David B. Zelikoff

David also represents benefit plan sponsors in audit and corrective action matters before the IRS, counsels plan sponsors and committees on ERISA fiduciary matters, and advises on matters related to the IRS code (IRC), including Section 409A.

In mergers and acquisitions (M&A) and other major transactions, he helps negotiate employee benefit and equity terms, and advises on the application of Section 280G of the IRC. He also works with public companies in connection with the disclosure and approval of their equity and executive compensation programs, including issues related to Section 162(m) of the IRC.

David represents ERISA plan and public pension plan sponsors investing in private equity and hedge funds or in direct co-investments in portfolio companies. He also advises on prohibited transaction rules related to IRA investments in alternative investment vehicles.

In private equity buyouts, he negotiates the terms and conditions of executive management team equity and employment agreements. He also negotiates the terms and conditions of employment and separation from employment agreements on behalf of individual executives.

As part of an active pro bono practice, David has helped entities file with the IRS for tax-exempt status under Section 501(c)(3) of the IRC. He is also an adjunct professor at Villanova University, where he teaches executive compensation planning during the summer session.