David W. Herbst
Tax, Employee Benefits & Global Compensation, Capital Markets
David Herbst is the head of Manatt’s Northern California Business & Transactions practice. Mr. Herbst counsels public and private companies at the board, board committee and executive officer levels on a broad range of corporate, corporate governance and executive compensation matters. His practice emphasizes serving the needs of technology companies and financial institutions. Mr. Herbst has practiced in Silicon Valley his entire career, while regularly supporting clients of the firm’s Southern California and East Coast offices as well.
Mr. Herbst has extensive experience in federal and state income taxation, employee benefits and ERISA. He regularly advises companies on the tax and securities law aspects of stock option and other incentive compensation plans, qualified and nonqualified retirement plans, welfare benefit plans and executive benefit programs, both from a design and operational standpoint and in connection with merger and acquisition activity. Mr. Herbst works with promoters of venture capital, real estate and other investment funds in structuring their funds to address tax and ERISA concerns of both the promoters and fund investors.
Honors & Awards
Named as a Northern California Super Lawyer by San Francisco Magazine, 2006.
"The Start-Up Partnership and its Subsequent Incorporation: Federal Income Tax Issues Reexamined," 3 Santa Clara Computer and High Technology Law Journal283, 1987.
Contributing author, "Attorney’s Guide to California Professional Corporations," Fourth Edition, 1987.
Memberships & Activities
Admitted to practice in California and before the United States Tax Court.
Member, Palo Alto, Santa Clara County and American Bar Associations.
Member, State Bar of California.
Panelist, "Executive Compensation Developments," Manatt Focus Forum Banking, October 2003.
Moderator, "Selected Issues in Advising California Professional Partnerships and Corporations," CEB, 1990.
Panelist, "Professional Corporations After TEFRA," CEB, 1983.
Panelist, "REITs," PLI, 1983.
Panelist, "Designing, Drafting and Administering Qualified Pension Plans After TEFRA," CEB, 1982.