Steven B. Long

Position: Special Counsel

Direct: (919) 510-9243


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3605 Glenwood Avenue, Suite 500
Raleigh, NC 27612

Steven B. Long

Steve Long advises businesses and individuals regarding tax and employee benefits issues. He has extensive experience working with employers in banking, retail, technology and other industries to establish, maintain and correct defects in the operation of tax-qualified 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 (IRS) and state regulations affecting executive compensation, fundraising and lobbying activities. In addition, he counsels business owners and executives in retirement and estate planning, helping them meet their goals in the most tax-efficient manner.


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

Specific Matters

  • 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

Community and Professional Activities

  • University of North Carolina Board of Governors, 2013-2021

  • Alzheimers North Carolina, Inc., Board of Directors, 2012-2017

  • Raleigh Hall of Fame, Board of Directors, 2010-2013

  • Triangle Benefits Forum, President, 2009-2010

  • North Carolina Bar Association Tax Section, Chairman, 2008-2009

  • Shepherds Theological Seminary, Board of Directors, 2005-2013

  • A.E. Finley YMCA, Advisory Board Member, 2003-2006

  • Caramore Vocational Rehabilitation Center, Board of Directors, 1998-2004


  • Woodward/White's The Best Lawyers in America in Employee Benefits (ERISA) Law, 2010-2017; Tax Law, 2013-2017

  • North Carolina Super Lawyers in Employee Benefits/ERISA, 2010-2017

  • Business North Carolina magazine's “Legal Elite” in Tax, 2006-2007, 2009-2011

  • Martindale-Hubbell AV® Preeminent™ in Employee Benefits & Executive Compensation; Tax


  • "The 409A Deferred Compensation Tax Rules: Simplify or Repeal", May 2012

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