David Raish, a partner at Ropes & Gray since 1982, has concentrated in retirement plans, deferred compensation, and other employee benefit matters for over twenty-five years. From 1990 until 2001, he was the head of Ropes & Gray's Employee Benefits Department. While David has represented a broad range of clients, the primary focus of his work has been tax-exempt employers, including universities and health care organizations.
J.D., Harvard Law School (1973)
B.A., Yale University (1969)
Bloomberg Tax Management Portfolios
Cash or Deferred Arrangements (Portfolio 358)
This Portfolio discusses the rules of §401(k) of the Internal Revenue Code and other provisions relating to qualified cash or deferred arrangements, also known as §401(k) plans.
Cafeteria Plans (Portfolio 397)
Cafeteria Plans examines the federal income taxation of "cafeteria plans" under tax Code §125, its history, and the regulations that address most, if not all, cafeteria plan issues.