Richard A. Naegele

attorney, Corporate & Business Transactions, Employment & Labor, Healthcare

Richard A. Naegele, Esq.

INTRODUCTION

Mr. Naegele is a member of the Corporate & Business Transactions 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 focuses on pension and employee benefits and 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, 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 2018 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.

Contact:
p: 440.695.8074
f: 440.695.8098
RNaegele@WickensLaw.com

LEARN MORE ABOUT RICHARD

Tell us a little bit about your history and how you came to be at Wickens Herzer Panza.

I grew up in Vermilion, Ohio. I received my BA and MA from Ohio University where I was a graduate teaching assistant in the Department of Government / Political Science. I joined Wickens Herzer Panza upon graduation from CWRU School of Law.

What is your passion? What are you passionate about? What makes you tick?

My life focus has been around my family, my health, my work and certain charitable causes. As Board Chair of the Lucy Idol Center (LIC) I have helped to provide guidance and focus to LIC. LIC provides services to persons with multiple physical and mental disabilities. I generally exercise everyday and enjoy reading and travel.

Why did you begin practicing this area of law in the first place?

I enjoy the detail and complexities of the retirement plan / ERISA area of law. Advising employers and both single employer and multiemployer retirement plans on ways to help employees provide for their retirement and to remain in compliance with complex federal laws is both interesting and important.

What one quote resonates with you, either personally or professionally (or both)?

Waste no more time arguing about what a good person should be. Be one. – Marcus Aurelius

What's in your wallet/purse right this very minute? What do you never leave home without?

I always have a packed gym bag in my car so that I can exercise.

What else should we know about you?

I try to exercise every day, watch what I eat and maintain my health. My law partner, Dave Herzer, has always promoted the concept that it is difficult to be successful in any endeavor if you don't have your health.

Education

1979 - Case Western Reserve University (J.D.)

1975 - Ohio University (M.A.)

1973 - Ohio University (B.A., cum laude)

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

Admissions

State of Ohio

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

State of Colorado

Publications and 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 annually)

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 Sohciety 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

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)

Awards & Recognition

2012-2018 Ohio Super Lawyers© List (Employee Benefits)
2014-2019 Best Lawyers in America© (Employee Benefits/ERISA)
Martindale-Hubbell AV rating

Accreditations

Fellow, American College of Employee Benefits Counsel
2016 Ohio State Bar Association Certified Specialist in Estate Planning, Trust and Probate Law

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