Richard A. Naegele, Esq.

Employee Benefits • ERISA • Business Organizations & Tax

Mr. Naegele is a member of the Business Organizations & Tax Department and Chairperson of the Fringe Benefits Division. He served on the Firm’s Board of Directors and continues to serve as Vice President.  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 Journal of Accountancy, The ASPPA Journal, The Tax AdviserThe 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 American Bar Association, 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.  Mr. Naegele is a Fellow of the American College of Employee Benefits Counsel, is recognized in The Best Lawyers in America© (Employee Benefits/ERISA), and has been selected to the 2012 through 2017 Ohio Super Lawyers list (Employee Benefits).

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

Practice Focus:
Pension / Employee Benefits / ERISA

Bar Admissions:
1979 State of Ohio
1980 U.S. District Court, Northern District of Ohio
1980 U.S. Tax Court
1985 U.S. Sixth Circuit Court of Appeals
1985 U.S. Supreme Court
1986 State of Colorado

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)
American Society of Pension Professionals and Actuaries (ASPPA)
Journal of Pension Planning & Compliance (Board of Editorial Advisors, 1996-2013)
Lucy Idol Center for the Handicapped (Chairman)
Lorain County Bar Association
Ohio State Bar Association

Court Appointments:
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
Special Counsel to U.S. Bankruptcy Court Trustees (2009-Present)

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; Second Edition, 2013)
  • Demystifying Employer Retirement Plans: Pension Overview and Update for Non-Pension Attorneys, Ohio State Bar Association, (1999 and updated annually)

Author – Articles:

Lecturer:

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

  • American Bar Association
  • 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 of Law – Tax Seminars
  • University of Montana School of Law Tax Institutes
  • ASPPA (American Society of Pension Professionals and Actuaries)
  • NIPA (National Institute of Pension Administrators)
  • Ohio Academy of Trial Lawyers
  • Named “Outstanding Seminar Instructor” (Ohio) by AICPA and Ohio Society of CPAs
Richard A. Naegele, Esq.

Contact Information:
Direct (440) 695-8074
Fax (440) 695-8098
Email RNaegele@WickensLaw.com