David S. Foster - Nixon Peabody LLP

David S. Foster

Listed in Best Lawyers since 1995

David Foster is a tax partner who focuses primarily on employee benefits and executive compensation. His clients include privately held and publicly held companies in a wide variety of industries. He also represents tax-exempt companies, governmental instrumentalities and individuals. His secondary focus is on international taxation.

What do you focus on?

I have extensive experience with ERISA and other employee benefits and executive compensation matters, including:

Executive Compensation

I advise with respect to stock options, stock appreciation rights, restricted stock, severance plans, employment contracts, nonqualified deferred compensation plans and change in control programs. A particular current focus is section 409A of the Internal Revenue Code, which imposes strict conditions on nonqualified deferred compensation plans.

Pension Plans

Employers seek my advice with respect to 401(k), 403(b), 457, profit-sharing and defined benefit pension plans. I focus in particular on 401(k) plans. Withdrawal liability from multiemployer pension plans is currently a hot topic due to significant underfunding.

Health and Welfare Benefits

I work in all areas of health and welfare benefits, but my current focus is on health care reform.

Corporate Transactions

I work on employee benefits issues in connection with corporate transactions.

I also focus on international taxation, including in particular the interpretation of income tax treaties.

Amherst CollegeBA 1960Harvard University Law SchoolLL.B 1963
Western Pension and Benefits ConferenceAmerican College Of Tax Counsel

Office Location

One Embarcadero Center, Suite 1800
San Francisco, CA 94111-3600
United States

Practice Areas

Employee Benefits (ERISA) Law (ERISA, Executive Compensation, Fiduciary Responsibility, Pension, Health and Welfare, Qualified Plans, Retirement Planning, Tax)
Tax Law (Employee Benefits)

Other Information

Race: Caucasian
Gender: Male