
Richard W. Kaiser
Practices & Industries
Admissions
- New York
- U.S. Tax Court
Education
B.A., University at Buffalo, B.A.
UCLA School of Law, J.D.
University of Miami School of Law, L.L.M. (Taxation)
Dick has worked with virtually all forms of benefit plans and compensation arrangements, including plans for tax-exempt organizations and special requirements for plans of churches and religious organizations. His practice focuses on employee benefits, including qualified and non-qualified retirement plans, tax and Employee Retirement Income Security Act (ERISA) requirements, executive compensation and employment agreements, stock and equity-based compensation programs, and multiemployer plan-withdrawal liability.
Dick has worked extensively on executive and nonqualified deferred compensation issues, including the design of traditional deferred compensation plans, supplemental executive retirement plans (SERPs), annual and long-term bonus plans, change in control and severance arrangements, employment agreements, and equity awards in compliance with Internal Revenue Code sections 83, and 162(m), and other "top-hat" plan and rabbi trust design and compliance issues. He also has extensive experience addressing Code section 409A issues in the design and operation of non-qualified plans and executive compensation arrangements.
Dick is regularly involved in mergers and acquisitions and handling the issues that arise, including preparation of executive employment agreements, application of the 280G golden parachute rules, and transition of benefit plans. He has also represented plan sponsors, in and out of bankruptcy, in devising, negotiating, and implementing changes to employee benefit plans, including standard and distress termination of defined benefit plans. Because of the recent severe underfunding situation faced by some multiemployer pension funds, he has also worked on issues involved in the determination of withdrawal liability and structuring transactions so as not to trigger withdrawal liability when possible.
Dick co-authored the treatise Taxation of Distributions from Qualified Plans (Thomson Reuters/Tax & Accounting; 2013). He is responsible for the sections on tax deferred annuities (403(b) plans), distributions of employer securities, minimum required distributions, and international tax issues.
Every month, Dick and fellow Employee Benefits attorneys compile an Employee Benefits newsletter to highlight important changes and amendments throughout the industry. The monthly newsletters can be found in the Publications section of the Hodgson Russ website.
Honors
- Listed, Best Lawyers in America (Employee Benefits [ERISA] Law) 2010 - 2023
- Listed, Upstate New York Super Lawyers, 2010 - 2012
Experience
Dick has extensive experience performing the following services:
- Negotiation and drafting of executive employment agreements
- Negotiation and drafting of separation agreements
- Performing employee benefit plan due diligence and advising clients engaged in merger and acquisition activities, including corporate transactions involving ESOP-owned companies
- Developing voluntary correction strategies and negotiating compliance agreements with governmental agencies (IRS and DOL)
- Advising clients on ERISA compliance matters, including fiduciary governance and investment policies
- Designing, drafting, and maintaining qualified and non-qualified retirement plan documents, summary plan descriptions and plan procedures, including preparation of IRS determination letter application filings
