Sarah J.Touzalin
Senior Counsel
Employee Benefits
stouzalin@seyfarth.com
More About Sarah
Sarah practices in all aspects of employee benefit plans, with a primary focus on matters involving defined contribution plans. Prior to joining Seyfarth, she was an associate with a Washington, DC, law firm that specializes in employee benefits. Sarah has assisted plan sponsors with qualified plan design issues, compliance review, the preparation of participant communication materials, and with reporting and withholding requirements. She also has extensive experience working with plan sponsors and the IRS to resolve plan document and operational errors under the IRS's correction program.
While completing her LLM in employee benefits, Sarah completed a unique externship at the US Department of Treasury, Office of Benefits Tax Counsel, where she worked on regulation drafting projects with Treasury, IRS and DOL officials.
While completing her LLM in employee benefits, Sarah completed a unique externship at the US Department of Treasury, Office of Benefits Tax Counsel, where she worked on regulation drafting projects with Treasury, IRS and DOL officials.
- LLM, The John Marshall Law School
Employee Benefits - JD, The John Marshall Law School
- BSBA, John Carroll University
- Illinois
Related Services
Blogs
Related Trends
Related News & Insights
-
Media Mentions
10/24/2024
Sarah Touzalin Discusses Recent IRS Benefits Overpayment Guidance in Tax Notes
-
Podcast
Jul 16, 2024
Coffee Talk With Benefits Episode 19: 401(k) Forfeitures Under Fire: Unpacking Recent Legal Battles
-
Podcast
Apr 11, 2024
Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions
-
Media Mentions
01/22/2024
Sarah Touzalin Discusses Benefits Tax Pros Raising SECURE 2.0 Questions in Tax Notes
- Co-Author, "The Long Wait for the Long-Term Part-Time Guidance is Over," Legal Update, Seyfarth Shaw LLP (November 27, 2023)
- Author, "Regs Coming Soon to Address Long-Term Part-Time Employees," taxnotes (November 16, 2023)
- Co-Author, "Benefits And Beyond: Fixing Employee Contribution Failures," Law360 (June 21, 2023)
- Co-Author, "SECURE Act 2.0: Hold My Beer," Legal Update, Seyfarth Shaw LLP (January 11, 2023)
- Co-Author, "IRS Issues Highly Anticipated Update to Qualified Plan Correction Procedures," Legal Update, Seyfarth Shaw LLP (July 28, 2021)
- Co-Author, "IRS Provides Additional Clarity on Key SECURE Act Provisions," Legal Update, Seyfarth Shaw LLP (September 9, 2020)
- Co-Author, "A Guidebook to CARES Act Relief: Notice 2020-50 Provides Additional Clarity and Relief for Employers and Employees," Legal Update, Seyfarth Shaw LLP (July 8, 2020)
- Co-Author, "Coronavirus Update—Senate CARES and Considers Proposed Relief for Retirement Plan Participants," Legal Update, Seyfarth Shaw LLP (March 21, 2020)
- Co-Author, "Qualified Plan Uncashed Check Guidance Issued Related to Tax Obligations," Legal Update, Seyfarth Shaw LLP (August 21, 2019)
- Co-Author, "IRS Expands Determination Letter Program on a Limited Basis For Certain Individually Designed Plans," Legal Update, Seyfarth Shaw LLP (May 9, 2019)
- Co-Author, "IRS Expands Self-Correction Program," Legal Update, Seyfarth Shaw LLP (May 1, 2019)
- Co-Author, "Massive Budget Deal Includes Important Changes to Hardship Withdrawal Rules," Legal Update, Seyfarth Shaw LLP (February 22, 2018)
- Co-Author, "IRS Adopts Ceremony Rule for Same-Sex Spouse Determinations," Legal Update, Seyfarth Shaw LLP (September 3, 2013)
- Co-Author, "IRS Announces 2013 Inflation-Adjusted Benefit Limits," Legal Update, Seyfarth Shaw LLP (October 19, 2012)
- Co-Speaker, “Coffee Talk With Benefits Episode 19: 401(k) Forfeitures Under Fire: Unpacking Recent Legal Battles,” Podcast, Seyfarth Shaw LLP (July 16, 2024)
- Co-Speaker, “Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions,” Podcast, Seyfarth Shaw LLP (April 11, 2024)
- Co-Speaker, "Coffee Talk With Benefits Episode 17: Long-Term Part-Time Employee Guidance," Podcast, Seyfarth Shaw LLP (December 12, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 16: Junk Insurance," Podcast, Seyfarth Shaw LLP (December 1, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 15: Auto-Enrollment Provisions Under SECURE 2.0," Podcast, Seyfarth Shaw LLP (August 10, 2023)
