Gary Lawson is the author of numerous articles on pension and employee benefit matters and has been cited in the United States Court of Appeals decision of Morse v. Stanley, 732 F.2d 1139 (2nd Cir. 1984). A frequent speaker before such groups as TEXPERS, the National League of Cities, Guns & Hoses, the State Bar of Texas and others. Additionally, he has served as an expert witness before the U.S. Congress on pension and health matters as well as in several pension malpractice cases. He also successfully prosecuted to settlement a legal malpractice case against an out of state law firm involving a Texas based ESOP.

After co-founding the Dallas Bar Association section on Employee Benefits and Executive Compensation, Gary went on to become that group’s chairman. Later, he was selected to be the first chairman of the IRS Key District EP/EO Oversight Liaison Council, consisting of some 18 attorneys and actuaries representing the ten states in the then Dallas Key District.

PROFESSIONAL AFFILIATIONS

EDUCATION

New York University, LL.M. in Taxation, 1974

St. John’s University, J.D., 1970

Queens College, A.A., 1967

Co-authors Luke Bailey & Gus Fields, IRS and Treasury Give Back Significant Ground on Governmental Plans Normal Retirement Age Definition, Strasburger Governmental Newsletter (12 June 2012).

Co-authors Luke Bailey & Gus Fields, Code § 414(d) Advance notice of Proposed Rulemaking Raises Many Issues for Governmental Pension Plans, Strasburger Governmental Newsletter (3 April 2012).

The Fadeout or the Future of the Defined Benefit Plan, ERS Retirement Forum. Austin, Texas. 9 Nov. 2011.

The Rhyme and Reason of Public Pension Plans: What Can and Can't Be Changed in Texas.TEXPERS 2011 Summer Educational Conference. Irving, Texas. 9 Aug. 2011.

The Rhyme and Reason of Public Pension Plans: What Can and Can't Be Changed in Texas. Dallas Bar Association. Government Lawyers Section. 7 June 2011.

Compensation & Benefits: New Products or Techniques or Newly Announced IRS Interest Areas. Strasburger Tax Symposium. Dallas, San Antonio and Houston, Texas. 25-27 Aug. 2008.

Other Post Retirement Employee Benefits and GASB 45. Texas Pension Review Board. 2007.

Fiduciary Responsibility and Government Accounting Standards Board 45 & Funding Options for Other Post-Employment Benefits. TEXPERS 18th Annual Conference. Austin, Texas. March 2007.

Coauthor, The Defined Benefit Plan (A-Plan). Allied Pilots Association. 2005.

Current Trends in Disability Policies. TEXPERS Summer Educational Forum. San Antonio, Texas. Aug. 2005.

Fiduciary Responsibility. National Society of Pension Professionals. Dallas,Texas. 2004.

The Why and How About Lobbying by Pension Systems. Institute for International Research, Guns and Hoses. San Diego, California. Oct. 2004.

Adding a DROP Feature to Your Pension Plan. Institute for International Research, Guns and Hoses. San Diego, California. Oct. 2003.

Private Securities Litigation Reform Act, Public Pension Funds and Securities Litigation. Office of the Firefighters Pension Commission Annual Conference. Tyler, Texas. 2003.

The Significance of Fiduciary Duties. Institute for International Research, Guns and Hoses. San Diego,California. 2003.

Coauthor. Lessons to be Learned from Enron''s 401k Meltdown. Professional Liability Underwriting Society Journal. April 2002.

Fiduciary Duties - Crossing the ''T''s'' and Dotting the ''I''s." Twelfth Annual TEXPERS Conference. Austin, Texas. 2001.

Challenges of a Changing Workforce: What Can Happen When Human Resource Decisions Are Made Without Considering the Law? Answer -- Trouble With a Capital ''T''! National Association of Public Pension Attorneys. San Diego, California. 2001.

Americans With Disabilities Act and Service and Disability Retirement Plans. Institute for International Research Public Pension Plans Conference. Las Vegas, Nevada. 2001.

Americans With Disabilities Act: Specific Issues Impacting Public Pension Funds. Institute for International Research Public Pension Plans Conference. Las Vegas, Nevada. 2000.

Ethics: Where Does it Come From? Do Pensions in Texas Really Need Ethical Rules? Baylor University, Institute for Pension Funds. Waco, Texas. 1999.

Americans With Disabilities Act: Specific Issues Impacting Public Pension Funds. Institute for International Research Public Pension Plans Conference. Lake Tahoe, Nevada. 1999.

Developing & Implementing a DROP Plan to Enhance Your Defined Benefit Plan. Institute for International Research. San Francisco, California. 1998.

The Elements of Sound Due Diligence. TEXPERS Ninth Annual Conference. Houston, Texas. 1998.

