Paul M. Ritter

Paul M. Ritter passed away in 2023 at age 70. A noted practitioner and educator in the Employee Retirement Income Security Act of 1974 (“ERISA”) with a focus on executive compensation, Paul was inducted into the American College of Employee Benefits Counsel (the “College”) in 2004.

Paul was a graduate of The George Washington University with a B.B.A. in accounting in 1975. He earned his J.D. from the University of South Carolina Joseph F. Rice School of Law in 1979, and his LL.M. in taxation from New York University School of Law in 1980.

Paul went on to have a successful career as a lawyer in New York for over 40 years. From 1980 to 2007, he worked at Cooley Godward Kronish LLP. In 2008, he moved to Kramer Levin Naftalist & Frankel LLP and served as head of the Executive Compensation Practice Group. He initially practiced in tax, then in ERISA, and then focused on executive compensation.

An enthusiastic educator, he taught Taxation of Executive Compensation at New York University School of Law as a member of their adjunct faculty starting in 1989. His teaching included lecturing at the school’s annual Graduate Tax Program. He was known as a wonderful teacher who was clearly dedicated to his subject and his students. He was known to serve as a mentor to former students.

He wrote on ERISA-related topics, including estate planning for retirement benefits and subchapter S corporation taxation in the Journal of Taxation of Investments and the Journal of Partnership Taxation. His views were sought out on executive compensation. He was interviewed on new legal developments for trade publications.

He gave back in his community as well. An active member of Temple Avodat Shalom in River Edge, NJ, he served on its board.

College Fellow Andrew Oringer recalled that Paul was a kind, measured and gentle man who always focused on giving back, particularly as an adjunct professor of law. He was restrained in his presentation, generally only raising his hand when he really had something to say. He had the respect of those who knew him as a lawyer, and was held in high esteem by his students.

Photo Source: The Decade Book, American College of Employee Benefits Counsel 2000-2010