Steven B. Long

Tax and Employee Benefits Attorney

919.277.9189 919.277.9177

Post Office Box 33009, Raleigh, NC 27636-3009

Steve Long leads the firm's Tax and Employee Benefits practice. He has extensive experience working with employers in banking, retail, and technology to establish and maintain retirement plans, executive compensation agreements, stock incentive plans and other employee benefits.

Steve also advises charities and other tax-exempt organizations regarding their IRC 403(b) and IRC 457 retirement plans, as well as issues related to compliance with Internal Revenue Service and state regulations concerning executive compensation, fundraising and lobbying activities. Additionally, he counsels business owners and individuals in retirement and estate planning.

Education

LL.M, Taxation, Georgetown University, 1997
J.D., cum laude, Georgetown University, 1991
B.S., University of North Carolina at Chapel Hill, 1982

Representative Experience

Directed the merger by a large Research Triangle technology company of its 401(k) plans and other employee benefits arrangements with subsidiaries around the United States
Designed and established an IRC 457(b) retirement plan for the managers of a large North Carolina charity
Represented an automobile dealership with 10 subsidiaries before the IRS in correcting qualification errors in its 401(k) plan
Advised Triad physician group on how to limit their ERISA fiduciary liabilities related to their tax-qualified retirement plan
Established and modified stock incentive and deferred compensation arrangements for various publicly traded and private companies
Helped establish numerous IRC 501(c)(3) organizations and other tax-exempt entities
Advised a church in spinning off, and obtaining tax-exempt status for, its wholly-owned nursing home
Advised charities and nonprofit organizations on issues that include joint ventures with private companies, disclosure of compensation, and IRS and state requirements regarding lobbying and political activities
Assisted business owners, physicians and other individuals in structuring their personal tax, estate and retirement plans, deferred compensation arrangements and trusts

Honors and Distinctions*

"Super Lawyer," North Carolina Super Lawyers, 2010-2020
"Best Lawyers in America," Employee Benefits (ERISA) Law, 2010-2020; Tax Law, 2013-2020
"2019 Lawyer of the Year," Best Lawyers
"Legal Elite," Business North Carolina, Tax/Estate Planning, 2006-2007, 2009-2011, 2018

Professional and Community Affiliations

A.E. Finley YMCA, Advisory Board Member, 2003-2006
Alzheimers North Carolina, Inc., Board of Directors, 2012-2017
Caramore Vocational Rehabilitation Center, Board of Directors, 1998-2004
North Carolina Bar Association Tax Section, Chairman, 2008-2009
Raleigh Hall of Fame, Board of Directors, 2010-2013
Shepherds Theological Seminary, Board of Directors, 2005-2013
Triangle Benefits Forum, President, 2009-2010
University of North Carolina Board of Governors, 2013-2021

* Please see the following websites for an explanation of the membership standards for the following recognitions: www.bestlawyers.com; businessnc.com/special-sections/legal-elite/; and www.superlawyers.com/north-carolina.

An attorney‑client relationship may only be established through direct attorney‑to‑client communication that is confirmed by the execution of an engagement agreement. The content of any unsolicited email sent to Ward and Smith, P.A., or to any of its attorneys at an email address available on this website, will not create an attorney‑client relationship and the contents of such unsolicited email shall not be considered confidential. Therefore, do not use this website or the email addresses available on this website to provide confidential information about yourself or a legal matter to Ward and Smith or any of its attorneys.