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Richard A. Naegele, J.D., M.A.                          
Avon

Direct:  (440) 930-8074
Emailrnaegele@wickenslaw.com

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

Bar Admissions:  1979, Ohio; 1980, U.S. District Court, Northern District of Ohio and U.S. Tax Court; 1985, U.S. Supreme Court; 1986, Colorado.

Member:  Fellow, American College of Employee Benefit Counsel; Lorain County and Ohio State Bar Associations; Board of Editorial Advisors, Journal of Pension Planning & Compliance, 1996- ; Chairman:  Lucy Idol Center for the Handicapped.

Author – Books:

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

Author – Articles:

  • 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 & Compliance (Spring, 1996); and
  • 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 250 seminars and conferences sponsored by legal, accounting, and actuarial organizations including:  Ohio State Bar Association; Ohio, Indiana, Kentucky, New Mexico, Oklahoma, Rhode Island, Tennessee and West Virginia Societies of Certified Public Accountants; 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; and Ohio Academy of Trial Lawyers.  Named "Outstanding Seminar Instructor" for 1988-1989 (Ohio) by AICPA and Ohio Society of CPAs.

 

Court Appointment: Appointed Special Master by U.S. District Court to oversee operation of multiemployer pension plan, 1994; Appointed 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.

 

 

Areas of Practice: Pension; Employee Benefits

 

     
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