America, Washington, DC in 1976. She is listed in Best Lawyers in America and in Washington, D.C. Super Lawyers.
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Christopher Mietlicki Consulting Actuary at Cheiron CM
Christopher Mietlicki Consulting Actuary at Cheiron Chris has more than three decades of experience as an actuarial consultant, primarily advising both labor and management trustees of multiemployer pension plans. He is deeply involved in information technology and has developed interactive benefit calculation models, projection models, and experience study systems on various platforms including Excel, Microsoft Access, and Visual basic. He also heads Cheiron’s computer security efforts. He is good at helping trustees understand complicated and sometimes counterintuitive multiemployer rules and regulations and the impact of their decisions on pension funds. His easy-going personality makes him an excellent team member, especially in stressful situations. He co-founded Cheiron in November 2002. He is an Associate of the Society of Actuaries, an Enrolled Actuary under ERISA and a Member of the American Academy of Actuaries.
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Mayoung Nham Principal at Slevin & Hart PC MN Mayoung Nham has been working with defined benefit and defined contribution pension plans, health and welfare plans, and training plans since graduating law school in 2007. Her experience includes advising clients on all aspects of employee benefits law, including the Employee Retirement Income Security Act, the Internal Revenue Code, the Affordable Care Act, the Consolidated Omnibus Budget Reconciliation Act, and the Health Insurance Portability and Accountability Act. Ms. Nham advises multiemployer pension and health and welfare funds, as well as single employer and public employee benefit plans. She counsels clients on issues including regulatory compliance, tax qualification, plan design, fiduciary duties, plan administration, and investment issues. She has broad experience in drafting plan documents and participant disclosures and negotiating service provider contracts on behalf of pension plans and health and welfare plans. Her practice also involves representation of employee benefit plans in matters before the Internal Revenue Service and the Department of Labor, and she has represented clients in litigation and arbitration matters. Ms. Nham is a member of the Advisory Council on Employee Welfare and Pension Benefit Plans at the U.S. Department of Labor. She is also actively involved with the American Bar Association’s Employee Benefits Committee and has published several articles in the ABA Employee Benefits Committee Newsletter. Ms. Nham is also a senior chapter editor of the ABA Section of Labor and Employment Law’s treatise, Employee Benefits Law and is a frequent speaker on employee benefit issues. Ms. Nham received her law degree from the George Washington University School of Law in 2007 and a Bachelor’s of Arts in Public Policy Studies and French Studies from Duke University in 2004. Ms. Nham is licensed to practice law in the District of Columbia and the Commonwealth of Virginia.
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Michael A. Powers O'Donoghue & O'Donoghue LLP (Washington, DC) MP Michael Powers is a Partner with O’Donoghue & O’Donoghue LLP who focuses exclusively on counseling the Firm’s local, regional, and national multiemployer pension and health plan clients on compliance-related issues. In doing so, he strives to provide practical and understandable legal advice that is designed to solve routine and unusual problems in the most pragmatic way possible. Michael joined the Firm after earning his Master of Laws in Taxation (LLM) with a Certificate in Employee Benefits Law at Georgetown University Law Center. His practice areas include plan design, drafting and administration, participant communications, reporting and disclosure requirements, fiduciary issues, contract negotiations, prohibited transactions, plan qualification rules, funding rules, ACA, HIPAA and COBRA compliance, nonqualified deferred compensation plans, voluntary employees’ beneficiary associations, health reimbursement arrangements, and the proper tax treatment of fringe benefits. This experience has resulted in work on the implementation of complex rehabilitation plan designs developed to restore the financial health of critical status pension funds, the drafting of variable pension plan designs intended to facilitate financial stability into perpetuity, and the formation of trust fund-owned administrative corporations designed to enable Trustees to take control of plan operations in a self-administered fashion. Michael has also handled numerous investigations initiated by the Department of Labor and the Internal Revenue Service that have been focused on, among other things, missing participants, the application of the Affordable Care Act’s prudent layperson standard for emergency service claims, and other issues that ordinarily arise during such inquiries. Michael is responsible for the representation of multiemployer plans ranging in size from approximately $1 million to $4.5 billion. Michael has been working with these plans to navigate the flurry of legislative and regulatory activity arising since the inception of the COVID-19 pandemic, all with the objective of maintaining compliance while also supporting participants to the greatest extent possible.
