Davis & Harman LLP

For businesses, financial institutions, and organizations navigating the intricate and often shifting landscape of employee benefits and insurance tax law, expert legal counsel is not just helpful—it’s essential. In Washington, D.C., where federal regulations significantly shape these areas, Davis & Harman LLP stands as a nationally recognized and highly respected firm. Since its establishment in 1985, Davis & Harman LLP has been at the forefront of developing and implementing complex tax and employee benefits law changes, offering clients unparalleled insight and strategic guidance. This article aims to provide a clear, engaging, and informative overview of their practice, highlighting their specialized services, prime downtown D.C. location, and why they are a trusted resource for locals seeking high-performance legal counsel.

Davis & Harman LLP has built a distinguished reputation by combining deep technical knowledge of federal tax and ERISA law with extensive experience in the governing regulatory agencies and active involvement in the federal legislative process. This distinctive blend positions them uniquely to serve clients' needs, from the largest financial institutions and Fortune 500 companies to smaller enterprises and non-profit organizations. Their expertise covers everything from retirement plan design and executive compensation to the complex taxation of life insurance products and health and welfare benefits.

A key strength of the firm lies in its team, many of whom have significant government experience. This insider perspective provides them with critical foresight into how laws are shaped and how future changes can be influenced, making them effective advocates on Capitol Hill and with key federal agencies like the Treasury Department, IRS, and Department of Labor. As one client succinctly put it, they are an "excellent practice with high performance counsel," underscoring their commitment to delivering top-tier legal services and achieving favorable outcomes.

In a city that thrives on policy and regulation, the ability of a law firm to not only understand current laws but also anticipate future developments is invaluable. Davis & Harman LLP embodies this forward-thinking approach, continuously striving to find cost-effective and practical solutions to employee benefits and insurance tax challenges. This overview is designed to inform D.C. residents and businesses about their specialized services, helping them connect with a legal partner who can expertly navigate the complexities of these vital legal fields.

Davis & Harman LLP's office is strategically located at 1455 Pennsylvania Ave NW, Washington, DC 20004, USA. This prime address places the firm in an exceptionally convenient and prestigious part of downtown Washington, D.C., making it highly accessible for clients throughout the District of Columbia and the wider metropolitan area.

The 1455 Pennsylvania Avenue NW building stands on one of the most iconic streets in the United States, directly opposite key federal government buildings and surrounded by numerous corporate headquarters, financial institutions, and other prominent legal and professional services firms. This central location ensures excellent connectivity via various transportation options. For those utilizing the city's efficient Metrorail system, the Metro Center station (serving the Red, Orange, Blue, and Silver Lines) is just a short walk away. This provides seamless access for clients commuting from virtually any part of D.C., as well as from Maryland and Virginia, making appointments easy to schedule and attend.

For individuals who prefer to drive, the vicinity around 1455 Pennsylvania Avenue NW typically offers several commercial parking garages, though it is always advisable to plan for potential downtown traffic and parking availability. The building's prominent position on Pennsylvania Avenue also makes it straightforward to locate, reducing any potential navigation challenges for first-time visitors.

The strategic placement of the office within such a dynamic and central part of Washington, D.C., significantly enhances its suitability for local clients. Whether you are coming from Capitol Hill, Dupont Circle, Foggy Bottom, or any other D.C. neighborhood, the journey to Davis & Harman LLP is generally manageable and efficient. This ease of access is a considerable benefit for clients who may require frequent consultations or need to attend to urgent legal matters, ensuring that expert legal advice is readily available in a professional and accessible environment in the nation's capital.

Davis & Harman LLP specializes in three core areas of law, offering deep expertise and integrated solutions for complex challenges:

• Employee Benefits: Providing comprehensive counsel on a host of benefits issues for employers and financial institutions, including:
  • Retirement Plan Design & Compliance: Advising on the full range of tax, ERISA, and other laws affecting qualified retirement plans (e.g., 401(k), 403(b), 457 plans), pension plans, and IRAs.
  • Executive Compensation: Structuring and implementing qualified and nonqualified deferred compensation arrangements, incentive programs, and advising on compliance with Code sections 162(m), 280G, 409A, 457, and 457A.
  • Health and Welfare Plans: Assisting with compliance for employer-sponsored life, health, and other welfare benefit arrangements, including cafeteria plans, FSAs, HSAs, HRAs, COBRA, HIPAA, and Affordable Care Act (ACA) requirements.
  • Fiduciary Responsibility: Advising on complex fiduciary duties under ERISA for plan sponsors and financial institutions.
  • Plan Administration & Correction: Offering solutions to problems in plan administration and guiding clients through IRS correction procedures (EPCRS).
  • Workforce Restructuring: Advising on the use of qualified plans for early retirement programs and downsizing initiatives.
• Insurance Tax: Advising clients on a wide variety of federal income tax and related matters affecting life insurance companies and the products they issue, including:
  • Product Taxation: Counsel on the taxation of life insurance, annuity, long-term care, and other insurance products.
  • Company Taxation: Advising on the federal income taxation of life insurance companies themselves.
  • Specialized Products: Expertise on variable contracts, Corporate-Owned Life Insurance (COLI), Bank-Owned Life Insurance (BOLI), experience rating designs, and split-dollar life insurance arrangements.
  • Information Reporting & Withholding: Guidance on compliance with IRS information reporting and withholding requirements.
  • Private Letter Rulings & Error Correction: Assisting with obtaining private letter rulings for innovative design issues and representing clients before the IRS to remedy compliance errors.
• Advocacy (Legislative & Regulatory): Regularly representing clients before the Treasury Department, the Department of Labor, the IRS, and Congress on federal policy matters relating to retirement, health, and insurance tax policy. This includes:
  • Commenting on Proposed Regulations: Advocating clients' views on federal income tax and employee benefits issues.
  • Seeking Favorable Guidance: Requesting favorable guidance and modifications of government positions.
  • Legislative Engagement: Acting as clients' "eyes and ears on Capitol Hill" and influencing policy-making.

