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 (2006-2023)
  • 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)