Steve Long is a partner in the Tax Law and Employee Benefits sections at Williams Mullen. He counsels businesses regarding tax, employment benefits and executive compensation issues. Mr. Long also assists clients in personal estate tax and retirement planning.  He has helped numerous clients design and operate 401(k) and other retirement plans, as well as welfare benefits plans, deferred compensation plans, severance plans and employee stock plans. In addition, Mr. Long helps tax-exempt organizations, including charities, social welfare organizations, political organizations and others, address issues such as executive compensation, avoidance of prohibited transactions and regulations limiting political or lobbying activities. 

Education
Georgetown University Law Center, LL.M. - 1997
Georgetown University, J.D, cum laude - 1991
University of North Carolina, B.S. - 1982

Professional Affiliations
American Bar Association
- Tax Section

North Carolina Bar Association
- Labor & Employment Section
- Tax Section, Chairman

North Carolina State Bar

Triangle Benefits Forum
- Past President

Awards and Honors
Listed in Business North Carolina magazine's "Legal Elite"

Publications
Property Tax Exemptions and Tax-Exempt Entities

Author, IRS simplifies Qualified Plan and IRA Distribution Rules, Tax Assessments, North Carolina Tax Section, Vol. 20, No. 3, June 2001

Author, "State Witholding Taxes on the Personal Service Income of Nonresident Independent Contractors," The State and Local Tax Lawyer 87, 1999

Representations

ERISA and Employee Benefits

• Advises employers on the consolidation and termination of 401(k) plans as a result of the merger or acquisition of businesses
• Advises clients on how to correct retirement plan defects, such as the late contribution of 401(k) plan funds or improper loan or hardship withdrawals
• Prepares deferred compensation agreements

Tax

• Represents taxpayers in IRS appeals and audits
• Provides tax advice involving corporate transactions and individual estate and gift tax planning

Tax-Exempt Entities

• Designs and forms tax-exempt organizations, including IRC 501(c)(3) public charities and private foundations, IRC 501(c)(4) social welfare organizations, and IRC 527 political committees.
• Has assisted a multi-state corporation in the establishment of their federal PAC and its registration with the Federal Elections Commission as well as registration of the PAC in North Carolina and South Carolina; also assisted with the initial operation of the PAC and oversaw the preparation of initial disclosure reports. 
• Assisted a client in the formation of one of the first 527 political organization based in North Carolina and negotiated with media contacts regarding the airing of their issue advocacy advertisements.
• Provides ongoing advice to several tax-exempt 527 political organizations and lobbying organizations. 
• Frequently consults with the State Board of Elections and political committees regarding the limits of state elections law, primarily as they relate to fundraising and disclosure of activities by tax-exempt political organizations.

Community Involvement
A.E. Finley YMCA
- Advisory Board Member, Former

Campbell University Graduate Program in Trusts and Investment Management Administration
- Adjunct Professor of Employee Benefits

Shepherds Theological Seminary
- Board of Directors