Davis & Harman LLP is distinguished by a collection of features and highlights that underscore their expertise, influence, and client commitment:

• Nationally Recognized Authority: The firm is widely known as a national authority in the dynamic fields of employee benefits and insurance company and product taxation. They are often invited to speak at conferences across the country on legislative, regulatory, and compliance matters.
• Deep Government Experience: More than half of their partners have significant prior government experience, including roles in the executive and legislative branches. This provides them with a critical insider's perspective on how laws are shaped and how policy can be influenced.
• Direct Involvement in Law Development: Established in 1985, the firm has been actively involved in the development and implementation of myriad tax and employee benefits law changes, including landmark legislation like the 1986 Tax Reform Act and the recent SECURE 2.0 provisions.
• Strategic Location and Advocacy: Their Washington, D.C. location puts them in an unparalleled position to see "what is coming down the pipeline in terms of new laws" and to counsel clients effectively. They regularly work directly with Congress and regulatory agencies.
• Creative Solutions: Known for providing creative and practical solutions to both everyday and unusual problems in employee benefits and insurance tax law, even seeking regulatory or legislative solutions when existing guidance is insufficient.
• Distinguished Client Base: They advise a wide range of clients, from the largest and most respected financial institutions in the world to smaller, single-state enterprises, as well as trade associations and governmental entities.
• "High Performance Counsel": As evidenced by a client testimonial, the firm is recognized for delivering high-quality, effective legal advice and representation.
• Commitment to Diversity: The firm emphasizes a commitment to developing and fostering a diverse workplace, with nearly one-third of their attorneys being female, including partners.
• Thought Leadership: Their attorneys frequently publish articles and provide commentary on emerging issues in their practice areas, demonstrating their active engagement and thought leadership in the field.

As a highly specialized law firm serving corporate, institutional, and governmental clients in complex areas like employee benefits and insurance tax law, Davis & Harman LLP does not typically offer traditional "promotions" or "special offers" in the consumer sense. Their value proposition lies in their deep expertise, national recognition, and unparalleled access to and understanding of the federal legislative and regulatory processes in Washington, D.C.

Their fee structures would be standard for a top-tier firm in this highly specialized field, likely involving hourly rates for their attorneys. Prospective clients are encouraged to contact Davis & Harman LLP directly to discuss their specific needs. During an initial consultation, the firm would assess the client's situation, outline how their expertise can provide solutions, and discuss their engagement terms and fee arrangements. While not explicitly advertised, such initial discussions often serve as a form of "free consultation" where the firm evaluates the fit without immediate charge.

• Address: 1455 Pennsylvania Ave NW, Washington, DC 20004, USA
• Phone: (202) 347-2230
• Mobile Phone: +1 202-347-2230
• Website: https://www.davis-harman.com/

For businesses, financial institutions, and organizations within the District of Columbia navigating the intricate and often changing landscapes of employee benefits and insurance tax law, Davis & Harman LLP offers an exceptionally suitable and highly advantageous legal partnership. Their office at 1455 Pennsylvania Ave NW is centrally located in downtown D.C., directly on one of the nation's most recognizable streets. This prime location ensures unparalleled accessibility for anyone working or residing in the metropolitan area, with immediate proximity to major Metrorail lines, making it easy to schedule and attend critical consultations in the heart of federal policy-making.

The core suitability of Davis & Harman LLP for D.C. locals, however, lies in their profound and specialized expertise. In a city where federal legislation and regulatory changes directly impact employee benefits and insurance taxation, having a firm that is not only a national authority but also actively involved in shaping these laws is an invaluable asset. Their team's extensive government experience, including roles in the Treasury Department, IRS, Department of Labor, and on Capitol Hill, provides clients with a unique insider's perspective and the ability to anticipate and influence policy developments. This allows D.C. businesses to stay ahead of compliance challenges and seize opportunities in a dynamic regulatory environment.

Whether you are a D.C.-based corporation seeking to design compliant retirement plans, a financial institution navigating complex insurance tax rules, or an organization requiring advocacy on federal policy matters, Davis & Harman LLP offers comprehensive and high-performance counsel. Their proven track record, demonstrated through their 40-year history and client testimonials, ensures that locals receive top-tier legal services tailored to their specific needs. For expert guidance in employee benefits and insurance tax law within the District of Columbia, Davis & Harman LLP stands as a distinguished and highly recommended choice, providing the strategic legal insights necessary to thrive in today's complex regulatory landscape.