Richard C. Underwood Ryan Rapp & Underwood PLC, Phoenix RICHARD C. UNDERWOOD, ESQ. is a member of the law firm of Ryan Rapp & Underwood, P.L.C., specializing in employee benefits including the design and implementation of pension, profit sharing, stock bonus and other qualified plans and consulting with emphasis on executive compensation, welfare plans, stock option and purchase plans and compliance with the provisions of the Employee Retirement Income Security Act of 1974. He also consults on the tax and pension aspects of divorce cases, assists parties in divorce matters in obtaining interests in retirement benefits and stock benefits, serves as a special master to the domestic relations court, and advises clients with regard to estate planning. Mr. Underwood received his B.A. degree from the University of Minnesota, a J.D. degree from Arizona State University and a Masters of law in Taxation from New York University. He is a member of the State Bar of Arizona and the Employee Benefits Committee of the Tax Section of the American Bar Association.