Bio

David Kernan concentrates in federal and state taxation, employee benefits, executive compensation and tax-exempt organizations. His employee benefits practice includes the design, drafting and implementation of defined benefit pension plans, cash balance plans, 401(k) plans, tax sheltered annuities and ESOPs, as well as compliance with tax law and ERISA. His executive compensation practice includes the design and drafting of nonqualified deferred compensation plans and Code Section 409A compliance with respect to nonqualified plans. Mr. Kernan is a member of the firm’s Diversity, Equity & Inclusion Committee.