Background
Naegele, Richard A. was born on February 25, 1951 in Sandusky, Ohio, United States.
Naegele, Richard A. was born on February 25, 1951 in Sandusky, Ohio, United States.
Ohio University (Bachelor of Arts, cum laude, 1973. Master of Arts, 1975). Case Western Reserve University (Juris Doctor, 1979).
Assistant Editor, Journal of International Law, 1979.
Worked at Wickens, Herzer & Panza A Legal Professional Association (Lorain, Ohio) specializing in Pension, Profit Sharing, Employee Benefits, Employee Retirement Income Security Act. Admitted to the bar, 1979, Ohio. 1980, United States. District Court, Northern District of Ohio and United States.
Tax Court. 1985, United States. Supreme Court.
1986, Colorado. Author: "Current Topics in Pension and Profit-Sharing Plans," Ohio Society of Certified Public Accountants, 1990 (Updated Annually).
"Multiemployer Pension Plan Withdrawal Liability," Journal of Pension Planning and Compliance, Winter 1996. "Working through the Internal Revenue Service and DOL Voluntary Compliance Programs," Journal of Pension Planning and Compliance, Spring 1996. "An Overview of Form 5500 Filing Requirements," Journal of Pension Planning and Compliance, Fall 1996.
Lecturer: Ohio, Indiana, Kentucky, New Mexico, Oklahoma, Rhode Island and Tennessee Societies of Certified Public Accountants, 1982.
Named Outstanding Seminar Instructor 1988-1989 by Ohio Society of Certified Public Accountants. Appointed Special Master by United States.
District Court to Oversee operation of multiemployer pension plan, 1994. Board of Editorial Advisors, Journal of Pension Planning and Compliance, 1996.
Member: Lorain County Bar Association (Member, Ethics and Grievance Committee).
Midwest Pension Conference. International Foundation of Employee Benefit Plans.
Member: Lorain County Bar Association (Member, Ethics and Grievance Committee). Midwest Pension Conference. International Foundation of Employee Benefit Plans.