- Co-Presenter, "Coffee Talk With Benefits Episode 14: Benefit Attorneys in the Wild," Podcast, Seyfarth Shaw LLP (July 10, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 13: When ERISA Was Young," Podcast, Seyfarth Shaw LLP (May 15, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0," Podcast, Seyfarth Shaw LLP (March 10, 2023)
- Speaker, "Coffee Talk With Benefits Episode 11: Employee Contribution Failures," Podcast, Seyfarth Shaw LLP (February 7, 2023)
- Speaker, "Coffee Talk With Benefits Episode 10: Missing Participants," Podcast, Seyfarth Shaw LLP (December 7, 2022)
- Speaker, "Coffee Talk With Benefits Episode 9: Open Questions Under the SECURE Act," Podcast, Seyfarth Shaw LLP (November 7, 2022)
- Speaker, "Coffee Talk With Benefits Episode 8: Pension Plan Distributions in Rising Interest Rate Environment," Podcast, Seyfarth Shaw LLP (October 13, 2022)
- Speaker, "Coffee Talk With Benefits Episode 7: Sham Terminations - Gone But Not Forgotten," Podcast, Seyfarth Shaw LLP (September 14, 2022)
- Speaker, "Coffee Talk With Benefits Episode 6: Cybersecurity Practices for Employee Benefit Plans," Podcast, Seyfarth Shaw LLP (August 3, 2022)
- Speaker, Coffee Talk With Benefits Episode 5: Cryptocurrency Investments in Retirement Plans (July 5, 2022)
- Speaker, Coffee Talk With Benefits Episode 4: Summary Plan Descriptions (SPDs): Do’s and Don’ts (June 6, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 3: Employee Benefit Impact of Restrictions on Abortion, Contraceptive and Prenatal Services (May 18, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 2: Benefit Plan Beneficiary Designation Issues, Seyfarth Shaw LLP (May 2, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 1: The Impact of Disability on Retirement Plan Participation, Seyfarth Shaw LLP (April 4, 2022)
-
Speaker, Coffee Talk With Benefits Podcast: Introducing Coffee Talk With Benefits Podcast - Trailer, Seyfarth Shaw LLP (April 4, 2022)
- Quoted, "IRS Part-Time Eligibility Rules Bring Relief, Surprise, Deadline Concern," planadviser (November 30, 2023)
- Quoted, "Timing of Long-Term Part-Time Employee Benefits Regs Brings Worry," taxnotes (November 28, 2023)
- Quoted, "Benefits Industry Hopes to Secure Catch-Up Contribution Guidance," taxnotes (November 27, 2023)
More About Sarah
Sarah practices in all aspects of employee benefit plans, with a primary focus on matters involving defined contribution plans. Prior to joining Seyfarth, she was an associate with a Washington, DC, law firm that specializes in employee benefits. Sarah has assisted plan sponsors with qualified plan design issues, compliance review, the preparation of participant communication materials, and with reporting and withholding requirements. She also has extensive experience working with plan sponsors and the IRS to resolve plan document and operational errors under the IRS's correction program.
While completing her LLM in employee benefits, Sarah completed a unique externship at the US Department of Treasury, Office of Benefits Tax Counsel, where she worked on regulation drafting projects with Treasury, IRS and DOL officials.
While completing her LLM in employee benefits, Sarah completed a unique externship at the US Department of Treasury, Office of Benefits Tax Counsel, where she worked on regulation drafting projects with Treasury, IRS and DOL officials.
- LLM, The John Marshall Law School
Employee Benefits - JD, The John Marshall Law School
- BSBA, John Carroll University
- Illinois
Related Services
Blogs
Related Trends
Related News & Insights
-
Media Mentions
10/24/2024
Sarah Touzalin Discusses Recent IRS Benefits Overpayment Guidance in Tax Notes
-
Podcast
Jul 16, 2024
Coffee Talk With Benefits Episode 19: 401(k) Forfeitures Under Fire: Unpacking Recent Legal Battles
-
Podcast
Apr 11, 2024
Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions
-
Media Mentions
01/22/2024
Sarah Touzalin Discusses Benefits Tax Pros Raising SECURE 2.0 Questions in Tax Notes
- Co-Author, "The Long Wait for the Long-Term Part-Time Guidance is Over," Legal Update, Seyfarth Shaw LLP (November 27, 2023)
- Author, "Regs Coming Soon to Address Long-Term Part-Time Employees," taxnotes (November 16, 2023)
- Co-Author, "Benefits And Beyond: Fixing Employee Contribution Failures," Law360 (June 21, 2023)
- Co-Author, "SECURE Act 2.0: Hold My Beer," Legal Update, Seyfarth Shaw LLP (January 11, 2023)
