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Gregory L. Needles

Partner

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.

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ML BeneBits
Covering a full range of Benefits and Compensation Topics

Greg works closely with clients to establish and implement benefit plan and executive compensation strategies. He also advises clients' boards of directors and plan committees on their fiduciary duties. He also represents employers and executives in the negotiation of executive employment agreements.

Greg publishes and lectures frequently on a range of employee benefits issues. 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
  • Florida

Listed, The Best Lawyers in America, Employee Benefits (ERISA) Law, Washington, DC (2020–2025)

Ranked, Employee Benefits & Executive Compensation, District of Columbia, Chambers USA (2022–2024)

Member, Practice Group of the Year, Benefits, Law360 (2022)

Member, Law Firm of the Year, Employee Benefits & Executive Compensation, Chambers USA (2019)

Member, Law Firm of the Year, Employee Benefits (ERISA Law), US News/Best Lawyers – Best Law Firms (2019)

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