David H. Williams has particular expertise in employee stock ownership plans (ESOPs), other tax qualified retirement plans, health and welfare plans, and executive compensation.

His practice focuses on representation of parties in business mergers and acquisitions, the design, implementation, and administration of employee benefit plans, and representation of retirement plan fiduciaries on a wide variety of matters.

  Experience

• Companies, company owners, ESOP trustees, and lenders in numerous ESOP transactions of all sizes and in all areas of the country;
• Public and private companies in the design, documentation and administration of a variety of employee benefit plans;
• Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) audits of employee benefit plans;
• Buyers and sellers of companies on employee benefit plan issues; and
• Numerous health care providers, such as nursing homes and home health agencies, on employee benefit plans, executive compensation plans, federal and state regulatory issues, mergers and acquisitions and taxation.

Publications

Mr. Williams has written articles and papers for a variety of publications

Speeches and Presentations

"A Dozen Tips for Plan Sponsors to Prepare for the New Retirement Plan Fee Disclosure Regulations," Breakfast with Benefits, co-sponsored by Schiff Hardin, Atlanta, Ga. (September 20, 2011)

"Plan Advisor Tools: 404(a)(5) – What Advisors Need to Know," (webinar presenter) RidgeWorth Investments, Atlanta, Ga. (May 19, 2011)

"Plan Advisor Tools: 408(b)(2) – What Advisors Need to Know," (webinar presenter) RidgeWorth Investments, Atlanta, Ga. (February 24, 2011)

"The 401(k) Game Changer: 408(b)(2)," (speaker) National Retirement Partners, Atlanta, Ga. (February 22, 2011)

"U.S. Department of Labor Interim Final Rule – Fees Charged to Retirement Plans," (speaker) ASPPA Annual Conference, National Harbor, Md. (October 17, 2010)

"Selected Issues Regarding the Applicability of the Federal Securities Laws to Employee Benefit Plans," (speaker) ASPPA Annual Conference, National Harbor, Md. (October 17, 2010)

"U.S. Department of Labor Interim Final Rule — Fees Charged to Retirement Plans," ASPPA Annual Conference, National Harbor, Md. (October 17, 2010)

"Selected Issues Regarding the Applicability of the Federal Securities Laws to Employee Benefit Plans," ASPPA Annual Conference, National Harbor, Md. (October 17, 2010)

"Are You Compliant With Georgia’s Public Pension Plan Investment Rules?" Georgia Association of Public Pension Trustees, Macon, Ga. (September 29, 2010)

"Patient Protection and Affordable Care Act (PPACA) — Otherwise Known As The Health Care Reform Act of 2010," (speaker) Swerdlin & Company Workshop, Atlanta, Ga. (April 29, 2010)

"Controlling Group Health Care Costs," (speaker) Tri-Chapter Regional Conference of The ESOP Association, Pinehurst, N.C. (March 19, 2010)

"Employee Stock Ownership Plans: Key Valuation Decisions," (webinar presenter) Strafford Publications, Inc., (February 24, 2010)

"ESCA 2010 Leadership Summit," (speaker) Employee-Owned S Corporations of America, Orlando, Fla. (February 17-19, 2010)

"Conflicts With Fiduciaries" and "The Trustee as Shareholder: Corporate Governance Issues," (speaker) National Center for Employee Ownership, Back-to-Back Seminars on ESOP Governance, Atlanta, Ga. (October 26-27, 2009)

"ESOPs in Trouble," (speaker) New South Chapter of the ESOP Association, Atlanta, Ga. (October 22, 2009)

"Employee Stock Ownership Plans: Current Issues," (speaker) National Center for Employee Ownership, The ESOP Company Symposium, Atlanta, Ga. (October 23, 2008)

"Executive Compensation and ESOPs," (speaker) National Center for Employee Ownership, The ESOP Company Symposium, Atlanta, Ga. (October 22, 2008)

"Employee Stock Ownership Plans: Current Issues," (speaker) ASPPA Annual Conference, Washington, D.C. (October 19, 2008)

"New Regs - A Tall Order for Cafeteria Plans," Swerdlin & Company Workshop, Atlanta, Ga. (April 24, 2008)

"Executive Compensation and ESOPs," 2008 NCEO/Beyster Institute Employee Ownership Conference, Chicago, Ill. (April 2-4, 2008)

