Charles focuses on the technical aspects of federal tax, ERISA, and executive compensation law, advising employers, financial institutions, and tax-exempt organizations on the design, operation, and compliance of employee benefit plans and executive arrangements.

His practice spans the full range of tax-qualified retirement plans — including defined benefit pension plans, 401(k) plans, 403(b) plans, and 457(b) plans — with an emphasis on navigating complex regulatory requirements, correcting operational and documentary failures under the IRS EPCRS program, and addressing fiduciary obligations under ERISA. Charles regularly prepares and reviews participant communications, plan amendments, and required filings with the IRS and DOL, and works closely with actuaries, recordkeepers, and plan committees to ensure compliance.