Greg Needles counsels tax-exempt, governmental, and multinational employers on a range of complex employee benefit and executive compensation matters. He advises on establishing and terminating benefit plans, as well as plan administration issues involving ERISA, the Internal Revenue Code, the Affordable Care Act, COBRA, and HIPAA. He also advises on employment agreements and deferred compensation arrangements for executives.
Greg works closely with clients to establish benefit plan strategies, draft plan documentation, and negotiate contractual arrangements with vendors. He also advises benefit plan administrators, boards of directors, and plan committees on their fiduciary duties.
He publishes and lectures frequently on a range of employee benefits issues. He co-authored IRS Guidance Provides a Degree of Certainty for 403(b) Plans, Taxation of Exempts, Volume 25, Issue 2, September/October 2013. In addition, he is a member of the editorial board of the Journal of Taxation, and co-editor of its Compensation and Benefits Department.
Greg testified before the US House of Representatives education and the workforce committee on the Affordable Care Act and its impact on colleges and universities. He has participated on the IRS practitioner panel in the training of IRS agents who audit governmental and tax-exempt employer plans. He has also participated in the training of IRS personnel who review determination letter applications.
He is a past chair of the ABA’s health law section, employee benefits interest group. He is also a member of the ABA tax section and the section’s employee benefits committee; and a member of the IRS Mid-Atlantic area pension liaison group. He serves on the US Chamber of Commerce employee benefits committee, and is a fellow of the American College of Employee Benefits Counsel.
New York University School of Law, 1988, LL.M.
University of Florida, 1982, B.S.A.C.
University of Florida Levin College of Law, 1987, J.D.
District of Columbia
Awards and Affiliations
Member, US 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
Past 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