Razim, Edward A.

Edward A. Razim III




Ed Razim is a tax lawyer, Chair of the Firm's Tax Department and Chair of the Firm's Employee Benefits practice group. Ed's practice includes drafting and implementing employee benefit and executive compensation programs for large and small employers; addressing compliance issues regarding Section 409A of the Internal Revenue Code and various equity compensation plan design matters; addressing employee benefits matters in corporate mergers and acquisitions; resolving unique plan design issues faced by controlled groups of corporations or businesses; consulting employers and plan administrators on plan design and compliance matters; and negotiating with the Internal Revenue Service, U.S. Department of Labor and Pension Benefit Guaranty Corporation on a variety of audit and compliance matters. Ed also has worked extensively with non-profit and tax-exempt organizations on a variety of tax issues.

Representative Experience

  • Represented RISC Networks, an industry leader in cloud, data center and network operations analytics, in the company’s acquisition by Flexera
  • Represented publicly traded company regarding employee benefits and executive compensation matters arising in connection with the spin-off of a subsidiary.
  • Represented large employer regarding Affordable Care Act compliance issues, including expansion of eligibility, plan redesign and nondiscrimination testing issues.
  • Negotiation of employee benefits aspects of sale of large manufacturing company to an ESOP, including preparation of management employment agreement.
  • Negotiation of the employee benefits provisions for the acquisition of a large oilfield services company, including a transition agreement and termination of existing executive compensation agreements.
  • Advised clients regarding design of equity incentive arrangements, including restricted stock, phantom stock, stock units, stock options and stock appreciation rights and preparation of related documentation.
  • Negotiation of numerous employment and separation agreements on behalf of employers and executives.
  • Representation of closely held and public companies in resolving issues arising from Internal Revenue Service audits and U.S. Department of Labor investigations of employee benefit plans.
  • Advised client regarding various aspects of pension plan termination.

Professional History

  • Partner, Locke Lord LLP
  • Member, Adjunct Law Faculty, Southern Methodist University School of Law
    • Taxation of Deferred Compensation (2000 - 2006)
    • Employee Benefits Law (2001 - 2005)

Professional Affiliations and Recognitions

  • Named Houston Employee Benefits (ERISA) Law "Lawyer of the Year" by The Best Lawyers in America (2020)
  • Named, The Best Lawyers in America, Employee Benefits (2008-2010, 2013-2020)
  • Named, Texas Super Lawyer by Super Lawyers magazine (2013-2019)
  • Chairman, ERISA Industry Group
  • Member, American Bar Association, Section of Taxation, Employee Benefits Committee
  • Member, State Bar of Texas
  • Member and Past Chair, IRS Gulf States Key District TE/GE Council
  • Member SouthWest Benefits Association (Past Chair, Education Committee)
  • Named, Texas Super Lawyer-Rising Star, Texas Monthly (2005-2007)
  • Named, Chambers USA for Employee Benefits and Executive Compensation

Community Leadership

  • Board of Directors, Make-A-Wish Texas Gulf Coast and Louisiana