"Cautionary Lessons in Ethics and New Challenges to Professionalism for Corporate Counsel," Association of Corporate Counsel — Georgia Chapter, Atlanta, Ga. (March 11, 2008)

"ESOPs and 401(k) Plans — Some Observations," 2008 ESOP Southeast Regional Conference, Charlotte, N.C. (March 7, 2008)

"Shareholders Selling Their Holding Company Stock to an Employee Stock Ownership Plan (ESOP)," Tennessee Bankers Association Executive Management Conference, Pebble Beach, Calif. (January 27, 2008)

"ESOP Technical and Legal Issues," (panel speaker) National Center for Employee Ownership (October 30, 2007)

"Repurchase Liability," (speaker) ESOP Conference, New South Chapter of the ESOP Association, Orlando, Fla. (October 5, 2007)

"What's New With Section 409A of the Internal Revenue Code," (speaker) ASPPA 2007 Benefits Conference of the South, Atlanta, Ga. (September 20-21, 2007)

"Repurchase Liability," (moderator) New South Chapter of the ESOP Association, Atlanta, Ga., (July 26, 2007)

"The Impact Of The Pension Protection Act Of 2006 On ESOPs," The New South Chapter of  the ESOP Association, Atlanta, Ga. (December 2006)

"Investing The Cash In Your ESOP," The ESOP Association, Las Vegas, Nev. (November  2006)

"Nonqualified Deferred Compensation Under the New Code §409A Regulations," ASPPA  2006 Benefits Conference of the South, Atlanta, Ga. (March 2006)

"Stock-Based and Other Types of Executive Compensation At An ESOP Company," 2006  ESOP Southeast Regional Conference, Charlotte, N.C. (March 2006)

"Using S-Corporation ESOPs and Other Benefit Plans to Drive MBOs, Divestitures and Going Private Transactions," Capital City Country Club — Brookhaven, Atlanta, Ga. (August 2005)

"Selling An Unwanted Division Or Subsidiary Of A Company Through The Use Of An Employee Stock Ownership Pan — The Latest Techniques," The ESOP Association Southeast Regional Conference, Peachtree City, Ga. (February 2005)

"Tax Treatment Of Non-Qualified Deferred Compensation Plans," Swerdlin & Company Workshop, Atlanta, Ga. (February 2005)

"Your Retirement Plan: Who's Minding the Store?" Fiduciary Issues and DOL Considerations," Schiff Hardin LLP Seminar, Chicago, Ill. (October 2004)

"Retirement Plans and Investment Options — What Fiduciaries Need to Know," Lenoir/Ross Consulting Group of Wachovia Securities Seminar, Memphis, Tenn. (April 2004)

"Regulatory Considerations," First Mercantile Trust Company Seminar, Memphis, Tenn. (April 2004)

"Dealing With ESOPs In Financially Troubled Companies," Southeast Regional ESOP  Association Meeting Conference, Charleston, S.C. (February 2004)

"ESOP Life Cycle Issues: What Happens If An Offer Is Made To Purchase The Company?" Southeast Regional ESOP Association Meeting Conference, Charleston, S.C.  (February 2004)

"New IRS Regulations Affecting ESOPs," Atlanta, Ga. (October 2003)

"Recent NYSE and NASDAQ Rules Regarding Corporate Governance," The New South  Chapter of the ESOP Association, Atlanta, Ga. (June 2003)

"Law Changes: An Ever Changing Landscape," First Mercantile Trust Consultant Seminar,  Memphis, Tenn. (March 2003)

"Benefits Boot Camp — An Employee Benefits 101," Atlanta Chapter of Worldwide Employee  Benefits Network, Atlanta, Ga. (January 2003)

"Sarbanes-Oxley Act of 2002," and "The Use of Assets in Other Defined Contribution Retirement Plans to Finance ESOP Transactions," The New South Chapter of the  ESOP Association, Memphis, Tenn. (October 2002)

"Form 5500: What You Need To Know To File," Lorman Education Services, Atlanta, Ga. (September 2002)

"The Conference on the Impact of Enron," Emory University, Atlanta, Ga. (May 2002)

"Enron — The Implications," New South Chapter of the ESOP Association, Atlanta, Ga. (April  2002)

