Gregory L. Needles is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Mr. Needles provides employee benefits advice to many employers concerning the day-to-day administration of their benefits plans, as well as their establishment and termination. His practice focuses on plans sponsored by tax exempt and governmental employers as well as those sponsored by large multinational corporations.

Mr. Needles is an active speaker and writer on employee benefits and recently co-authored “IRS Guidance Provides a Degree of Certainty for 403(b) Plans,” Taxation of Exempts, Volume 25, Issue 2, September/October 2013. He is a member of the editorial board of the Journal of Taxation and is the co-editor of the Compensation and Benefits Department. In addition, he testified before the U.S. House of Representatives Education and the Workforce Committee regarding the Affordable Care Act and its impact on colleges and universities.

Mr. Needles was a past chair of the American Bar Association's Health Law Section, Employee Benefits Interest Group. He is a member of the ABA Tax Section as well as a member of that section's Employee Benefits Committee, a member of the Internal Revenue Service Mid-Atlantic Area Pension Liaison Group, and is on the U.S. Chamber of Commerce's Employee Benefits Committee. He is also a fellow of the American College of Employee Benefits Counsel.

Mr. Needles received his LL.M. in tax from New York University in 1988, his J.D. from the University of Florida in 1987, and his B.S.A.C. from the University of Florida in 1982.

Mr. Needles is admitted to practice in the District of Columbia and Florida.