Richard Naegele is a member of the Corporate and Business Transactions Department. He served on the Firm’s Board of Directors and continues to serve as Of Counsel to the Firm.
His practice focuses on retirement plan and employee benefits issues and he has shared his expertise in these areas as the author of several books and more than 20 articles on a variety of tax and retirement planning subjects that have appeared in The Journal of Accountancy, The ASPPA Journal, The Tax Adviser, The CPA Journal, The Practical Tax Lawyer, and other national publications. Throughout his career, Richard 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; American Law Institute (ALI-CLE); Ohio State Bar Association; Ohio, Indiana, Kentucky, New Mexico, Oklahoma, Rhode Island, Tennessee, and West Virginia Societies of CPA’s; American Society of Pension Professionals and Actuaries (ASPPA); Ohio State University, Case Western Reserve University, and University of Montana Schools of Law. Richard 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 2025 Ohio Super Lawyers® List (Employee Benefits).
Martindale-Hubbell™ has awarded Richard an AV rating for preeminent legal ability and having the highest ethical standards.
Education
- 1979 – Case Western Reserve University (J.D.)
- 1975 – Ohio University (M.A.)
- 1973 – Ohio University (B.A., cum laude)
Admissions
- State of Ohio
- State of Colorado
- U.S. District Court for the Northern District of Ohio
- U.S. Tax Court
- U.S. Sixth Circuit Court of Appeals
- U.S. Supreme Court
Court Appointments
- Special Master by U.S. District Court to oversee operation of multiemployer pension plan
- 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)
Accreditations
- Fellow, American College of Employee Benefits Counsel
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
Recognitions & Awards
- Selected to the Ohio Super Lawyers® List (Employee Benefits) (2012-2025)
- Recognized in The Best Lawyers in America® (Employee Benefits/ERISA) (2014-2025)
- Martindale-Hubbell™ AV Preeminent® rating
Publications & Speaking Engagements
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 through 2016)
Author – Articles:
- “Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware”, Reprinted from the Spring 2018 issue of ALI-CLE’s The Practical Tax Lawyer
- “Creditor Protection of Retirement Plan Assets”, The Practical Tax Lawyer (Spring 2017), Co-Authored with Mark P. Altieri, J.D., L.L.M., CPA, PFS
- “Update Your 401(k) Plan Now”, Fine Print, A Quarterly Publication of The Ohio State Bar Association (Spring 2015)
- “Protection From Creditors for Retirement Plan Assets”, The Tax Adviser, AICPA (January 2014)
- “Can You Really Avoid “Fiduciary Liability?”, 401(k) Advisor, Aspen Publishers (Part 2, February 2012)
- “Can You Really Avoid “Fiduciary Liability?”, 401(k) Advisor, Aspen Publishers (Part 1, January 2012)
- “Multiemployer Pension Plan Withdrawal Liability”, Journal of Pension Planning & 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 (Part 1 of a 2 Part Series, February 2006)
- “Litigation An Employee Benefit Claim”, 401(k) Advisor, Aspen Publishers (Part 2 of a 2 Part Series, 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 & 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, Aspen Publishers (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, Aspen Publishers (Winter 1996)
- “Working Through the IRS and DOL Voluntary Compliance Programs”, Journal of Pension Planning & Compliance, Aspen Publishers (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:
- American Bar Association
- American Law Institute (ALI/CLE)
- ASPPA (American Society of Pension Professionals and Actuaries)
- 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
- NIPA (National Institute of Pension Administrators)
- Ohio Academy of Trial Lawyers
- Named “Outstanding Seminar Instructor” (Ohio) by AICPA and Ohio Society of CPAs
Seminars and Resources
2025 Retirement Plan Dollar & Percentage Limits
By Richard A. Naegele, Esq.
The Group 2025 Annual Meeting, January 26-28, 2025, Paradise Valley, Arizona
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
PowerPoint PDF – Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
The Group 2024 Annual Meeting, February 25-27, 2024, Destin, Florida
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
PowerPoint PDF – Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
The Group 2023 Annual Meeting, February 12-14, 2023, San Diego, California
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
PowerPoint PDF – Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
The Group 2021 Western Regional Meeting, October 27-30, 2021, Scottsdale, Arizona
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
PowerPoint PDF – Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
The Group Annual Meeting, February 2-4, 2020, St. Pete Beach, Florida
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
PowerPoint PDF – Changes to IRS Employee Plans Determination Letter Program
Retirement Plan Update and Overview, Akron Tax Club, Fairlawn, Ohio, April 24, 2019
By Richard A. Naegele, Esq.
PowerPoint PDF – Retirement Plan Update and Overview
“Professional Practice Transitions, Section 197, And The Anti-Churning Rules“, The Practical Tax Lawyer, Summer 2018, Co-authored by Mark P. Altieri, J.D., LL.M., CPA, PFS and William P. Prescott, M.B.A.-Executive Program.
Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
Reprinted from the Spring 2018 issues of ALI-CLE’s The Practical Tax Lawyer
ALI-CLE Webinar, March 6, 2018
By Richard A. Naegele, Esq.