"ESOP Trustees and Fiduciary Issues," Southwest Regional ESOP Meeting, St. Pete Beach,  Fla. (February 2002)

"ESOP" Provisions in the Economic Growth and Tax Relief Reconciliation Act of 2001," New  South Chapter of the ESOP Association, Atlanta, Ga. (August 2001)

"Financing Issues for ESOP's," (speaker and moderator) Southeast Regional ESOP  Association Meeting, Charleston, S.C. (March 2001)

"Minimizing Employer Exposure to Fiduciary Liability in a Bear Market," Investor Press DC  Visionary Roundtable, Charlotte, N.C. (September 2000)

"The Use of Employee Contributions to an ESOP to Buy Qualifying Employer Securities," Southeastern Regional Conference of the ESOP Association, Biloxi, Miss.  (February 2000)

"Legal Issues in Recent Executive Compensation Trends," Corporate Counsel Law Section, State of Georgia, Atlanta, Ga. (December 1999)

"Seller Financing in Leveraged ESOP Transactions," Georgia Chapter of The ESOP  Association, Atlanta, Ga. (October 1999)

"ADA (Americans with Disabilities Act) and FMLA (Family Medical Leave Act)," (panel  facilitator) WEB Atlanta, Atlanta, Ga. (May 1999)

"IRS-DOL Issue Update — What To Watch For," The Southeast Chapters of The ESOP  Association, Orlando Fla. (February 1999)

"ESOPs and S Corporations," Georgia ESOP Association, Atlanta, Ga. (October 1998)

"ESOPs for S Corporations," Georgia ESOP Association, Atlanta, Ga. (March 1998)

"Program on Employment Law, Labor Relations and Employee Benefits," Hunton & Williams,  Richmond, Va. (November 1997)

"Health Insurance Portability and Accountability Act of 1996," Atlanta, Ga. (May, 1997)

"ESOPs" Georgia ESOP Association, Stone Mountain, Ga. (April 1997)

"Legislative Update: Looking Ahead to 1996," Working in Employee Benefits, Atlanta, Ga.  (December 1995)

"Selected Valuation Issues Affecting ESOPs," National Trust Closely Held Business  Workshop, Jekyll Island, Ga. (1993)

"Developing Programs to Better Manager & control the Costs of Medical Health Care  Benefits," Steel Service Center Institute/Foundation for Continuing Education,  Atlanta, Ga. (1992)

"Health Care and Corporate America in the 1990s — the Problem and Some Solutions,"  Atlanta Association of Health Underwriters, Atlanta, Ga. (1992)

"Employee Stock Ownership Plans," 1992 NATA National Training Conference (Managing  Fiduciary Risk in a Changing Environment), San Antonio, Texas (1992)

"Your Pension Plans and ESOPs — HCFA, DOL and IRS Compliance Issues," American Federation of Home Health Agencies, Inc. Annual Winter Conference, Amelia Island,  Fla. (1992)

"Cafeteria Plans," Martin E. Segal Company/Employers Council on Flexible Compensation  Flexible Benefits Conference, Atlanta, Ga. (1992)

"ERISA Litigation: Emerging Trends Affecting ESOPs," (panelist) The ESOP Association 1991 Convention: Equity Security Opportunity Productivity, Washington (1991)

"Labor Relations and Employee Benefits," Hunton & Williams Program on Employment Law,  Richmond, Va. (1991)

"The Use of ESOPs, Corporate Finance Transactions and Special Considerations in ESOP  Loan Workouts," American Bar Association Annual Meeting, Atlanta, Ga. (1991)

"Health Care and Corporate America in the 1990s — The Problem and Some Solutions,"  Georgia Association of Health Underwriters Second Annual Sales Symposium, Atlanta, Ga. (1991)

"Non-Qualified Executive Compensation Plans," Atlanta, Ga. (1991)

"Leveraged Employee Stock Ownership Plans (ESOP)," Atlanta Bar Association, Atlanta, Ga.  (1991)

"Washington Legislative and Regulatory Update," (panelist) C&S Sovran Trust Company 1991 Master Trust Conference, Williamsburg, Va. (1991)

Awards and Honors

Best Lawyers in America, Employee Benefits (ERISA) Law

Georgia Super Lawyers, Employee Benefits

GeorgiaTrend — Legal Elite

Martindale-Hubbell — A/V Rated