Edward Razim

Edward A. Razim is a tax lawyer and Chair of the Firm’s Employee Benefits practice group. Ed’s practice includes drafting and implementing employee benefit and executive compensation programs for large and small employers; addressing compliance issues regarding Section 409A of the Internal Revenue Code and various equity compensation plan design matters; addressing employee benefits matters in corporate mergers and acquisitions; resolving unique plan design issues faced by controlled groups of corporations or businesses; consulting employers and plan administrators on plan design and compliance matters; and negotiating with the Internal Revenue Service, U.S. Department of Labor and Pension Benefit Guaranty Corporation on a variety of audit and compliance matters.

Ed also has worked extensively with non-profit and tax-exempt organizations on a variety of tax issues.

Representative Experience :

• Represented publicly traded company regarding employee benefits and executive compensation matters arising in connection with the spin-off of a subsidiary.
• Represented large employer regarding Affordable Care Act compliance issues, including expansion of eligibility, plan redesign and nondiscrimination testing issues.
• Negotiation of employee benefits aspects of sale of large manufacturing company to an ESOP, including preparation of management employment agreement.
• Negotiation of the employee benefits provisions for the acquisition of a large oilfield services company, including a transition agreement and termination of existing executive compensation agreements.
• Advised clients regarding design of equity incentive arrangements, including restricted stock, phantom stock, stock units, stock options and stock appreciation rights and preparation of related documentation.
• Representation of closely held and public companies in resolving issues arising from Internal Revenue Service audits and U.S. Department of Labor investigations of employee benefit plans.

Professional History :

• Partner, Locke Lord LLP
• Member, Adjunct Law Faculty, Southern Methodist University School of Law
  • Taxation of Deferred Compensation (2000 – 2006)
  • Employee Benefits Law (2001 – 2005)

Professional Affiliations :

• Member, American Bar Association, Section of Taxation, Employee Benefits Committee
• Member, State Bar of Texas
• Member and Past Chair, IRS Gulf States Key District TE/GE Council
• Member SouthWest Benefits Association (Past Chair, Education Committee)

Education :

• J.D., cum laude, Georgetown University Law Center, 1992
• B.A., Political Science, cum laude, Miami University, 1989
• B.A., International Studies, cum laude, Miami University, 1989

Admissions : Texas