Overview
Bill’s practice focuses on employee benefits, compensation issues, and ERISA compliance.
He provides clients with comprehensive counsel, such as plan documentation, implementation, and ongoing representation to participants, trustees, fiduciaries, sponsors, and third-party administrators across a broad range of employee benefits matters. Bill’s clients range from individuals and small business owners to corporations, tax-exempt organizations, churches, and governmental entities. He also offers estate and succession planning, particularly in retirement plan design, and regularly advises on sophisticated plan structures, including cash balance and combination plans.
Bill serves as counsel to third-party administrators, ESOPs, and multi-employer funds. He also represents clients before the IRS, U.S. Department of Labor, and PBGC in audits, controversy, and correction programs. His day-to-day work involves advising plan sponsors, designated fiduciaries, trustees, investment advisors, and recordkeepers on ERISA and Internal Revenue Code compliance.
Additionally, Bill provides guidance on employee benefits aspects of mergers and acquisitions, nonqualified deferred compensation, IRC Section 409A plans, and welfare benefit plan compliance and design including the Affordable Care Act and COBRA. He also offers counsel on other fringe benefits, along with estate planning, retirement, and tax matters.
Representative Experience
- Ongoing representation of publicly held company in multiple acquisitions including mergers and acquisitions, due diligence, and correction of acquired plans.
- ERISA counsel to a publicly traded bank concerning an acquisition merger of plans and termination of an ESOP.
- Counsel to nonprofit to align acquired 403(b) Plans with existing benefit plans.
- Advise midsized employer on executive compensation matters and installation of comprehensive employee incentive plans.
- Provide counsel to a national third-party administrator regarding technical issues and completion of multiple IRS and DOL corrections for acquired clients.
- Obtained relief from ACA filing penalties for several manufacturing clients.
Education & Admissions
Education
- University of Akron School of Law, J.D., 1987
- Walsh College, B.A., 1984
Bar and Court Admissions
- State of Ohio
- U.S. District Court, Northern District of Ohio
- U.S. Tax Court
Involvement
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)
- ASPPA Benefits Council (ABC) of Cleveland, Member (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
- Basil Parish, Community Activities Volunteer (2000 – Present)
Awards & Honors
- Named to The Best Lawyers in America® in Employee Benefits (ERISA) Law (2023 – Present), Tax Law (2018 – Present), and Trusts and Estates (2023 – Present)
- Rated as AV Preeminent by Martindale-Hubbell
Publications
- “IRS Makes Significant Changes to Correction Options Available for Tax Qualified Retirement Plans,” Frantz Ward Employee Benefits Navigator (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)
Presentations & Lectures
- “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 Withdrawal 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 Benefits Council of Cleveland, Cleveland, OH (June 2014)
Representative Experience
- Ongoing representation of publicly held company in multiple acquisitions including mergers and acquisitions, due diligence, and correction of acquired plans.
- ERISA counsel to a publicly traded bank concerning an acquisition merger of plans and termination of an ESOP.
- Counsel to nonprofit to align acquired 403(b) Plans with existing benefit plans.
- Advise midsized employer on executive compensation matters and installation of comprehensive employee incentive plans.
- Provide counsel to a national third-party administrator regarding technical issues and completion of multiple IRS and DOL corrections for acquired clients.
- Obtained relief from ACA filing penalties for several manufacturing clients.
Education & Admissions
Education
- University of Akron School of Law, J.D., 1987
- Walsh College, B.A., 1984
Bar and Court Admissions
- State of Ohio
- U.S. District Court, Northern District of Ohio
- U.S. Tax Court
Involvement
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)
- ASPPA Benefits Council (ABC) of Cleveland, Member (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
- Basil Parish, Community Activities Volunteer (2000 – Present)
Awards & Honors
- Named to The Best Lawyers in America® in Employee Benefits (ERISA) Law (2023 – Present), Tax Law (2018 – Present), and Trusts and Estates (2023 – Present)
- Rated as AV Preeminent by Martindale-Hubbell
Publications
- “IRS Makes Significant Changes to Correction Options Available for Tax Qualified Retirement Plans,” Frantz Ward Employee Benefits Navigator (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)
Presentations & Lectures
- “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 Withdrawal 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 Benefits Council of Cleveland, Cleveland, OH (June 2014)