Litigation Hazards in Employee Healthcare Plans. Law Education Institute, Inc. and The Bureau of National Affairs, Inc. 1997.

Ethics and Record Keeping – Do’s and Don’t’s. TEXPERS Summer Educational Forum. San Antonio, Texas. 1997.

Pension Plan Design. National Association of Public Pension Attorneys. 1996.

Health Care Litigation Hazards. BNA & Georgetown University Law School. 1996.

Fiduciary Responsibility. Law Education Institute. 1996.

Deferred Retirement Option Program. Fire and Police Pension Funds Forum, Guns ‘N’ Hoses. 1995.

Pension Plan Design. National Association of Police Organizations Annual Pension Conference. 1995.

Qualified Retirement Plans – The Basics and Advanced Issues. Radiology Business Management Association. 1992.

Social Security Coverage for Government Employees. Firefighters Pension Workshop. 1991.

Economic Development – Using the Tools You’ve Got: Pension Funds, Public Deposits, Real Property Assets. National League of Cities. Houston, Texas. 1990.

They Can’t Fix It All From There. Dallas Business Group on Health. Dallas, Texas. 1990.

Panelist, Recent Rulings and Regulations. Society of Actuaries. Dallas, Texas. 1990.

Taxation and Other Federal Issues Affecting Your Public Pension. Texas Association of Public Retirement Systems. San Antonio, Texas. 1990.

Employer Obligations to Extend Insurance Coverage to Employees: COBRA and Benefit Plan Discrimination Rules After Section 89’s Repeal. California Law Institute. Dallas, Texas. 1990.

Late Breaking Developments in Tax and Deferred Retirement Plans. Fire Fighters Pension Commission. Longview, Texas. 1989.

Retiree Health Care Benefits. Fire Fighters Pension Commission. Midland, Texas. 1989.

Accumulation & Distribution Limits. State Bar of Texas Advanced Tax Law Seminar. Dallas, Texas. 1989.

Compensation & Employee Benefits – Legislative Update. American Management Association. Nashville, Tennessee. 1989.

Mergers, Acquisitions and Restructuring Transactions Forum. Arthur Andersen & Co. Houston, Texas. 1987.

Employee Pension Benefit Changes in the tax Reform Act of 1986. Dallas Chapter, Texas Society of Certified Public Accountants. 1987.

Employer Liability for Post-Retirement Health and Life Insurance and COBRA Update. Dallas Pension Society. Dallas, Texas. 1987.

COBRA, the Health Care Crisis. Dallas Business Group on Health. Dallas, Texas. 1986.

COBRA, the Health Care Crisis. American Electronics Association. Dallas, Texas. 1986.

Reagan’s Tax Report – The Good, the Bad and the Ugly. American Electronics Association. Dallas, Texas. 1985.

Reagan’s Tax Reform. National Association of Accountants, Dallas, Texas. 1985.

Employee Benefits After the tax Reform Act of 1985/86 – Will There Be Anything Left? Dallas Chapter, Texas Society of Certified Public Accountants. 1985.

Key Executive Benefit Alternatives. Southwest Regional Association Small Business Investment Companies. Cancun, Mexico. 1985.

Distributions, Compensations and Other Ways to Enjoy Corporate Assets, State Bar of Texas.

Employee Benefit Plans from ERISA through REACT. Institute for Applied Management & Law, Dallas, Texas. 1984.

Design of Cash or Deferred 401(k) Plans. Washington, D.C. 1983.

Loans, Hardship Distribution Withdrawals – Taxation of Distributions and Plan Design. American Academy of Actuaries. Washington, D.C. 1981.

Litigation Hazards in Employee Healthcare Plans, Law Education Institute, Inc. and The Bureau of National Affairs, Inc., 1997.

Contributing Author. Legal Eagle bimonthly column. Institute for Investment Management Consultants. 1994-1996.

Managing Hardship Withdrawals/Safe Harbor. Employee Benefit Plan Review. May 1989.

Golden Parachutes, Golden Handcuffs and Rabbi Trusts. The Chief Executive. Dec. 1988.

Post-Retirement Health Benefits and the Courts. Pension World. Jan. 1988.

The Accounting Standards Board Proposal and the Demise of the Defined Benefit Pension Plan. The Pension Actuary. March 1984.

The Lure of the Paysop. The Pension Actuary. Jan. 1984.

Incentive Stock Options: An Area of Change and Opportunity. Taxation for Lawyers. July 1983.

Forfeiture-for-Cause ‘Bad Boy’ Clauses; Is There Any Life Left After ERISA? – Confusion in the Arena. TAXES. Nov. 1982.

A Lure for Talented Employees, Incentive Stock Options. National Underwriter. Sept. 1982.

New Payroll Credit ESOP. Taxation for Lawyers. Jan. 1982.