Gary W. Howell

Gary W. Howell focuses his practice in ERISA fiduciary matters, tax-qualified retirement plans and ERISA litigation. A significant portion of Mr. Howell's practice involves advising plans and investment managers on compliance with ERISA in managing plan assets. This representation includes questions about fee structures, fiduciary status, identification of plan assets, prohibited transactions and fiduciary duty.  He has obtained prohibited transaction exemptions and advisory opinions under ERISA from the US Department of Labor.  Mr. Howell works closely with other members of the firm to counsel plans and institutional clients on matters that involve both ERISA and federal and state insurance, securities and banking law.

Mr. Howell is experienced in handling ERISA litigation matters. He has represented fiduciaries, plans and plan sponsors in class actions and individual suits involving claims for breaches of fiduciary duty, ERISA statutory violations, and benefit claims. He has also written amicus briefs in two US Supreme Court ERISA cases. In addition to his litigation work, Mr. Howell regularly counsels clients on the effect of litigation trends on the design and administration of their plans and compliance with fiduciary duties.

Mr. Howell also has an active practice involving retirement plans of large and small clients, master and prototype retirement programs and employee stock ownership plans (ESOPs). He has done extensive work on ERISA "preemption" of state law in connection with state health care initiatives and managed care organizations.

Mr. Howell is an adjunct professor at the University of Iowa College of Law, teaching employee benefits law. He has given many speeches and presentations on employee benefits law topics across the country. He coauthored the chapter on "Insurance Companies as Fiduciaries" in the first edition of ERISA Fiduciary Law, published by the Bureau of National Affairs, and Supplements to that chapter, and the chapter, "Allocation and Delegation of Fiduciary Responsibilities," for the second edition of that book. Mr. Howell is listed in The Best Lawyers in America (2007–2013) and Illinois Super Lawyers (2006–2013).

He earned his BA and JD from the University of Iowa. He is active in architectural preservation, including the Frank Lloyd Wright Preservation Trust and in church activities. He is admitted to practice in Illinois and New York and is a member of the US Supreme Court bar.