David R. Levin

Partner

Washington D.C.

(202) 230-5181 phone
(202) 842-8465 fax

David R. Levin focuses on many aspects of employee benefits law. David has more than 30 years of experience assisting clients with ERISA matters and has an extensive background in counseling and also litigating pension and welfare benefit plan issues.  His experience has been both with single employer plans and multiemployer plans. 

Early in his career, David was counsel in the Office of General Counsel of the PBGC, where he handled complex litigation of first impression arising under ERISA and under the Bankruptcy Code. He practices in federal district courts and courts of appeals, as well as before the Department of Labor, the IRS, and the PBGC.

David was a senior editor, chapter editor, and contributing author of Employee Benefits Law, ABA Section of Labor and Employment Law. David also co-authored Panel Publisher’s ERISA Fiduciary Answer Book.  He is a charter fellow of the American College of Employee Benefits Counsel (2000).

David has written extensively in his field and has been a frequent contributor to seminars and professional conferences on topics including fiduciary litigation, employee benefit plan rights in corporate reorganizations under the Bankruptcy Code, employee benefit plan mergers, pension plan terminations, Department of Labor enforcement, plan audits, withdrawal liability, prohibited transactions and IRS voluntary compliance programs.

David is a member of the District of Columbia Bar and is admitted to practice before the Supreme Court of the United States; the U.S. Courts of Appeals for the Third, Fourth, Fifth, Sixth, Eighth, Ninth, Eleventh and District of Columbia Circuits; U.S. District Courts for the District of Columbia, Western District of Michigan, Northern District of Illinois, and District of Connecticut; and the U.S. Tax Court.

David is a member of the American Bar Association, and served as co-chair of the following within the ABA’s Section of Labor and Employment Law:

  • Employee Benefits Committee (2000-2003);
  • Fiduciary Responsibility Subcommittee of the Employee Benefits Committee (1998-2000);
  • Criminal Law Subcommittee of the Employee Benefits Committee (1996-1998); and
  • Plan Termination Subcommittee of the Employee Benefits Committee (1989-1998).

David has been recognized annually as a Washington, D.C. “Super Lawyer” and as a Best Lawyer in America since 2008.

David received a bachelor's degree from George Washington University and J.D. from Catholic University Law School, where he was a member of and published in the law review.

Representative Matters

David's representative experience includes:

  • Counseling clients on ERISA fiduciary duties and plan asset/prohibited transaction issues;
  • Litigating cases in federal  courts involving ERISA fiduciary breaches, plan terminations, employee benefits in bankruptcy, tax liability and employee plan-related professional malpractice; and
  • Defending employers and plans before the U.S. Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation.

David’s litigation experience includes the following:

  • Corrado, et al. v. Life Investors Owners Participation Plan and Trust, et al., (D. Md.) Summary judgment granted in plan and fiduciaries’ favor in suit by beneficiaries for alleged fiduciary breaches and prohibited transaction with respect to transfer of plan assets.
  • Secretary of Labor v. GreatBanc Trust Company et al., (D.S.C.) Suit by Secretary of Labor alleging prohibited transactions and breaches of fiduciary duties with respect to stock valuations in ESOP.
  • Register et al. v. GreatBanc Trust Company et al., (D.S.C.) Summary judgment granted in fiduciaries’ favor in suit by former plan participants alleging breaches of fiduciary duties with respect to stock valuations in ESOP.
  • Beasley v. Toshiba America, Inc. Retirement Plan, (S.D.N.Y.) Dismissal of putative class action alleging that cash balance plan had “whip saw” provision in violation of ERISA.
  • Paul S. Sohal v. Life Ins. Co. of North America, et al. (N.D. Tex.). Claim for LTD benefits dismissed.

Publications

04/17/2013
Client Alert
Litigation Attacks on Church Plans: What Sponsoring Employers Need to Know Now
9/7/2011
Client Newsletter
ERISA Litigation Newsletter
8/31/2005
Journal of Pension Benefits
Legal Developments - Recovery Money Owed to Plans: Subrogation Agreements Can Be Enforced
3/7/2005
Employee Benefits & Executive Compensation Client Article
Avoiding Risk as a Service Provider
3/7/2005
Employee Benefits & Executive Compensation Client Article
Bankruptcy and Employee Benefit Plans-ERISA and the Bankruptcy Code
3/7/2005
Employee Benefits & Executive Compensation Client Article
Single-Employer Plan Termination Issues
3/7/2005
Employee Benefits & Executive Compensation Client Article
Selected Welfare Benefit Claims - Long Term Disabililty Plans
6/2/2001
Journal of Pension Benefits
Legal Developments - The Fairy Tale of Fiduciary Liability and Self-Directed Brokerage Accounts
5/15/2001
Journal of Pension Benefits
Legal Developments - The Fable of Fiduciary Liability and 404(c) Plan Design
2/15/2001
Journal of Pension Benefits
Legal Developments - Serious Consideration of the Expanding and Contracting Fiduciary Duty to Disclose
9/15/2000
Journal of Pension Benefits
Legal Developments - Defining the Limits of Prudence and Fiduciary Responsibility
4/3/2000
Journal of Pension Benefits
Legal Developments - ERISA Cause of Action Against Nonfiduciaries-Harris Trust and Savings Bank v. Salomon Brothers, Inc.
4/2/2000
Journal of Pension Benefits
Legal Developments - Benefit Payments-Too Much, Too Little, Too Late
1/15/2000
Journal of Pension Benefits
Legal Developments - Still No National Pension Policy Protecting Pensions from Creditors, or When You Don't Know Where You're Going, Any Road Will Get You There

Speaking Engagements

10/20/2009
American Bar Association’s Annual National Seminar on Health & Welfare Benefit Plans
10/20/2009
American Bar Association’s Annual National Seminar on Health & Welfare Benefit Plans
10/27/2008
Health and Welfare Benefit Plans: Responding to Change
8/26/2008
Gallagher Benefit Services Webinar
7/23/2008
Gallagher Benefit Services Webinar
11/9/2006
The 16th Annual National Institute on ERISA Litigation

David's representative experience includes:

  • Counseling clients on ERISA fiduciary duties and plan asset/prohibited transaction issues;
  • Litigating cases in federal  courts involving ERISA fiduciary breaches, plan terminations, employee benefits in bankruptcy, tax liability and employee plan-related professional malpractice; and
  • Defending employers and plans before the U.S. Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation.

David’s litigation experience includes the following:

  • Corrado, et al. v. Life Investors Owners Participation Plan and Trust, et al., (D. Md.) Summary judgment granted in plan and fiduciaries’ favor in suit by beneficiaries for alleged fiduciary breaches and prohibited transaction with respect to transfer of plan assets.
  • Secretary of Labor v. GreatBanc Trust Company et al., (D.S.C.) Suit by Secretary of Labor alleging prohibited transactions and breaches of fiduciary duties with respect to stock valuations in ESOP.
  • Register et al. v. GreatBanc Trust Company et al., (D.S.C.) Summary judgment granted in fiduciaries’ favor in suit by former plan participants alleging breaches of fiduciary duties with respect to stock valuations in ESOP.
  • Beasley v. Toshiba America, Inc. Retirement Plan, (S.D.N.Y.) Dismissal of putative class action alleging that cash balance plan had “whip saw” provision in violation of ERISA.
  • Paul S. Sohal v. Life Ins. Co. of North America, et al. (N.D. Tex.). Claim for LTD benefits dismissed.