David R. Fuller

David R. Fuller

McDermott Will & Emery

Recognized since 2023

Washington, District of Columbia

Practice Areas

Employee Benefits (ERISA) Law

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David Fuller focuses his practice on matters involving employee fringe benefits, independent contractor/employee classification, payroll taxes, information reporting, corporate aircraft, supplemental unemployment compensation benefits (SUB Pay), Section 139 qualified disaster relief payments and the contingent workforce (outsourcing, PEOs, and employee leasing). His unique practice includes tax litigation on a wide range of significant FICA and tax refund matters. In the area of SUB Pay plans, David was either the IRS drafting attorney, reviewing manager or the private sector submitter on more than three-fourths of all of the SUB Pay rulings issued by the IRS National Office during the past three decades.

Read full biography: https://www.mwe.com/people/fuller-david/

Contact & Links


  • The McDermott Building
    500 North Capitol Street, NW
    Washington, DC 20001-1531

Recognized in The Best Lawyers in America® 2023 for work in:

  • Employee Benefits (ERISA) Law

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