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David Johanson's ESOP Forum
David Johanson
Attorney David R. Johanson of the firm of Johanson Berenson LLP maintains his primary offices in Napa, California. He has a nationwide practice in which he assists clients in general corporate and business matters and in employee ownership and benefit matters, with an emphasis on employee stock ownership plans (ESOPs), ESOP transactions, mergers and acquisitions (and related tax planning), business succession planning, non-ESOP equity incentive plans, non-qualified deferred compensation, and executive compensation.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 committe 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, and is a member of the board of editors of the Journal of Employee Ownership Law and Finance.
Mr. Johanson 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 is also admitted to practice before the U.S. District Court (Northern District of California and District of Minnesota), the U.S. Court of Appeals (Eighth Circuit), and the U.S. Tax Court.
Mr. Johanson can be reached by email at drj@esop-law.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)
