

Fritz Richter, III
Member
Nashville
(615) 742-6256
frichter@bassberry.com
https://www.bassberry.com/professionals/richter-fritz/

Fritz Richter has more than 30 years of experience counseling clients on employee benefit plan design and administration, and compliance with the Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC) and Employee Retirement Income Security Act (ERISA). His clients span a wide range of industries, including healthcare, retail and hospitality. Fritz has helped clients navigate hundreds of audits; submitted numerous IRS, Department of Labor and PBGC filings; and crafted a wide variety of employee benefit plan documents – all focused on helping employers navigate complex government regulation.
With a foundation in the IRS’s Employee Plans and Chief Counsel’s Offices in Washington, D.C., Fritz has developed a broad employee benefits and executive compensation practice focused on advising clients on the design, implementation and administration of employee benefit plans and compensation arrangements, including:
- 401(k) plans
- Employee stock ownership plans (ESOP)
- 403(b) annuities
- 457 plans
- Profit-sharing plans
- Pension plans (including cash balance plans)
- Nonqualified plans and arrangements (including Section 409A analysis, supplemental executive retirement plans (SERPs), equity-based plans, change in control agreements, rabbi trusts and split-dollar arrangements)
- Governmental plans
- Employee stock purchase plans
- Multiemployer and other collectively bargained plans
- Health and other welfare plans (including Affordable Care Act (ACA), COBRA and HIPAA issues)
- Cafeteria plans (including health and dependent care flexible spending accounts)
- Health savings accounts (HSAs) and health reimbursement accounts (HRAs)
Fritz advises clients on a wide variety of related matters such as ACA issues, ERISA litigation and fiduciary responsibility issues. He also works closely with the firm’s corporate attorneys on employee benefits matters in the context of mergers and acquisitions and on executive compensation arrangements.
Prior to joining the firm, Fritz was with the Employee Plans Division, Office of the Assistant Commissioner (Employee Plans and Exempt Organizations), Internal Revenue Service, and the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) Internal Revenue Service. Additionally, Fritz was a Lieutenant in the U.S. Navy, Judge Advocate General’s Corps.
Memberships
American Bar Association — Taxation Section, Employee Benefits Committee, Fiduciary Responsibility/Plan Investments Subcommittee — Chair Emeritus
Gulf Coast Area IRS Tax Exempt Organizations/Governmental Entities Council — Member and Former Member, Board of Directors and Secretary
American College of Employee Benefits Counsel — Fellow
Wake Forest University School of Law Board of Visitors — Member
Publications
Media Mentions & Firm News
Accolades
The Best Lawyers in America© — Employee Benefits (ERISA) Law (2008-2024)
Best Lawyers® — Nashville Employee Benefits (ERISA) Law “Lawyer of the Year” (2021, 2018)
Lawdragon 3000 Leading Lawyers in America
Mid-South Super Lawyers (2008, 2012-2022)
American College of Employee Benefits Counsel — Fellow
Wake Forest Law Review — Member (1978-1980)