Richard's practice focuses on the tax and fiduciary aspects of employee benefits. He has extensive experience with benefit plans of all types, including retirement plans, executive compensation plans, and medical, life, and disability plans. He regularly represents clients in audits and submissions with the Internal Revenue Service, Department of Labor, and state departments of revenue and insurance.
Significant areas of Richard's practice include:
• executive compensation, including nonqualified compensation (409A agreements);
• governmental and tax-exempt organizations;
• ERISA fiduciary standards;
• 401(k) plans, 457 plans, ESOPs and defined benefit plans;
• equity compensation (options, restricted stock and restricted stock units);
• health and welfare plans, including COBRA continuation rights and HIPAA privacy rules;
• investment advisors and procedures; and
• practice before the Internal Revenue Service, Department of Labor and state agencies.
Richard received his B.A. (cum laude) from the University of Virginia, his J.D. from Washington & Lee University, and his LLM, Taxation from Georgetown University.
Awards & Recognitions
- Listed among Business North Carolina Magazine Legal Elite: Employment, Tax/Estate Planning (2004, 2006)
Professional & Community Activities
- American Bar Association, Tax Section, Employee Benefits Committee
- North Carolina Bar Association, Tax Section, Investment Committee
- Triangle Benefits Forum, Co-founder; past president
- Wake County Bar Association
- Virginia State Bar