David W. Ralston

Education

• J.D., Southern Methodist University, 1985 M.A., Business, University of Wisconsin – Madison, 1978
• B.B.A., Southern Methodist University, 1976

Memberships & Affiliations

• State Bar of Texas
• Texas State Bar College
• Dallas Bar Association
• Employee Benefits Section, Dallas Bar Association
• American Society of Pension Professionals and Actuaries (ASPPA)
• ASPPA Benefits Council – Dallas – Fort Worth Member of Board of Directors
  Estate Planning Council of North Texas

Mr. Ralston serves as “of counsel” to the firm and is a specialist in the area of ERISA and the laws involving qualified employee benefit plans for all types of business organizations. He has practiced law in this area for twenty-seven years.

Mr. Ralston is involved extensively in the implementation of qualified and nonqualified employee benefit plans and deferred compensation arrangements for both the for-profit and nonprofit organizations. He advises clients on the implementation and operation of profit sharing plans, 401(k) plans, 403(b) plans, money purchase pension plans, defined benefit pension plans, rabbi trusts, and employee stock ownership plans (ESOPs).

His legal practice provides particular emphasis to employee benefit plans for owners and highly compensated employees of closely-held businesses through the implementation of comparability and age-weighted qualified retirement plans. He advises trustees and advisors concerning fiduciary duties and responsibilities under ERISA and assists plan sponsors with Voluntary Compliance applications to the Internal Revenue Service and the Department of Labor.