David Isaacson advises employers, plan fiduciaries and benefits industry clients on complex health and welfare plan issues. He helps clients evaluate the legal, fiduciary, litigation and practical risks presented by difficult benefits issues, translating analysis into practical plan designs, governance structures, contracts and operational solutions.

David counsels plan sponsors and fiduciaries on health and welfare plan design, administration and compliance under ERISA, the Internal Revenue Code, ACA, HIPAA, mental health parity requirements and other federal mandates. He also has substantial experience representing employers in ACA-related IRS controversy matters, including responding to IRS inquiries and proposed assessments, contesting employer shared responsibility payments and ACA information-reporting penalties, and developing factual, legal and correction strategies to resolve those matters. He regularly handles ERISA fiduciary governance and emerging litigation and enforcement risks, advising on fiduciary structures and processes, service provider selection and monitoring, fees and compensation, plan assets and prohibited transactions, and oversight of PBMs, TPAs and other vendors. He also negotiates benefits vendor agreements and helps clients align plan documents, participant communications and administrative practices.

For large, multi-entity and acquisitive organizations, David advises on benefits structures involving participating employers, acquired affiliates, legacy arrangements, corporate separations and reorganizations,  and potential multiple employer welfare arrangement (MEWA) issues. He also conducts health and welfare benefits diligence in acquisitions and investments and develops pre- and post-closing strategies to address identified risks.

David also advises benefits service providers and health and benefits technology companies on the design and commercialization of employer-facing products and services, as well as impacts of laws and regulations on proposed business models and potential for unintended regulated responsibilities. He helps clients navigate these complexities and develop legally supportable structures that balance compliance requirements with practical business objectives.