David Powell’s expertise covers tax and ERISA issues relating to all types of employee pension and welfare benefit plans. He specializes in qualified plans of public companies including 401(k), profit sharing, pension and cash balance plans, and international benefits issues. David is a leading expert on the subject of Employee Stock Ownership Plans (ESOPs) for public companies, nonqualified deferred compensation plans (including supplemental executive retirement plans and other types of top hat and executive compensation arrangements under Code Section 409A, plans for tax exempt organizations including churches, and plans for governmental employers. David speaks and writes frequently on these subjects from the perspective of both employers and financial service providers. Professional Affiliations American College of Employee Benefits Counsel American Institute of Certified Public Accountants National Association of Public Pension Attorneys Private Sector Advisory Committee, OECD Working Party on Private Pensions Bar Association of the District of Columbia New York State Bar Association Texas Bar Association Louisiana Bar Association Honors & Distinctions Author, BNA Tax Management Portfolio No. 372, Church and Governmental Plans Co-Chair, Subcommittee on Multinational Employee Benefits and Compensation Issues, Employee Benefits Committee, American Bar Association Section of Taxation Past Chair, Exempt Organization and Governmental Plans Subcommittee, Employee Benefits Committee, American Bar Association Section of Taxation Listed, The Best Lawyers in America, Employee Benefits (ERISA) Law (2006-2022) Listed, Super Lawyers, Employee Benefits and Tax (2011-2021) Listed, The Legal 500 US, Employee Benefits and Executive Compensation (2009-2011, 2014) U.S. Editor, Journal of the International Employee Benefits Lawyers Association Co-Editor, 457 Answer Book Editorial Advisory Board, Journal of Deferred Compensation (Aspen Publishers)
Past Events Groom Webinar: Impact of Proposed MRD Regulations on IRAs (April 27, 2022) Groom WebinarApril 27, 2022
Publications Continued European Litigation Over Disparate Tax Treatment of Non-EU and EU Pension Funds Groom PublicationMarch 23, 2022
Publications IRS Suspends IRA Opinion Letter Program (Just Temporarily) Groom PublicationMarch 15, 2022
Publications Individual and Pre-Approved 403(b) Plan Documents – Evaluating What to Do in 2022 Groom PublicationFebruary 11, 2022
Publications IRS Shuts Down US-Malta Treaty-Based Pension Tax Shelter Groom PublicationDecember 30, 2021
Publications Church Plan Litigation – Out of the ERISA Woods Into the State Law Forest Groom PublicationDecember 28, 2021