David A. Guadagnoli

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One Post Office Square
Boston, MA 02109
T (617) 338-2938
F (617) 338-2880

David A. Guadagnoli is a tax partner in the Boston office of ZAG/S&W. He concentrates his practice in the employee benefits area and is experienced in the design, implementation and administration of welfare and fringe benefit arrangements and qualified retirement plans (including 401(k) plans and ESOPs) for large and small employers, retirement distribution planning for individuals and the design and implementation of nonqualified deferred compensation and equity compensation arrangements for public and private employers. Mr. Guadagnoli has extensive practical experience with nondiscrimination testing issues, plan recordkeeping and conversion issues, IRS and DOL audits and the use of self-correction and agency-approved programs and the use of ESOPs as a succession planning tool. Mr. Guadagnoli also regularly counsels clients in the financial services industry by advising on and negotiating investment management agreements, structuring pension plan investments to avoid ERISA where possible (using venture capital operating companies (VCOCs) and real estate operating companies (REOCs), as appropriate), and helping clients navigate fiduciary and prohibited transaction issues under ERISA when not. Mr. Guadagnoli has worked with clients in manufacturing, real estate, professional services, education, financial services and the not-for-profit sectors.

Speaking Engagements

  • National Institute of Pension Administrators (NIPA) 
           DOL & IRS Correction Programs
  • National Center for Employee Ownership (NCEO)
           Administrative Mistakes & How to Fix Them
  • Northeast Area District IRS-ASPPA 2009 Conference
           Fiduciary Issues in a Troubled Economy
  • New England Chapter of ASPPA
           Employee Plans Compliance Resolution System
           Plan Correction Programs
           How to Fix a Broken Plan
           Plan Terminations: Case Studies and Real World Examples
  • New England Employee Benefits Council (NEEBC) 
            Employee Benefits Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!   
            Sleep Better at Night: Using IRS and DOL Correction Programs for  Retirement Plans
            ERISA Reporting and Disclosure Requirements: Form 5500 . . . and Beyond!
            Update on DOL Initiatives and Enforcement Program 
            Defined Contribution Retirement Plans: Fiduciary Duties and Risks 
            Retirement Plan Compliance Testing: What Every Benefits Professional Needs to Know 
            Maximize Your Employee Benefits
  • New England Chapter of The ESOP Association
           ESOP Participant Statements: Your Account Trail
           Drinking from the ESOP Fountain
           Legal, Regulatory & Valuation Update
           Fiduciary Issues for Internal Trustees, A Legal Perspective 
           ESOPs: Get a Clue 
           Maximizing the Value of Your ESOP in Challenging Times
           ESOP Distributions for ESOP Participants 
           Legal Duties of the HR Staff in an ESOP Company
           ESOPs and Other Benefit Plans
           Valuation Made Simple: Basics for the HR Professional 
           Selecting an ESOP Valuation Firm 
           The Sky is Not Falling: Understanding Health Care Reform 
  • SBANE and Succession Planning Programs
           Use of ESOPs as a Succession Planning Tool
  • Benefits Special Interest Group of NEHRA, Wilmington Chamber of Commerce, and others
           HIPAA Privacy Rules

Publications

Professional & Civic Activities

  • American and Boston Bar Associations
  • National Association of Stock Plan Professionals
  • New England Employee Benefits Council
  • National Center for Employee Ownership
  • The ESOP Association (New England Chapter Executive Committee)
  • International Association of Privacy Professionals (IAPP) 
  • Served on the Board of a mid-sized ESOP company prior to sale to a strategic buyer
  • Former Board Member, Citizens' Scholarship Foundation of Mansfield, Inc.
  • Director, College Bound Dorchester, Inc. (formerly known as Federated Dorchester Neighborhood Houses, Inc.)
  • Trustee, Neighborhood House Charter School
  • Finance Committee, St. Mary's Catholic School, Mansfield, MA  

News

Seminars & Speaking Engagements

Client Advisories

Practices

Industries

Bar Admissions

  • Massachusetts, 1988

Education

  • LL.M., Taxation, Boston University School of Law, 1992
  • J.D., cum laude, Boston University School of Law, 1988
  • M.B.A, cum laude, Boston University, 1989
  • B.A., George Washington University, 1985

Awards & Honors

  • Best Lawyers in America (2013)
  • Legal 500 U.S. (2012)
  • Massachusetts Super Lawyers (2006-2012)
  • Chambers USA, Leading Lawyer in Employee Benefits & Executive Compensation (2009-2013)