- Advising clients on ERISA compliance matters, including fiduciary governance and investment policies
Below are specific representative matters Dick has completed:
- $226.6 million CMBS Mortgage and Mezzanine Debt for Multistate Hotel Portfolio
- Eliminating Need to Post Security With PBGC in Connection With Facility Shutdown
- Ensuring U.S. Tax Compliance for Multinational Equity Plan
- Representation of Integer Holdings Corporation in $1.7 Billion Acquisition
- Represented Long-Time Client, Integer Holdings Corporation, in a $600 Million Disposition
- Spearheaded Response to the Illegal Appropriation of Plan Assets on Behalf of Multinational Retirement Plan Sponsor
- Successful tax-free pro rata spin-off of medical device company
In the News
- The Street, January 7, 2016
- August 28, 2013
Press Releases
- Hodgson Russ Press Release, August 19, 2022
- Hodgson Russ Press Release, August 19, 2021
- Hodgson Russ Press Release, August 20, 2020
- Hodgson Russ Press Release, August 20, 2019
- Press Release, August 15, 2018
- Press Release, August 15, 2017
- Hodgson Russ Press Release, August 18, 2016
- Press Release, August 17, 2015
Publications
- Hodgson Russ Employee Benefits Alert , March 16, 2023
- Hodgson Russ Employee Benefits Alert, January 12, 2023
- Hodgson Russ Employee Benefits Alert, December 9, 2022
- Hodgson Russ Employee Benefits Alert , November 23, 2022
- Hodgson Russ Employee Benefits Alert, October 25, 2022
- Hodgson Russ Education Alert, October 18, 2022
- Hodgson Russ Employee Benefits Alert, October 10, 2022
- Hodgson Russ Employee Benefits Alert, August 10, 2022
- Hodgson Russ Education Alert , June 24, 2022
- Hodgson Russ Municipal and Education Alert, April 19, 2022
- Hodgson Russ Employee Benefits Alert, April 5, 2022
- Hodgson Russ Employee Benefits Alert, February 1, 2022
- Hodgson Russ Employee Benefits Newsletter, December 31, 2021
- Hodgson Russ Employee Benefits Newsletter, December 31, 2021
- Hodgson Russ Employee Benefits Newsletter, December 31, 2021
- Hodgson Russ Employee Benefits Newsletter, December 31, 2021
- Hodgson Russ Employee Benefits Newsletter, December 31, 2021
- Hodgson Russ Employee Benefits Alert, November 8, 2021
- Hodgson Russ Employee Benefits Newsletter, October 31, 2021
- Hodgson Russ Employee Benefits Newsletter, October 31, 2021
- Hodgson Russ Employee Benefits Newsletter, October 31, 2021
- Hodgson Russ Employee Benefits Newlsetter, October 31, 2021
- Hodgson Russ Employee Benefits Newsletter, October 31, 2021
- Hodgson Russ Employee Benefits Newsletter, October 31, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 30, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Employee Benefits Newsletter, September 8, 2021
- Hodgson Russ Education Alert, September 2, 2021
- Hodgson Russ Education Alert, August 6, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, July 30, 2021
- Hodgson Russ Employee Benefits Newsletter, June 30, 2021
- Hodgson Russ Employee Benefits Newsletter, June 28, 2021
- Hodgson Russ Employee Benefits Newsletter, June 28, 2021
- Hodgson Russ Employee Benefits Newsletter, June 28, 2021
- Hodgson Russ Employee Benefits Newsletter, June 28, 2021
- Hodgson Russ Employee Benefits Newsletter, June 28, 2021
- Hodgson Russ Education and Media & First Amendment Alert, June 23, 2021
- Hodgson Russ Employee Benefits Newsletter, May 27, 2021
- Hodgson Russ Employee Benefits Newsletter, May 27, 2021
- Hodgson Russ Employee Benefits Newsletter, May 26, 2021
- Hodgson Russ Employee Benefits Newsletter, May 26, 2021
