David Johanson's ESOP Forum
David JohansonAttorney David R. Johanson is a partner in the Los Angeles, California, office of Jackson Lewis LLP. He assists clients in general corporate matters and in employee ownership, benefit, ERISA, and related business matters, with an emphasis on executive compensation, equity incentive plans, non-qualified deferred compensation, employee stock ownership plans (ESOPs), ESOP transactions, mergers and acquisitions (and related tax planning), and business succession and estate planning.
Recognized nationally for his experience and expertise in the ESOP field, Mr. Johanson is a past member and past general counsel to the NCEO's board of directors. He is a past chair of the ESOP Association's legislative and regulatory advisory committee, a past chair of the Association's advisory committee chairs council, and a former member of the Association's board of directors.
Mr. Johanson writes frequently on ESOPs, non-ESOP equity incentive plans, and forms of executive compensation. He received his A.L.A. from Columbia College in 1980, his B.I.S. from the University of Minnesota (summa cum laude) in 1983, and his J.D. from the University of Minnesota (cum laude) in 1986. He is admitted to practice in California, the District of Columbia, Maryland, and Minnesota. He also is admitted to practice before the U.S. District Court (Northern, Eastern and Central Districts of California, District of Colorado, District of Maryland, and District of Minnesota), the U.S. Court of Appeals (Eighth, Ninth and Eleventh Circuits) and the U.S. Tax Court.
Mr. Johanson can be reached by email at David.Johanson@jacksonlewis.com.
Columns in This Series
- The LaRue Decision: A Mountain of Individual ERISA Lawsuits or Not? (March 2008)
- Paying Plan Expenses Out of Plan Assets (March 2003)
- IRS Rules on Using Proceeds from the Sale of Unallocated Shares to Repay an ESOP Loan (June 2000)
- The Polaroid Case Settles (June 1999)
- Solving a Common ESOP Problem: Continuing Contributions or Alternative Accounting (February 1998)
- Recharacterization: Unexpected Results (July 1995)
- What Is "Adequate Security"? (December 1994)