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Anusha Rasalingam Friedman & Anspach AR Anusha Rasalingam joined the firm in 2003 and became a partner in 2012. Prior to joining the firm, she worked in the Legal Counsel Division of the Office of the Corporation Counsel for the City of New York, drafting legislation and advising the mayor and city agencies. Ms. Rasalingam practices primarily in the area of employee benefits law. She provides advice to boards of trustees of multiemployer benefit plans on compliance with a variety of laws, including ERISA, the Internal Revenue Code, HIPAA and the Affordable Care Act. She drafts plan documents and amendments, and advises on fiduciary issues, benefit claims, plan design and administration, qualified domestic relations orders, and works with plan service providers and staff concerning the operational day to day work of the firm’s benefit fund clients. Ms. Rasalingam also prepares and reviews government agency filings, including DOL and IRS audits and determination letter reviews, where she has obtained favorable results and negotiated closing agreements on behalf of single and multiemployer plans. She also negotiates vendor agreements, including investment management agreements, and oversees complex transactions where clients invest in alternative investments, such as private equity and fund of fund investments. As a litigator, Ms. Rasalingam represents plans in withdrawal liability arbitrations and in state and federal courts, including defending claims against benefit fund trustees and collection of unpaid benefit fund contributions and withdrawal liability, as well as representing union clients in arbitrations. Ms. Rasalingam also works with union members and their families in landlord/tenant, matrimonial proceedings, and wills and trusts. Ms. Rasalingam is a member of the AFL-CIO Union Lawyers Alliance, the New York State Bar Association, and the International Foundation of Employee Benefits Plans, and contributed the article “New DOL Service Provider Rules Finalized” to Benefits magazine, published by the International Foundation of Employee Benefit Plans. In 2013, she participated in the New York City Bar's program "Implementation of the Affordable Care Act: Implications for 2014 and Beyond" and the NYU 66th Annual Conference on Labor discussing "Significant Issues for Unions Under the ACA," and writing the article "From Panacea to Pandora's Box: Challenges Under the Affordable Care Act for Unions and Multiemployer Health Plans" to the symposium publication from the conference. In 2015, she authored a piece for the July issue of Benefits magazine entitled "Collective Bargaining Under the Pension Protection Act," and has been a presenter and moderator at the international Foundation of Employee Benefits Plans annual conferences. Ms. Rasalingam also participates in conferences presented by the AFL-CIO Union Lawyers Aliance as a presenter on a regular basis. In 2024, Ms. Rasalingam was appointed to a three-year terms as a member of the DOL ERISA Advisory Council representing employee operations. Ms. Rasalingam graduated with a J.D. from Harvard Law School in 1999 and obtained her B.A. from Yale University in 1996. She is admitted to practice in New York, the U.S. Court of Appeals for the Second Circuit, and the U.S. District Courts for the Southern and Eastern Districts of New York.
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Owen Rumelt Partner at Cary Kane PLLC OR Owen M. Rumelt is a Partner focusing on ERISA and employee benefits law. He has practiced employee benefits law for more than 30 years. Mr. Rumelt has served as sole counsel or co-counsel to numerous Taft-Hartley multi-employer pension, welfare, annuity and 401(k) funds over his legal career. He also served for a number of years as the fund manager of union-affiliated pension and welfare plans. Mr. Rumelt litigates on behalf of funds seeking contributions and withdrawal liability and on behalf of individual plaintiffs seeking to ensure that they receive the benefits promised them. Mr. Rumelt was retained as an expert witness on behalf of Fund Trustees and their counsel in In re Iron Workers Local 25 Pension Fund, 811 F. Supp. 2d 1295 (E.D. Mich. 2011), on the question of whether fund counsel can be a fiduciary for purposes of ERISA. He has served as an instructor in the International Foundation of Employee Benefit Plans’ Certified Employee Benefit Specialist (CEBS) program and has lectured at conferences sponsored by the International Foundation, the American Bar Association, the New York Bar Association and the National Employment Lawyers Association. Mr. Rumelt is a member of the International Foundation of Employee Benefit Plans and the AFL-CIO Union Lawyers Alliance. He is licensed to practice law in the State of New York and the District of Columbia. He is admitted to the United States Courts of Appeals for the Tenth Circuit and the United States District Courts for the Eastern, Northern, Southern and Western Districts of New York. Mr. Rumelt received his B.S. degree with honors in Applied Mathematics and Statistics from Stony Brook University and was elected to Phi Beta Kappa in 1981. He received his law degree from the National Law Center at George Washington University in 1984. He is “AV” rated by Martindale-Hubbell and is listed in New York Super Lawyers, Metro Edition, as well as listed as a “Top Rated Lawyer, Labor & Employment Law,” in The American Lawyer.
