David A. Guadagnoli

Bar Admissions

• Massachusetts, 1988

Publications

• Code Section 457A Requires Immediate Attention by Certain Sponsors of Nonqualified Deferred Compensation Arrangements, Practical U.S./International Tax Strategies (June 2009)
• S&W Newsletters, client advisories and email Benefits Briefs

Client Advisories

• 2013 Limits and Other Looming Year-End Matters
• Retirement Plan Fee Disclosure: A Practical Approach
• Massachusetts Data Privacy Grandfather Clause to Expire March 1, 2012
• Focus on Retirement Plans
• Benefits Developments for 2012
• IRS Announces Key 2012 Indexed Limits
• Reminder of New, Earlier Deadline for Medicare Part D Notice
• IRS Announces New Employee Classification Settlement Program
• 2010 Roundup and 2011 Forecast
• Month-End Benefits Reminders and 2011 Changes
• Federal Trade Commission, Department of Commerce Seek Comment on Regulatory Proposals for Data Privacy
• Congress Passes Clarification to Red Flags Requirement
• IRS Announces Key 2011 Indexed Limits
• Critical End of Year Issues Arising from Federal Health Care Reform
• HIPAA Privacy and Security Rules Update
• Privacy & Data Security Law Developments: 2010 Mid-Year Update
• Yet Another COBRA Subsidy Extension Requires Immediate Employer Action
• Latest COBRA Subsidy Extension Requires Immediate Employer Action
• New COBRA Subsidy Extension Requires Prompt Employer Action
• Month-End Benefits Reminders
• Privacy & Data Security Law Developments: 2009 Roundup and 2010 Forecast
• New Tax Return Requirement for Certain Group Health Plan Mandates
• 2009 Required Minimum Distributions - Transition Relief Ends November 30, 2009
• IRS Announces Key 2010 Indexed Limits
• Massachusetts Revises Privacy Regulations and Gives Businesses Further Time to Comply
• Code Section 457A Requires Immediate Attention by Certain Sponsors of Nonqualified Deferred Compensation Arrangements
• COBRA Subsidy and Other Benefits Developments
• Model COBRA Notices Under ARRA
• Stimulus Package Contains Complicated COBRA Subsidy Provisions
• A Question-and-Answer Guide to Code Section 409A

Speaking Engagements

• National Institute of Pension Administrators (NIPA) 
         DOL & IRS Correction Programs
• National Center for Employee Ownership (NCEO)
         Administrative Mistakes & How to Fix Them
• Northeast Area District IRS-ASPPA 2009 Conference
         Fiduciary Issues in a Troubled Economy
• New England Chapter of ASPPA
         Employee Plans Compliance Resolution System
         Plan Correction Programs
         How to Fix a Broken Plan
         Plan Terminations: Case Studies and Real World Examples
• New England Employee Benefits Council (NEEBC) 
          Employee Benefits Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!   
          Sleep Better at Night: Using IRS and DOL Correction Programs for  Retirement Plans
          ERISA Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!
          Update on DOL Initiatives and Enforcement Program 
          Defined Contribution Retirement Plans: Fiduciary Duties and Risks 
          Retirement Plan Compliance Testing: What Every Benefits Professional Needs to Know 
          Maximize Your Employee Benefits
• New England Chapter of The ESOP Association
         ESOP Participant Statements: Your Account Trail
         Drinking from the ESOP Fountain
         Legal, Regulatory & Valuation Update
         Fiduciary Issues for Internal Trustees, A Legal Perspective 
         ESOPs: Get a Clue 
         Maximizing the Value of Your ESOP in Challenging Times
         ESOP Distributions for ESOP Participants 
         Legal Duties of the HR Staff in an ESOP Company
         ESOPs and Other Benefit Plans
         Valuation Made Simple: Basics for the HR Professional 
         Selecting an ESOP Valuation Firm 
         The Sky is Not Falling: Understanding Health Care Reform 
• SBANE and Succession Planning Programs
         Use of ESOPs as a Succession Planning Tool
• Benefits Special Interest Group of NEHRA, Wilmington Chamber of Commerce, and others
         HIPAA Privacy Rules

Awards & Honors

• Best Lawyers in America (2013)
• Legal 500 U.S. (2012)
• Massachusetts Super Lawyers (2006-2012)
• Chambers USA, Leading Lawyer in Employee Benefits & Executive Compensation (2009-2012)

Professional & Civic Activities

• American and Boston Bar Associations
• National Association of Stock Plan Professionals
• New England Employee Benefits Council
• National Center for Employee Ownership
• The ESOP Association (New England Chapter Executive Committee)
• International Association of Privacy Professionals (IAPP) 
• Served on the Board of a mid-sized ESOP company prior to sale to a strategic buyer
• Former Board Member, Citizens' Scholarship Foundation of Mansfield, Inc.
• Director, College Bound Dorchester, Inc. (formerly known as Federated Dorchester Neighborhood Houses, Inc.)
• Trustee, Neighborhood House Charter School
• Finance Committee, St. Mary's Catholic School, Mansfield, MA  

Education

• LL.M., Taxation, Boston University School of Law, 1992
• J.D., cum laude, Boston University School of Law, 1988
• M.B.A, cum laude, Boston University, 1989
• B.A., George Washington University, 1985