T. Neal McNamara

T. Neal McNamara, who died in 2022 at age 91, was a pioneer in employee benefits law and was inducted as an Emeritus Fellow of the American College of Employee Benefits Counsel (“ACEBC”) in 2020.

Neal graduated from Duke University in Durham, North Carolina (B.A. 1952) and received his J.D., with honors, from George Washington University, Washington, DC in 1959. After his graduation from Duke, he served as an officer in the United States Navy and saw active duty on the destroyer Fletcher in the Korean conflict. He completed his Navy service in 1956 with the rank of Lieutenant Junior Grade. Following law school, he joined the Naval Reserve Intelligence Unit at Naval Station Treasure Island in San Francisco Bay and eventually retired as Lieutenant Commander.

Neal joined Pillsbury Madison & Sutro, San Francisco, later known as Pillsbury Winthrop Shaw Pittman LLP (“Pillsbury”), upon completing his law degree in 1959. He advanced to Partner in 1967, initially specializing in tax law, but subsequently focusing on matters relating to employee benefits and executive compensation following enactment of the Employee Retirement Income Security Act of 1974 (“ERISA”). He created and led his firm’s practice group in the new and developing area of ERISA law, and represented a broad range of clients from major corporations to large pension trust funds. In recognition of his standing in the tax bar, he became a Fellow of the American College of Tax Counsel.

Through participating in bar association activities and representing clients such as Chevron, Hewlett Packard, and the Western Conference of Teamsters Pension Plan, Neal became nationally recognized for his ERISA expertise. As an early practitioner under that law, he did much to help foster development of the ERISA bar and provide mentorship to numerous developing attorneys in the employee benefits field. He was a sought-after speaker for national conferences on various aspects of ERISA as the law developed and was implemented. For example, he served on the faculty for the “New Pension Legislation” American Law Institute-American Bar Association (“ALI-ABA”) course held in New Orleans in January 1975, and appeared as a panelist at the 1975 “Major Tax Planning” discussion “Pension Reform: The Employee Retirement Income Security Act of 1974.” He also published in professional journals, contributing an article titled “Fiduciary Responsibility and Investment Limitations” to the “New Pension Law” symposium published in the “Real Property, Probate and Trust Journal” in fall 1974. Throughout his career he continued to author topical articles including “Dividing Pension Benefits upon Divorce” published in the ALI-ABA “Course Materials Journal” in October 1983.

Neal was also active in the legislative process as efforts were made to modify and perfect ERISA. When Senate Bill 209, the ERISA Improvements Act of 1979, was under consideration, he testified in 1979 at hearings before the U.S. Senate Committee on Labor and Human Resources on behalf of clients including the Western Conference of Teamsters Trust Fund. He testified in 1981 at hearings before the Subcommittee on Labor of the Committee on Labor and Human Resources of the United State Senate, concerning the Retirement Income Incentives and Administrative Simplification Act of 1981. He also testified at 1982 oversight hearings before the Committee on Education and Labor, Subcommittee on Labor-Management Relations concerning ERISA Reporting and Disclosure Requirements.

While building expertise as a noted practitioner in employee benefits and executive compensation, he also held key leadership positions in his firm. He was elected Chair of Pillsbury in 1990, heading up its management committee, and led the nation’s largest law firm merger of its time. He held this position until his retirement as Partner and firm Chair in 1995. He then served as an Advisory Partner until 1999. He is remembered by his Pillsbury colleagues as charming and personable, a great lawyer, and a wise and strong firm leader. A mentee recalled being “impressed by his strong presence and ability to keep folks talking to each other to arrive at a consensus decision.”

Throughout his life Neal was an avid sportsman with love of tennis, golf, fly fishing, and blue water sailfish and blue marlin fishing. In 1983, he co-founded the Tournament Anglers Association and excelled in tournament competition throughout his life. Following his retirement he assisted in the formation of the International Game Fish Association and led many fishing expeditions from Mexico to Alaska in pursuit of his passion.

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