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David Johanson's ESOP Forum

(The list of articles is below)

About 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 General Counsel to (and a past member of) the board of directors here at the National Center for Employee Ownership (NCEO). 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. (The ESOP Association is a trade association for employee-owned companies.) He is presently a member of the steering committee of the Association's California chapter.

Mr. Johanson has over 15 years of experience in his field. He 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 and the NCEO's stock options advisory board.

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.

"ESOP Forum" Articles

• The LaRue Decision: A Mountain of Individual ERISA Lawsuits or Not?
• FASB Statement No. 150 and ESOPs
• Legislative Developments in California
• Paying Plan Expenses Out of Plan Assets
• Anti-Company Stock Legislation
• A Perspective on the Apparent Rush to Indict and Limit Employee Ownership Through 401(K) Plans and ESOPs
• A Summary of ESOP Legal Developments During 2000
• ESOP Legislation Stalls in Lame-Duck Congress
• Judicial Review of Denial of Benefits
• IRS Rules on Using Proceeds from the Sale of Unallocated Shares to Repay an ESOP Loan
• Prohibited Allocations of Company Stock in an S Corporation ESOP
• Section 415 Limits for S Corporation ESOP Companies
• The Polaroid Case Settles
• Solving a Common ESOP Problem: Continuing Contributions or Alternative Accounting
• "Control" ESOP Transactions
• IRS Focus on "Casual" Sales of ESOP Suspense Account Stock
• S Corporation ESOPs
• Economic Value Theory and ESOPs
• Deductibility of Contributions: A Practical Application
• Repaying ESOP Loans with Salary Reductions
• Voting Unallocated ESOP Shares
• Recharacterization: Unexpected Results
• Marketability Discounts After the Eyler Decision
• IRS Scrutinizes Sales of Suspense Account Stock to Prepay ESOP Loans
• Using Proceeds from the Sale of ESOP Suspense Account Stock to Repay an ESOP Loan
• What Is "Adequate Security"?

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