Daniel is an employee benefits and executive compensation attorney who as an ERISA lawyer has considerable experience in all aspects of employee benefits law. Much of his recent work has been focused on fiduciary performance and risk management. He has advised management and administrative committees as well as collectively bargained and multi-employer plans. Daniel has provided advice and guidance in the adoption of investment policies and in reviewing fees for retirement plans, foundations and endowment funds. His employee benefit work covers executive compensation, qualified retirement plans, welfare benefit plans, federal and state income taxation of retirement benefits and ESOP plan design and administration. Daniel has represented clients before the Internal Revenue Service, the United States Department of Labor, the Pension Benefit Guaranty Corporation, the US Tax Court and other Federal courts.
Daniel was a long-time co-author of Taxation of Distributions from Qualified Plans, a highly-respected treatise on the subject. He took the lead in writing the sections on periodic and annuity payments, withdrawal of employee contributions, and treatment of life insurance contracts. He has had articles and comments published in the Ohio State Law Journal, Akron Tax Journal and Journal of Taxation.
Daniel has been a member of the Committee on Employee Benefits of the American Bar Association's Tax Section and is a former President and Director of the New York Employee Benefits Conference. He has been listed in The Best Lawyers in America as an employee benefits lawyer since the inception of the Best Lawyers ratings, and is also included as a New York Super Lawyer in Employee Benefits/ERISA.
Daniel is a former President and Director of the Concerned Ecumenical Ministries to the Upper West Side of Buffalo, a former member of the Financial Resources Committee of Planned Parenthood of Western New York and a former Director and Chairman of its Foundation, and was a Director and Officer of the Lake Iroquois Association, an environmental organization
Prior to joining Bond, Daniel was a Partner with Hodgson Russ LLP, where he chaired the firm’s pension committee and served on its finance committee for many years.