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Jacob N. Szewczyk Partner at O'Donoghue & O'Donoghue LLP (Washington, DC) JS Jacob N. Szewczyk joined O’Donoghue & O’Donoghue LLP as an Associate in August 2015. Prior to becoming an Associate, Mr. Szewczyk started with the firm as a law clerk in September 2014. Mr. Szewczyk represents the firm’s labor and employee-benefit fund clients on a wide range of issues, including matters arising under the Internal Revenue Code, ERISA, the LMRDA, and other federal statutes and regulations. A substantial part of his practice involves advising the firm’s Taft-Hartley trust fund clients on plan administration and compliance. This includes investment-related matters (traditional and alternative investments), pension plan mergers, and fiduciary issues. Mr. Szewczyk has also worked on litigation and arbitration matters involving collections and multiemployer pension plan withdrawal liability. Mr. Szewczyk recently became a contributing author to the Bloomberg BNA treatises Employee Benefits Law (4th Edition 2017) and Labor Union Law and Regulation (2d Edition 2017). Mr. Szewczyk graduated summa cum laude from the Columbus School of Law at the Catholic University in Washington, D.C. in 2015, with a concentration in labor and employment law. During law school, Mr. Szewczyk served as a Production Editor on The Catholic University Law Review.
Kristina Zinnen Vice President and Senior Consultant, Retirement Compliance, San Francisco at Segal
Kristina Zinnen Vice President and Senior Consultant, Retirement Compliance, San Francisco at Segal Kristina is a Vice President and Senior Consultant, Retirement Compliance, affiliated with Segal’s San Francisco office. She has more than 15 years of experience as an ERISA attorney. She provides retirement compliance services to multiemployer defined benefit and defined contribution plans across a wide range of industries. Her expertise includes all aspects of pension compliance, including: • Drafting, reviewing, and amending plan documents, contracts and communications • Researching and analyzing statutory, regulatory and agency guidance • Advising clients on their operations and compliance with federal law and regulations • Educating and training clients on compliance matters • Assisting clients in implementing plan design changes and domestic relations orders Kristina was previously with Weinberg Roger & Rosenfeld, a West Coast law firm servicing labor organizations, where she was an attorney and shareholder. She represented employee benefit plans, including defined benefit and defined contribution pension plans, health and welfare plans, vacation plans, apprenticeship and training programs, and labor-management cooperation committees. Kristina developed expertise in pension withdrawal liability and represented clients in audits by federal and state agencies, including the Department of Labor and the Internal Revenue Service. Kristina graduated with honors from Northwestern University (Evanston, IL) with a BA in German Studies. She earned her JD from the University of San Francisco School of Law, where she serves on the Labor and Employment Advisory Board. She is a licensed attorney in the State of California. She received Segal’s One Company Award for 2023, recognizing colleagues who exemplify the attitudes and behaviors of teamwork and collaboration that are inherent in our One Company philosophy.
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Julia Zuckerman Vice President at Segal JZ Julia is a Vice President and Senior Consultant in the Compliance Practice, based in the Washington, DC office. She provides consultative and technical support on compliance issues for both health and retirement plans, mainly to New York Corporate and Midwest Region clients. Previously, Julia was a director in the Compliance Consulting Center at Buck. In that role, she consulted to health and welfare plans and retirement plans in the corporate, public sector and multiemployer markets. Prior to joining Buck, she was an associate in the litigation and public plan practices at the Groom Law Group, a boutique employee benefits law firm in Washington, DC. She began her legal career at the National Labor Relations Board in the Office of Representation Appeals. Julia received her JD from the Benjamin N. Cardozo School of Law, where she earned Order of the Coif honors, and a BA in History from Vassar College, where she was elected to Phi Beta Kappa. She is admitted to the Bar in California and the District of Columbia.