David N. Levine ’94

David practices in the employee benefits and tax areas, with a primary focus on matters involving qualified retirement plans, non-qualified retirement plans, and governmental retirement programs. He has been with Groom Law Group since 1998, joining the firm after beginning his legal career at Fried, Frank, Harris, Shriver & Jacobson LLP in New York City.

David's areas of service include: 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, unrelated business income tax liability, and intellectual property rights agreements.

He has integrated 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. Additionally, he has drafted a unique "plain-English" plan document for use by both legal and human resources departments, eliminating the need for complex interpretive manuals, and he has designed model nonqualified deferred compensation and tax-deferred annuity plans for institutional service providers.

David received his J.D. from University of Pennsylvania School of Law in 1997 and graduated with honors from Johns Hopkins University in 1994. He is listed as a leading lawyer in The Legal 500 directory for Employee Benefits Tax work and in the USA Chambers guide for Employee Benefits & Executive Compensation.
David is admitted to practice in District of Columbia and New York.