PowerPoint: Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
Creditor Protection of Retirement Plan Assets
Reprinted from the Spring 2017 issue of ALI-CLE’s The Practical Tax Lawyer
By Richard A. Naegele, Esq. and Mark P. Altieri, J.D., L.L.M., CPA, PFS
Creditor Protection PowerPoint (7/26/18 webinar)
Ohio Society of Certified Public Accountants Cleveland Accounting Show, October 17, 2018, Cleveland, Ohio
By Richard A. Naegele, Esq.
PowerPoint PDF – Retirement Plan Update & Overview
Appleby Retirement Consulting Inc. Webinar, July 26, 2018
By Richard A. Naegele, Esq.
PowerPoint PDF – Is Your Retirement Plan Really Safe?
ALI-CLE Webinar, March 6, 2018
By Richard A. Naegele, Esq.
PowerPoint PDF – Multi-Employer Pension Plan Withdrawal Liability: Buyer Beware
The Group Annual Meeting, February 10 – 13, 2018, San Diego, California
By Richard A. Naegele, Esq.
PowerPoint PDF – IRS Voluntary Compliance Programs (EPCRS) For Tax-Qualified Retirement Plans
American Bar Association / Real Property, Trust and Estate Law Section eCLE Seminar, August 19, 2014
“Protection of IRA & Qualified Retirement Plan Assets After Clark v. Rameker”
By Richard A. Naegele, Esq.
Handout PDF – Protection of IRA & Qualified Retirement Plan Assets After Clark v. Rameker
PowerPoint PDF – Protection of IRA & Qualified Retirement Plan Assets After Clark v. Rameker
PowerPoint – Protection of IRA & Qualified Retirement Plan Assets After Clark v. Rameker
ASPAA Benefits Council of Cleveland, October 17, 2013 – 2:00-4:00 PM, Cleveland, Ohio
“Spousal Rights, QDROs, and Tax Qualified Retirement Plans”
By Richard A. Naegele, Esq.
Handout – Spousal Rights, QDROs, and Tax Qualified Retirement Plans (10-17-13).pdf
PDF of PowerPoint – Spousal Rights, QDROs, and Tax Qualified Retirement Plans (10-17-13).pdf
PowerPoint – Spousal Rights, QDROs, and Tax Qualified Retirement Plans (10-17-13).pptx
ASPPA Annual Conference, Workshop #20, October 24, 2011, National Harbor, Maryland
“Audit Crossfire”
By Richard A. Naegele, Esq.
Audit Crossfire PowerPoint
Cleveland Tax Institute, November 30, 2010, Cleveland, Ohio
“Employee Stock Ownership Plans”
By Richard A. Naegele, Esq.
Employee Stock Ownership Plans (ESOP)
Pension and 401(k) Plan Overview and Update / Demystifying Employer Retirement Plans (2016)
By Richard A. Naegele, Esq.
PowerPoint Presentations:
Chapter 1 – PowerPoint Handout – Retirement Plan Overview and Update
Chapter 2 – PowerPoint Handout – Retirement Plan Choices and Design Options
Chapter 3 – PowerPoint Handout – Distribution Planning for Qualified Retirement Plans and IRAs
Chapter 4 – PowerPoint Handout – Is Your Retirement Plan Really Safe? Protecting Qualified Plans and IRAs From Creditors
Chapter 5 – PowerPoint Handout – Spousal Rights and Tax Qualified Retirement Plans
Chapter 6 – PowerPoint Handout – IRS Voluntary Compliance Programs (EPCRS) For Tax-Qualified Retirement Plans
Chapter 7 – PowerPoint Handout – Loans from Tax Qualified Retirement Plans
Materials:
Title Page and Table of Contents – “Pension & 401(k) Plan Overview and Update”
(Ohio Society of Certified Public Accountants Program)
Title Page and Table of Contents – “Demystifying Employer Retirement Plans”
(Ohio State Bar Association Program)
Chapter 1 – Overview of Tax Qualified Retirement Plans
Chapter 2 – Retirement Plan Choices and Design Options
Chapter 3 – Distribution Planning for Qualified Retirement Plans and IRAs
Chapter 4 – Loans from Tax Qualified Retirement Plans
Chapter 5 – Spousal Rights and Tax Qualified Retirement Plans
Chapter 6 – Plan Correction Methods – Internal Revenue Service and Department of Labor Voluntary Compliance Programs
Chapter 7 – Is Your Retirement Plan Really Safe? Protecting Qualified Plans and IRAs From Creditors
Chapter 8 – Individual Retirement Accounts: A User’s Guide to the Varied World of IRAs
Chapter 9 – Responsibilities of Qualified Plan Fiduciaries and Staying Out of Trouble: Prohibited Transactions
Chapter 10 – Employee Stock Ownership Plans (ESOP)
Chapter 11 – Multi-Employer Pension Plan Withdrawal Liability
Chapter 12 – Keogh Plans, Top-Heavy Plans and Controlled Groups
Chapter 13 – Cafeteria Plans, Fringe Benefits and COBRA (2012)