William A. Duncan

• Clients include individuals, corporations, tax exempts, governmental entities, multiple employer and multiemployer sponsors and fiduciaries.
• Counsel to third party administrators, ESOPS and multiemployer funds on a regular and special project basis.
• Provides counsel at all levels of IRS, Department of Labor and PBGC with respect to controversy and correction programs.
• Provides day-to-day counsel to third party administrators, trustees, investment advisors and recordkeepers regarding ERISA and Internal Revenue Code compliance.
• Provides fiduciary guidance to Plan sponsors and designated fiduciaries.
• Provides counsel for 403(b), 457 and church plans.
• Provides guidance in M&A transactions involving aspects of employee benefits.
• Guidance on nonqualified deferred compensation incentive plans, restricted stock and Internal Revenue Code Section 409A.
• Welfare benefit plan compliance and design.
• Provides guidance on sophisticated plan designs including cash balances with combination plans.
• Day-to-day counsel with respect to estate plans, retirement, and tax matters.

Education

• University of Akron School of Law, J.D., 1987
• Walsh College, B.A., 1984

Admissions

• State of Ohio
• U.S. District Court, Northern District of Ohio
• U.S. Tax Court

Professional Affiliations

• Ohio State Bar Association, Probate and Trust Law Section—Member (1987-Present)
• Cleveland Metropolitan Bar Association, Probate and Trust Law Section—Member (1987-Present)
• Benefits Council of Cleveland—Board of Trustees
• ASPPA Benefits Council (ABC) of Cleveland—Member and Trustee (1999-Present); Past Officer and National Liaison
• WEB, Inc.—Member (1998-Present)
• Estate Planning Council of Cleveland—Member (1992-Present)
• Tax Club of Cleveland—Member (1990-Present)
• International Foundation of Employee Benefit Plans—Member (2015-Present)

Community Involvement

• St. Basil Parish—Community Activities Volunteer (2000-Present)

• Named to The Best Lawyers in America in the areas of Employee Benefits (ERISA) Law (2023-2024) and Tax Law (2018-2024) and Trusts and Estates (2023-2024)
• AV Preeminent Peer Review Rated—Martindale-Hubbell

• "IRS Makes Significant Changes to Correction Options Available for Tax Qualified Retirement Plans," Frantz Ward Client Alert (July 2021) 
• "Deadline for Rolling Over 2020 RMDs Expires August 31, 2020," Frantz Ward Client Alert (July 2020) 
• "U.S. Department of Labor Issues COVID-19 Relief and Guidance for Employee Benefit Plans," Frantz Ward Client Alert (April 2020)
• "Retirement Plans Under the CARES Act," Frantz Ward Client Alert (March 2020) 

• "Qualified Retirement Plans Update (including the SECURE 2.0 Act!)," Worldwide Employee Benefits Network Northeast Ohio (March 2023)

• "Benefits and Tax Planning after the SECURE Act," Cleveland Tax Institute, Cleveland OH (November 2022)

• "So What Exactly is Withdrawl Liability and Why You Should Care," Association of Corporate Counsel, Cleveland, OH (August 2021)
• "Introduction to 403(b) and 457 Plans," ASPPA Benefits Council of Cleveland, Cleveland, OH (August 2018)
• "FSAs, HSAs, HRAs and Other Tax-Deferred Accounts," Greater Cleveland Chapter American Payroll Association, Cleveland, OH (October 2017)
• "Plan Design Options and Restatements," ASPPA Benefit Council of Cleveland, Cleveland, OH (June 2014)
• "Planning Issues and Problem Areas in Probate," Cleveland Law Library, Cleveland, OH (November 2013)
• "Estate Planning Ideas For Estates Under $5 Million Dollars," North Coast Estate Planning Council, Sandusky, OH (August 2012)