Lou has over 30 years of experience with the firm working on matters related to the tax aspects of employee benefits.  He has served as counsel to major insurance companies and a variety of plan sponsors, including corporate employers, multiemployer plans, trade associations, and public retirement systems.  Lou has worked with virtually all forms of benefit plans and compensation arrangements, including qualified plans, 403(b) and 457 plans, IRAs, employee stock ownership plans, executive compensation, retiree medical benefits, plan terminations, mergers and spinoffs, the tax treatment of plan participants, the unrelated business income tax, and the use of life insurance and annuities in employee benefit programs.

Lou is a frequent speaker and writer on issues in the employee benefits area.  He co-chairs the annual ALI-ABA Program, Retirement, Deferred Compensation and Welfare Plans of Tax-Exempt and Governmental Employers presented each September in Washington, D.C.  He serves on the editorial boards of the Journal of Deferred Compensation and the Journal of Pension Planning and Compliance.  He is also an active member of the Employee Benefits Committee of the Tax Section of the American Bar Association where he has chaired various Subcommittees and Task Forces.

Lou is listed in The Chambers USA Guide and in Best Lawyers in America, and was named by Washingtonian magazine as one of the best lawyers in Washington, D.C.  He is a Charter Fellow of the American College of Employee Benefits Counsel.  He received his J.D. from Georgetown University Law Center in 1974, where he was an editor of the Georgetown Law Journal; he graduated Phi Beta Kappa from New York University in 1971.  Lou was an Adjunct Professor at the Georgetown University Law Center from 2000-2005.

Lou is admitted to practice in the District of Columbia.