- Employee Benefits & Executive Compensation
- Defined Contribution Plans/401(k) Plans
- Executive & Equity Compensation; Deferred/Non-Qualified Compensation Plans
- Fiduciary & DOL Matters
- Multiemployer Plans
- Tax-Exempt & Governmental Employers
- Tax-Exempt Organizations
- Transactional Matters
- Health & Welfare Plans
- Defined Benefit & Cash Balance Plans
- Life Sciences
Listed, Employee Benefits & Executive Compensation (Nationally) in Chambers USA (2012)
Listed, Labor and Employment: Employee Benefits & Executive Compensation in The U.S. Legal 500 (2012)
honors + affiliations
Member, U.S. Chamber of Commerce, Health and Employee Benefits Committee
Member, American Bar Association
Member, American Bar Association, Tax Section
Member, American Bar Association, Employee Benefits Committee
Chair, American Bar Association Health Section, Employee Benefits Interest Group
Member, Internal Revenue Service Mid-Atlantic Area Pension Liaison Group
Fellow, American College of Employee Benefits Counsel
- District of Columbia
- Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
Gregory L. Needles is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Mr. Needles provides employee benefits advice to many employers concerning the day-to-day administration of their benefits plans, as well as their establishment and termination. His practice focuses on plans sponsored by tax exempt and governmental employers as well as those sponsored by large multinational corporations.
Mr. Needles is an active speaker and writer on employee benefits and recently co-authored "How the IRS is Changing the Regulation of Deferred Compensation," Taxation of Exempts, Volume 20, Issue 5, March/April 2009. He is a member of the editorial board of the Journal of Taxation and is the co-editor of the Compensation and Benefits Department.
Mr. Needles is chair of the American Bar Association's Health Law Section, Employee Benefits Interest Group. He is a member of the ABA Tax Section as well as a member of that section's Employee Benefits Committee, a member of the Internal Revenue Service Mid-Atlantic Area Pension Liaison Group, and is on the U.S. Chamber of Commerce's Employee Benefits Committee. He is also a fellow of the American College of Employee Benefits Counsel.
Mr. Needles received his LL.M. in tax from New York University in 1988, his J.D. from the University of Florida in 1987, and his B.S.A.C. from the University of Florida in 1982.
Mr. Needles is admitted to practice in the District of Columbia and Florida.
- New York University School of Law, 1988, LL.M.
- University of Florida School of Law, 1987, J.D.
- University of Florida, 1982, B.S.A.C.