Charles focuses on the technical aspects of federal tax, ERISA, and executive compensation law, advising employers, financial institutions, and tax-exempt organizations on the design, operation, and compliance of employee benefit plans and executive arrangements.

His practice spans the full range of tax-qualified retirement plans — including defined benefit pension plans, 401(k) plans, 403(b) plans, and 457(b) plans — with an emphasis on navigating complex regulatory requirements, correcting operational and documentary failures under the IRS EPCRS program, and addressing fiduciary obligations under ERISA. Charles regularly prepares and reviews participant communications, plan amendments, and required filings with the IRS and DOL, and works closely with actuaries, recordkeepers, and plan committees to ensure compliance.

In the executive compensation arena, Charles regularly counsels on nonqualified deferred compensation arrangements, Code Sections 409A and 280G compliance, equity-based incentive programs for private and public companies, and the negotiation and drafting of executive employment agreements and severance arrangements. He also advises on the tax, reporting, and disclosure obligations associated with these arrangements, including proxy statement reporting.

Charles also handles the employee benefits and executive compensation components of corporate transactions, conducting due diligence, drafting and negotiating benefits-related provisions in transaction documents, and implementing post-closing plan integrations and governance changes. His experience includes advising Fortune 500 companies, multinational manufacturers, biotech leaders, higher education institutions, and religious organizations.

Charles also has experience advising tax-exempt organizations on the requirements for exemption and unrelated business income tax (UBIT) considerations.