Allison J. Carlon

Allison Carlon is an attorney focusing on executive compensation and employee benefits law. She provides strategic counsel to both public and private sector clients on a wide range of employee benefits matters, including the design, implementation, and compliance of qualified retirement plans, cafeteria plans, welfare benefit plans, and executive compensation structures.

Allison works extensively with employers to ensure compliance with the Internal Revenue Code and Employee Retirement Income Security Act (ERISA) in connection with qualified retirement plans, such as 401(k) plans, pension plans, and profit-sharing arrangements. She also advises clients on structuring cafeteria and welfare benefit plans, including health, disability, and life insurance plans, working to meet both regulatory requirements and business objectives. Her focus includes navigating complex issues related to the tax treatment of these plans, as well as participant disclosure and fiduciary obligations under ERISA.

In the area of executive compensation, Allison advises on nonqualified deferred compensation plans, equity-based awards, and incentive compensation structures. She is particularly adept at addressing the complexities of IRC Section 409A, assisting clients in designing tax-efficient executive compensation programs that align with corporate strategy and minimize tax risks. Allison also provides counsel on the tax implications of golden parachute provisions under IRC Sections 280G and 4999 and helps structure transaction bonuses and incentive awards in the context of mergers, acquisitions, and corporate restructurings.

In addition to her executive compensation and retirement plan work, Allison assists with employee benefit matters arising in corporate transactions. She is experienced in drafting change-in-control provisions, severance agreements, and retention bonuses for executives, aimed at meeting regulatory standards and facilitating the goals of the transaction.

Allison has represented clients across various industries, including healthcare, banking, education, and business services. She combines her deep knowledge of tax law, ERISA compliance, and employee benefits with practical, business-minded solutions to help clients design and maintain benefits programs that attract and retain talent, while ensuring legal and regulatory compliance.

Allison earned her Juris Doctor degree from Georgetown University Law Center and is admitted to practice law in Virginia and the District of Columbia. She is the president of the Central Virginia Employee Benefits Council and regularly contributes to seminars on topics related to executive compensation, retirement plans, and employee welfare benefits.