David Ledermann concentrates his practice in employee benefits law and ERISA, encompassing qualified and nonqualified deferred compensation arrangements, and employer-sponsored group health and welfare benefit plans. He has broad experience counseling clients, including publicly traded corporations, closely held companies, tax-exempt organizations and governmental entities, in connection with their retirement and other employee benefit programs. David is involved with issues of plan design, compliance and representation of clients under government audit. He has substantial experience representing clients before federal agencies, including the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation.
David’s retirement plan representations cover qualified and nonqualified defined benefit plans and defined contribution plans, including 401(k), profit sharing, employee stock ownership and Section 403(b) and Section 457(b) plans of tax-exempt and governmental employers. He also advises clients in connection with recruiting and retaining personnel through the design and implementation of supplemental executive retirement plans, stock option plans and other equity-based awards. David assists tax-exempt employers with the implementation of executive benefit programs, such as Section 457(f) plans, and related compliance issues.
In addition, David counsels businesses and non-profits in connection with their health and welfare benefit plans. He advises trade associations with multiple employer welfare arrangements and deals regularly with complex issues relating to group health insurance, including coverage disputes, claims administration, self-funded plans and COBRA compliance. David also assists clients in a variety of coverage and compliance matters under life and disability insurance, cafeteria plans, and employment-based programs for medical or dependent care reimbursements, educational benefits and severance pay plans.