- Hodgson Russ Employee Benefits Newsletter, May 26, 2021
- Hodgson Russ Employee Benefits Newsletter, May 26, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Newsletter, April 27, 2021
- Hodgson Russ Employee Benefits Alert, April 12, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Newsletter, March 31, 2021
- Hodgson Russ Employee Benefits Alert, March 15, 2021
- Hodgson Russ Education Alert, March 8, 2021
- Hodgson Russ Employee Benefits Newsletter, March 8, 2021
- Hodgson Russ Employee Benefits Newsletter, March 8, 2021
- Hodgson Russ Employee Benefits Newsletter, March 8, 2021
- Hodgson Russ Employee Benefits Newsletter, March 8, 2021
- Hodgson Russ Employee Benefits Newsletter, March 8, 2021
- Hodgson Russ Employee Benefits Alert, March 4, 2021
- Hodgson Russ Education Alert, February 22, 2021
- Hodgson Russ Education Alert, February 17, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Newsletter, February 1, 2021
- Hodgson Russ Employee Benefits Alert, January 4, 2021
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Employee Benefits Newsletter, December 30, 2020
- Hodgson Russ Education Alert , December 1, 2020
- Hodgson Russ Employee Benefits Newsletter, December 1, 2020
- Hodgson Russ Employee Benefits Newsletter, December 1, 2020
- Hodgson Russ Employee Benefits Newsletter, December 1, 2020
- Hodgson Russ Employee Benefits Newsletter, December 1, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, November 2, 2020
- Hodgson Russ Employee Benefits Newsletter, October 1, 2020
- Hodgson Russ Employee Benefits Newsletter, October 1, 2020
- Hodgson Russ Employee Benefits Newsletter, October 1, 2020
- Hodgson Russ Employee Benefits Newsletter, October 1, 2020
- October 1, 2020
- Hodgson Russ Employee Benefits Newsletter, August 31, 2020
- Hodgson Russ Employee Benefits Newsletter, August 31, 2020
- Hodgson Russ Employee Benefits Newsletter, August 31, 2020
- Hodgson Russ Employee Benefits Newsletter, August 31, 2020
- Hodgson Russ Employee Benefits Newsletter, August 31, 2020
- Hodgson Russ Municipal and Education Alert, August 7, 2020
- Hodgson Russ Employee Benefits Newsletter, July 20, 2020
- Hodgson Russ Employee Benefits Newsletter, July 20, 2020
- Hodgson Russ Employee Benefits Newsletter, July 20, 2020
- Hodgson Russ Employee Benefits Newsletter, July 20, 2020
- Hodgson Russ Employee Benefits Newsletter, July 20, 2020
- Hodgson Russ Employee Benefits Alert, July 16, 2020
- Hodgson Russ Employee Benefits Alert, July 9, 2020
- Hodgson Russ Employee Benefits Alert, June 22, 2020
- Hodgson Russ Employee Benefits Alert, June 9, 2020
- Governor Cuomo’s Latest Executive Order Extends Deadlines to Submit Absentee Ballots for School VoteHodgson Russ Education Alert, June 8, 2020
- Hodgson Russ Education Alert, June 5, 2020
- Hodgson Russ Employee Benefits Alert, May 18, 2020
- Hodgson Russ Education Alert, May 13, 2020
- Hodgson Russ Employee Benefits Alert, May 5, 2020
- Hodgson Russ Education Alert, May 2, 2020
- Hodgson Russ Education, Municipal & Public Finance Alert, April 8, 2020
- Hodgson Russ Education Alert , March 31, 2020
- Hodgson Russ Education Alert, March 30, 2020
- Hodgson Russ Employee Benefits Alert, March 30, 2020
- Hodgson Russ Employee Benefits Alert, March 19, 2020
- Hodgson Russ Employee Benefits Alert, March 16, 2020
- Hodgson Russ Employee Benefits Newsletter, February 28, 2020
- Hodgson Russ Employee Benefits Newsletter, February 28, 2020
- Hodgson Russ Employee Benefits Newsletter, February 28, 2020
- Hodgson Russ Employee Benefits Newsletter, February 28, 2020
