David N. Levine practices in the employee benefits and tax areas, with a primary focus on matters involving qualified retirement plans, non-qualified retirement plans, and tax-exempt retirement programs.  Mr. Levine's areas of service include: the redesign of complex pension, defined contribution, and executive plans arising out of merger and acquisition activities; ongoing, day-to-day counseling of companies with respect to retirement and executive plan issues; in-depth compliance reviews of corporate qualified and non-qualified retirement plans; guidance on retirement plan issues relating to the Age Discrimination in Employment Act; design, implementation, and maintenance of governmental and tax-exempt organization retirement and welfare benefit programs; and representation of tax-exempt organizations with respect to issues involving corporate governance, executive compensation, and unrelated business income tax liability.

His significant projects have included the integration of more than 20 distinct defined benefit plans into a single, simplified plan document while addressing protected benefit issues relating to each of the merged defined benefit plans, the drafting of a unique "plain-English" plan documents for use by both legal and human resources departments, thus eliminating the need for complex interpretive manuals, and the design of specimen nonqualified deferred compensation and tax-deferred annuity plans for institutional service providers.