David advises employers, insurers, third-party administrators, tax-exempt organizations, and governmental entities on health and welfare benefits planning and design, fringe benefits, federal income and employment taxes and other reporting and withholding requirements.
David regularly advises clients on funding vehicles such as voluntary employees’ beneficiary associations (“VEBAs”), taxable and tax-exempt trusts, and 401(h) accounts, health savings accounts (“HSAs”), individual retirement accounts (“IRAs”), health reimbursement arrangements (“HRAs”), flexible spending accounts (“FSAs”), cafeteria plans, educational assistance and scholarship programs, fringe benefits, and other innovative benefit structures.
David also has significant experience advising tax-exempt organizations and high-net-worth individuals on a broad range of tax and compliance issues, including group NIL licensing, tax-exempt structuring, UBIT and other related issues. David also frequently represents clients in IRS audits and in securing private letter rulings and determination letters.
Before joining Groom, David clerked for the Honorable Judge Robert P. Ruwe on the United States Tax Court, experience that continues to inform his creative and practical advice on evolving tax rules and during IRS audits. In addition to his law degree, David also holds an LL.M. in Taxation from New York University School of Law, where he received the Wilf Tax Scholarship and was Graduate Editor of the Tax Law Review.
David is also a frequent author on a wide range of benefit trends, including integral part trusts, VEBAs, and the tax implications of remote work and benefits law.
Through his active pro bono practice, David also supports religious and other charitable organizations on a wide range of tax and compliance matters.
