Richard A. Naegele, Esq.

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

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

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

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

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)

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 rating

Fellow, American College of Employee Benefits Counsel