Razim, Edward A.

Edward A. Razim III




Ed Razim is a tax lawyer 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