- Hodgson Russ Employee Benefits Newsletter, February 28, 2020
- Hodgson Russ Employee Benefits Newsletter, January 31, 2020
- Hodgson Russ Employee Benefits Newsletter, January 31, 2020
- Hodgson Russ Employee Benefits Newsletter, January 31, 2020
- Hodgson Russ Employee Benefits Alert, January 8, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, January 6, 2020
- Hodgson Russ Employee Benefits Newsletter, December 3, 2019
- Hodgson Russ Employee Benefits Newsletter, December 3, 2019
- Hodgson Russ Employee Benefits Newsletter, December 3, 2019
- Hodgson Russ Employee Benefits Newsletter, December 3, 2019
- Hodgson Russ Employee Benefits Newsletter, December 3, 2019
- Hodgson Russ Employee Benefits Newsletter, October 30, 2019
- Hodgson Russ Employee Benefits Newsletter, October 30, 2019
- Hodgson Russ Employee Benefits Newsletter, October 30, 2019
- Hodgson Russ Employee Benefits Newsletter, October 30, 2019
- Hodgson Russ Employee Benefits Newsletter, October 30, 2019
- Hodgson Russ Municipal and Education Alert, October 21, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, September 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 30, 2019
- Hodgson Russ Employee Benefits Newsletter, August 1, 2019
- Hodgson Russ Employee Benefits Newsletter, August 1, 2019
- Hodgson Russ Employee Benefits Newsletter, August 1, 2019
- Hodgson Russ Employee Benefits Newsletter, August 1, 2019
- Hodgson Russ Employee Benefits Newsletter, August 1, 2019
- Hodgson Russ Employee Benefits Alert, July 23, 2019
- Vanderbilt Settles 403(b) ERISA Case, Including Claims Regarding Use of Participant Information/DataHodgson Russ Employee Benefits Newsletter, June 28, 2019
- Hodgson Russ Employee Benefits Newsletter, June 28, 2019
- Hodgson Russ Employee Benefits Newsletter, June 28, 2019
- Hodgson Russ Employee Benefits Newsletter, June 28, 2019
- Hodgson Russ Education Alert, June 14, 2019
- Hodgson Russ Employee Benefits Newsletter, June 6, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, May 31, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, April 30, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, March 29, 2019
- Hodgson Russ Employee Benefits Newsletter, February 1, 2019
- Hodgson Russ Employee Benefits Newsletter, November 28, 2018
- Hodgson Russ Employee Benefits Newsletter, October 31, 2018
- Hodgson Russ Employee Benefits Newsletter, September 28, 2018
- Hodgson Russ Employee Benefits Newsletter, August 30, 2018
- Hodgson Russ Employee Benefits Newsletter, July 31, 2018
- Hodgson Russ Employee Benefits Newsletter, June 27, 2018
- Hodgson Russ Employee Benefits Newsletter, May 31, 2018
- Hodgson Russ Employee Benefits Newsletter, April 27, 2018
- Hodgson Russ Employee Benefits Newsletter, March 27, 2018
- Hodgson Russ Employee Benefits Newsletter, February 28, 2018
- Hodgson Russ Employee Benefits Newsletter, January 29, 2018
- Hodgson Russ Employee Benefits Newsletter, December 28, 2017
- Hodgson Russ Employee Benefits Newsletter, December 4, 2017
- Hodgson Russ Employee Benefits Newsletter, November 1, 2017
- Hodgson Russ Newsletter, September 29, 2017
- Hodgson Russ Newsletter, August 31, 2017
- Hodgson Russ Newsletter, July 31, 2017
- Hodgson Russ Newsletter, June 30, 2017
- Hodgson Russ Newsletter, May 31, 2017
- Hodgson Russ Newsletter, April 28, 2017
- Hodgson Russ Newsletter, March 31, 2017
- Hodgson Russ Newsletter, February 28, 2017
- Hodgson Russ Newsletter, January 31, 2017
- Hodgson Russ Newsletter, December 30, 2016
- Hodgson Russ Newsletter, November 30, 2016
