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

• 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
• FTC Announces Fourth Delay of Red Flags Rule Enforcement
• 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
• Massachusetts Revises Privacy Regulations and Gives Businesses More Time to Comply
• Month-End Benefits Reminder
• Businesses Given Extra Time to Comply with New Massachusetts Privacy Regulations
• Massachusetts Health Care Reform: Reminders & Updates
• IRS Announces Key 2009 Indexed Limits
• Massachusetts Health Care Reform Reminders
• DOL Announces 401(k) Deposit Timing Safe Harbor for Small Plans
• Month-End Benefits Reminders
• IRS Announces Limited Relief for Section 409A Operational Mistakes
• IRS Announces Key 2008 Indexed Limits
• IRS Reverses Course, Again Extends Section 409A Transitional Period
• Massachusetts Health Care Reform: Update and a New Deadline
• IRS Postpones Deadline for Documentary Compliance with Section 409A
• A Question-and-Answer Guide to Code Section 409A
• Employer Obligations and Massachusetts Health Care Reform
• Final Section 409A Regulations Make Some Important Changes
• HIPAA Privacy Reminder
• Reminder of ISO/ESPP Reporting Obligations
• IRS Notice Sets Forth Requirements for Reporting and Withholding on Section 409A Violations
• Congress Modifies "Plan Asset" Rules; Makes Certain Pension Investments Easier
• HIPAA Security Rules
• A Question and Answer Guide to Code Section 409A

Speaking Engagements

Northeast Area District IRS-ASPPA 2009 Conference

• Fiduciary Issues in a Troubled Economy

New England Chapter of ASPPA

• How to Fix a Broken Plan
• Plan Terminations: Case Studies and Real World Examples

New England Employee Benefits Council (NEEBC)

• Update on DOL Initiatives and Enforcement Program
• Form 5500...And Beyond!
• 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

• Battle on the ESOP Oceans - In the Crossfire
• Maximizing the Value of Your ESOP in Challenging Times
• ESOP Distributions for ESOP Participants
• Fiduciary Issues Workshop
• Legal Duties of the HR Staff in an ESOP Company
• Legal and Regulatory Updates
• ESOPs and Other Benefit Plans
• Valuation Made Simple: Basics for the HR Professional

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

• Massachusetts Super Lawyers (2006-2009)
• Chambers USA, Leading Lawyer in Employee Benefits & Executive Compensation (2009)

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)
• Served on the Board of a mid-sized company prior to sale to a strategic buyer
• Non-profit Board service
  
  • Citizens' Scholarship Foundation of Mansfield, Inc.
  • College Bound Dorchester (formerly known as Federated Dorchester Neighborhood Houses, Inc.)
  • Neighborhood House Charter School
• Finance Committee, St. Mary's Catholic School, Mansfield, MA

• International Association of Privacy Professionals (IAPP)

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