The Church Law Group

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David W. Ralston


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 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.

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