James R. Napoli is an associate in the law firm of McDermott Will & Emery LLP based in the Washington, D.C. office. He is a member of the Employee Benefits Department. Jim counsels clients in the establishment and maintenance of employee benefit plans, as well as fiduciary compliance with respect to the administration of such plans. He also maintains an active controversy practice that includes ERISA and related litigation, as well as government compliance.
Jim�s practice includes counseling clients on the design, tax qualification, and compliance of defined contribution, defined benefit, nonqualified executive compensation, and health and welfare plans including experience with multiemployer and multiple employer plans. Jim counsels plan sponsors and service providers on plan documentation (including drafting plan documents, SPDs, amendments, and plan administrative procedures), plan qualification (including representing clients before the Internal Revenue Service concerning plan determinations and closing agreements), plan administration (including resolving benefit claims, managing third-party service provider relationships, and correcting plan compliance issues), fiduciary duty compliance, prohibited transaction avoidance, employee benefits aspects in mergers and acquisitions, and plan terminations. In addition to representing clients before the IRS, Jim is experienced in representing clients who face investigations and threatened litigation by the U.S. Department of Labor, as well as the Pension Benefit Guaranty Corporation.
Jim maintains an active ERISA litigation practice. He has first chair experience litigating matters involving claims to benefits under pension plans, long-term disability plans, employer sponsored medical plans, and general insurance contracts. Jim has also litigated matters involving claims for breach of fiduciary duty and fiduciary misrepresentation under pension plans, long-term disability plans, and employer sponsored medical plans. The defense of actions raising ESOP valuation issues, defined contribution account balance valuation issues, executive compensation issues, ERISA �510 claims, and preemption issues have all been a part of Jim�s experience. Additionally, Jim has assisted the FBI and the DOL in the criminal investigation and prosecution of parties who have criminally defrauded ERISA retirement and medical plans. In addition to defending his ERISA party clients, Jim has brought claims for breach of contract, breach of fiduciary duty, and reimbursement on behalf of his ERISA party clients.
Jim is admitted to practice in the District of Columbia and Ohio, as well as before the U.S. Supreme Court; the United States Courts of Appeals for the Fourth and Sixth Circuits; the United Sates District Courts for the District of Columbia, District of Maryland, Northern District of Ohio, Southern District of Ohio, and the District of Colorado.
Jim is a member of the American Bar Association and District of Columbia Bar Association. He has lectured frequently to local and regional bar associations regarding various employee benefit matters and has also addressed professional groups regarding employee benefit matters.
Education
University of Akron School of Law, J.D.
Cleveland State University, B.A. |