Richard A. Naegele, Esq.

Employee Benefits • ERISA

Mr. Naegele is a member of the Business Organizations & Tax Department, serves on the Firm’s Board of Directors and is the Chairperson of the Fringe Benefits Division.  Mr. Naegele specializes in pension and employee benefits and has shared his expertise in these areas as the author of several books and numerous articles on a variety of tax and retirement planning subjects that have appeared in The 401(k) Advisor, The ASPPA Journal, The Journal of Deferred Compensation, The Journal of Accountancy, The CPA Journal, and other national publications. Throughout his career, Mr. Naegele has served as a lecturer on employee benefits, ERISA, and tax issues at more than 300 seminars and conferences sponsored by legal, accounting, and actuarial organizations including The Ohio State Bar Association, Ohio, Indiana, Kentucky, New Mexico, Oklahoma, Rhode Island, Tennessee and West Virginia Societies of CPA’s, ASPPA, Ohio State University, Case Western Reserve University and University of Montana Schools of Law.

Martindale-Hubbell has awarded Mr. Naegele an AV rating for preeminent legal ability and having the highest ethical standards.

Practice Focus:
Pension

Bar Admissions:
1979 State of Ohio
1980 U.S. District Court, Northern District of Ohio
1980 U.S. Tax Court
1985 U.S. Supreme Court
1986 State of Colorado (INACTIVE)

Education:
1973 Ohio University (B.A., cum laude)
1975 Ohio University (M.A.)
1979 Case Western Reserve University (J.D.)

Professional & Civic Affiliations:
American College of Employee Benefit Counsel (Fellow)
Journal of Pension Planning & Compliance (Board of Editorial Advisors, 1996-Present)
Lucy Idol Center for the Handicapped (Chairman)

Court Appointment:
Special Master by U.S. District Court to oversee operation of multiemployer pension plan (1994).

Plan Administrator by U.S. Bankruptcy Court and Ohio Common Pleas Court to oversee distress termination of several underfunded pension plans (including collectively bargained plans) with PBGC (1994-1995).

Author – Books:

• Physician Practice Management: Essential Operational and Financial Knowledge (Chapter on “Tax Qualified Retirement Plans and Fringe Benefits”), Lawrence Wolper, Editor, Jones and Bartlett Publishing, (2005).
• Demystifying Employer Retirement Plans: Pension Overview and Update for Non-Pension Attorneys. Ohio State Bar Association, (1999 and updated annually).

Author – Articles:

• “Multiemployer Pension Plan Withdrawal Liability.” Journal of Pension Planning and Compliance Aspen Publishers (Spring 2011).
• “Update on Bankruptcy and Plan Benefits.” 401(k) Advisor Aspen Publishers (March 2008).
• “How Safe Is Your Pension? Creditor Protection for Retirement Plans and IRAs.” The Practical Tax Lawyer (Winter 2008).
• “How Safe Is Your Pension?” The ASPPA Journal (Fall 2007).
• “Protection for IRA and Other Retirement Plan Assets After Bankruptcy Reform.” Journal of Deferred Compensation Aspen Publishers (Winter 2007).
• “Litigating An Employee Benefit Claim.” 401(k) Advisor, Aspen Publishers (2 Part Series, February and March 2006).
• “Protect Retirement Assets.” Journal of Accountancy AICPA (January 2006).
• “Is Your Retirement Plan Really Safe?” Journal of Accountancy AICPA (April 2005).
• “Protect Your Investments: Creditors’ Rights Against Tax Qualified Plans and IRAs.” Tennessee CPA Journal (January 2003) and republished in Journal of Pension Planning and Compliance Aspen Publishers (Spring 2003).
• “Creditors’ Rights: Tax-Qualified Plans and IRAs.” The CPA Journal, New York State Society of CPAs (October 2000) and republished in Journal of Pension Planning & Compliance (Winter 2001).
• “Individual Retirement Accounts After TRA ’97.” The CPA Journal (July 1998).
• “Individual Retirement Accounts: A User’s Guide to the New and Varied World of IRAs.” Journal of Deferred Compensation Panel Publishers (Spring 1998).
• “Multiemployer Pension Plan Withdrawal Liability.” Journal of Pension Planning & Compliance (Winter 1996).
• “Working Through the IRS and DOL Voluntary Compliance Programs.” Journal of Pension Planning and Compliance (Spring 1996).
• “An Overview of Form 5500 Filing Requirements.” Journal of Pension Planning & Compliance (Fall 1996).

Lecturer:
Lecturer on employee benefits, ERISA, and tax issues at more than 300 seminars and conferences sponsored by legal, accounting, and actuarial organizations including:

• Ohio State Bar Association;
• Ohio Society of Certified Public Accountants
• Indiana Society of Certified Public Accountants
• Kentucky Society of Certified Public Accountants
• New Mexico Society of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants
• Rhode Island Society of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• West Virginia Society of Certified Public Accountants;
• The Ohio State University School of Law – Pension and Benefits Seminars
• Case Western Reserve University School – Law Tax Seminars
• University of Montana School of Law Tax Institutes
• ASPPA
• Ohio Academy of Trial Lawyers
• Named “Outstanding Seminar Instructor” (Ohio) by AICPA and Ohio Society of CPA