- T.D 9785Hodgson Russ Newsletter, October 31, 2016
- Hodgson Russ Newsletter, October 31, 2016
- T.D 9783Hodgson Russ Newsletter, October 31, 2016
- Hodgson Russ Newsletter, October 31, 2016
- Hodgson Russ Newsletter, October 31, 2016
- O’Shea v. UPS Retirement Plan (1st Cir., 2016)Hodgson Russ Newsletter, October 31, 2016
- Hodgson Russ Newsletter, October 31, 2016
- Hodgson Russ Newsletter, October 31, 2016
- Longo v. Trojan Horse Ltd. (E.D. N.C. 2016)Hodgson Russ Newsletter, October 31, 2016
- IRS Releases Memo on Participation by Single-Member LLC’s Employees in Member’s 403(b) and 457 PlansC.C.A. 2016-34-021 (July 11, 2016)Hodgson Russ Newsletter, September 30, 2016
- IRS Revenue Procedure 2016-47Hodgson Russ Newsletter, September 30, 2016
- Hodgson Russ Newsletter, September 30, 2016
- Luciano v. TIAA-CREF (July 2016)Hodgson Russ Newsletter, September 30, 2016
- Hodgson Russ Newsletter, September 30, 2016
- Hodgson Russ Newsletter, September 30, 2016
- Stevens Eng'rs & Constructors, Inc. v. Iron Workers Local 17 Pension Fund (N.D. Ohio, 2016)Hodgson Russ Newsletter, September 30, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, August 31, 2016
- Hodgson Russ Newsletter, July 28, 2016
- Hodgson Russ Newsletter, June 29, 2016
- Hodgson Russ Newsletter, May 25, 2016
- Hodgson Russ Newsletter, April 29, 2016
- Hodgson Russ Newsletter, March 30, 2016
- Hodgson Russ Newsletter, February 29, 2016
- Hodgson Russ Newsletter, January 29, 2016
- Hodgson Russ Newsletter, December 29, 2015
- Hodgson Russ Newsletter, November 30, 2015
- Hodgson Russ Newsletter, October 29, 2015
- Hodgson Russ Newsletter, September 30, 2015
- Hodgson Russ Newsletter, August 31, 2015
- Hodgson Russ Newsletter, July 30, 2015
- Hodgson Russ Newsletter, June 29, 2015
- Hodgson Russ Newsletter, May 21, 2015
- Hodgson Russ Newsletter, April 29, 2015
- Hodgson Russ Newsletter, March 2015
- Hodgson Russ Newsletter, February 2015
- Hodgson Russ Newsletter, January 2015
- Hodgson Russ Newsletter, December 30, 2014
- Hodgson Russ Newsletter, November 24, 2014
- Hodgson Russ Newsletter, October 31, 2014
- Hodgson Russ Newsletter, September 29, 2014
- Hodgson Russ Newsletter, August 27, 2014
- Hodgson Russ Newsletter, July 30, 2014
- Hodgson Russ Newsletter, May 30, 2014
- Hodgson Russ Newsletter, April 30, 2014
- Hodgson Russ Newsletter, March 31, 2014
- JD Supra, March 17, 2014
- Hodgson Russ Newsletter, February 28, 2014
- Hodgson Russ Newsletter, January 31, 2014
- November 18, 2013
- Employee Benefits Alert, September 19, 2013
- Employee Benefits Alert, July 3, 2013
- June 28, 2013
- Employee Benefits Alert, August 2, 2012
- US DB Plan UnderfundingCanadian Tax Highlights, July 2012
- Employee Benefits Alert, September 13, 2011
- Employee Benefits Alert, November 19, 2010
- August 27, 2010
- Employee Benefits Alert, March 19, 2010
Presentations & Events
- Hodgson Russ LLP, January 30, 2020
- Hodgson Russ, Buffalo, NY
- Hodgson Russ LLP, January 24, 2018
- Hodgson Russ LLP, January 26, 2017
- Hodgson Russ, Buffalo, NY, January 21, 2016
- Hodgson Russ, Buffalo, NY, December 10, 2014
- Buffalo, NY, November 13, 2013
- Hodgson Russ, Buffalo, NY, October 30, 2012
- Buffalo, NY, May 17, 2012
- Buffalo, NY, November 17, 2011
- Buffalo, NY, November 10, 2010
- Buffalo, NY, May 11, 2010
- Buffalo, NY, January 27, 2010
- Buffalo, NY, January 15, 2010
- Buffalo, NY, March 4, 2009
- Buffalo, NY, January 9, 2009
Professional Associations
- American Bar Association Section of Taxation Committee on Employee Benefits