Overview

David Ledermann works with publicly traded companies, closely held businesses and non-profit employers in complex employee benefits matters under ERISA (the Employee Retirement Income Security Act) and the Internal Revenue Code. His representations involve tax-qualified retirement plans and nonqualified deferred compensation arrangements, as well as group health plans and employer-provided welfare benefit plans.

David is often sought out by other attorneys to provide guidance in this dynamic and highly regulated field. When necessary and appropriate, he represents clients before government agencies, including the Internal Revenue Service, the United States Department of Labor and the Pension Benefit Guaranty Corporation.

In 2024, David was named by Best Lawyers in America^® for his work in Employee Benefits (ERISA) law (2024-25) and recognized by Naples Illustrated as a “Top Lawyer” in Employee Benefits Law.

Benefit Plans

David works with employers on the design, implementation, and termination of qualified retirement plans, including 401(k), defined benefit, and Section 403(b) and 457 plans. He helps address operational compliance and assists in navigating plan issues during mergers and acquisitions. David also provides guidance on the complexities of the Affordable Care Act (ACA) and advises on group health plans, health savings accounts, and other welfare benefit programs.

Executive Compensation Programs

David also helps organizations with the recruitment and retention of managerial and executive talent through various forms of nonqualified deferred compensation arrangements. He has substantial experience with the design, drafting, implementation and operation of performance-based and equity-funded variations of these. As regulated pursuant to Internal Revenue Code Section 409A, David has been able to help clients establish meaningfully and mutually beneficial arrangements, notwithstanding the often onerous restrictions imposed by this statute.