- Co-Author, "IRS Issues Highly Anticipated Update to Qualified Plan Correction Procedures," Legal Update, Seyfarth Shaw LLP (July 28, 2021)
- Co-Author, "IRS Provides Additional Clarity on Key SECURE Act Provisions," Legal Update, Seyfarth Shaw LLP (September 9, 2020)
- Co-Author, "A Guidebook to CARES Act Relief: Notice 2020-50 Provides Additional Clarity and Relief for Employers and Employees," Legal Update, Seyfarth Shaw LLP (July 8, 2020)
- Co-Author, "Coronavirus Update—Senate CARES and Considers Proposed Relief for Retirement Plan Participants," Legal Update, Seyfarth Shaw LLP (March 21, 2020)
- Co-Author, "Qualified Plan Uncashed Check Guidance Issued Related to Tax Obligations," Legal Update, Seyfarth Shaw LLP (August 21, 2019)
- Co-Author, "IRS Expands Determination Letter Program on a Limited Basis For Certain Individually Designed Plans," Legal Update, Seyfarth Shaw LLP (May 9, 2019)
- Co-Author, "IRS Expands Self-Correction Program," Legal Update, Seyfarth Shaw LLP (May 1, 2019)
- Co-Author, "Massive Budget Deal Includes Important Changes to Hardship Withdrawal Rules," Legal Update, Seyfarth Shaw LLP (February 22, 2018)
- Co-Author, "IRS Adopts Ceremony Rule for Same-Sex Spouse Determinations," Legal Update, Seyfarth Shaw LLP (September 3, 2013)
- Co-Author, "IRS Announces 2013 Inflation-Adjusted Benefit Limits," Legal Update, Seyfarth Shaw LLP (October 19, 2012)
- Co-Speaker, “Coffee Talk With Benefits Episode 19: 401(k) Forfeitures Under Fire: Unpacking Recent Legal Battles,” Podcast, Seyfarth Shaw LLP (July 16, 2024)
- Co-Speaker, “Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions,” Podcast, Seyfarth Shaw LLP (April 11, 2024)
- Co-Speaker, "Coffee Talk With Benefits Episode 17: Long-Term Part-Time Employee Guidance," Podcast, Seyfarth Shaw LLP (December 12, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 16: Junk Insurance," Podcast, Seyfarth Shaw LLP (December 1, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 15: Auto-Enrollment Provisions Under SECURE 2.0," Podcast, Seyfarth Shaw LLP (August 10, 2023)
- Co-Presenter, "Coffee Talk With Benefits Episode 14: Benefit Attorneys in the Wild," Podcast, Seyfarth Shaw LLP (July 10, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 13: When ERISA Was Young," Podcast, Seyfarth Shaw LLP (May 15, 2023)
- Co-Speaker, "Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0," Podcast, Seyfarth Shaw LLP (March 10, 2023)
- Speaker, "Coffee Talk With Benefits Episode 11: Employee Contribution Failures," Podcast, Seyfarth Shaw LLP (February 7, 2023)
- Speaker, "Coffee Talk With Benefits Episode 10: Missing Participants," Podcast, Seyfarth Shaw LLP (December 7, 2022)
- Speaker, "Coffee Talk With Benefits Episode 9: Open Questions Under the SECURE Act," Podcast, Seyfarth Shaw LLP (November 7, 2022)
- Speaker, "Coffee Talk With Benefits Episode 8: Pension Plan Distributions in Rising Interest Rate Environment," Podcast, Seyfarth Shaw LLP (October 13, 2022)
- Speaker, "Coffee Talk With Benefits Episode 7: Sham Terminations - Gone But Not Forgotten," Podcast, Seyfarth Shaw LLP (September 14, 2022)
- Speaker, "Coffee Talk With Benefits Episode 6: Cybersecurity Practices for Employee Benefit Plans," Podcast, Seyfarth Shaw LLP (August 3, 2022)
- Speaker, Coffee Talk With Benefits Episode 5: Cryptocurrency Investments in Retirement Plans (July 5, 2022)
- Speaker, Coffee Talk With Benefits Episode 4: Summary Plan Descriptions (SPDs): Do’s and Don’ts (June 6, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 3: Employee Benefit Impact of Restrictions on Abortion, Contraceptive and Prenatal Services (May 18, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 2: Benefit Plan Beneficiary Designation Issues, Seyfarth Shaw LLP (May 2, 2022)
- Speaker, Coffee Talk With Benefits Podcast: Episode 1: The Impact of Disability on Retirement Plan Participation, Seyfarth Shaw LLP (April 4, 2022)
-
Speaker, Coffee Talk With Benefits Podcast: Introducing Coffee Talk With Benefits Podcast - Trailer, Seyfarth Shaw LLP (April 4, 2022)
- Quoted, "IRS Part-Time Eligibility Rules Bring Relief, Surprise, Deadline Concern," planadviser (November 30, 2023)
- Quoted, "Timing of Long-Term Part-Time Employee Benefits Regs Brings Worry," taxnotes (November 28, 2023)
- Quoted, "Benefits Industry Hopes to Secure Catch-Up Contribution Guidance," taxnotes (November 27, 2023)