David Gemperle joined Nisen & Elliott as an Associate Attorney in 2003.  His consumer finance practice includes researching and writing a monthly compliance newsletter, Auto Alert™ and support of bank and captive finance company clients in connection with federal and state law compliance issues related to their motor vehicle retail installment sale, lease and direct programs.  

 

In the area of Employee Compensation and Benefits, Mr. Gemperle has assisted clients with employee benefits compliance and planning including the following: preparing IRS determination letter requests, including requests in connection with plan termination, DOL prohibited transaction exemption application; changes required to specific bonus deferral and top-hat plans under the American Jobs Creation Act of 2004; restrictions on Flexible Spending Accounts, Health Reimbursement Accounts and Health Savings Accounts; freeze of defined benefit plans and SERPs.