David E. Libman, Esq.

Associate
dlibman@enterprisecounsel.com

AREAS OF PRACTICE

• Tax Matters
• General Business Representation and Planning
• Complex Business Litigation
• Probate and Trust Litigation
• Insurance Litigation

EXPERIENCE

In his eight-plus years as an attorney, Mr. Libman has specialized in civil litigation and more recently tax law. Mr. Libman is very happy to return to Enterprise Counsel Group this year after spending the last few years at a boutique tax firm in San Francisco. While in San Francisco, Mr. Libman advised businesses and individuals with multi-million dollar litigation recoveries on cutting edge issues of income tax planning, characterization, and reporting. Through that process, Mr. Libman has become well-versed in matters involving Internal Revenue Code Section 468B qualified settlement funds, tax controversies, qui tam recoveries under federal and state False Claims Acts, transaction optimization, accrual issues, and unclaimed property law.

Mr. Libman’s civil litigation experience has included all aspects of trial work from the pleading phase through discovery to participation in trials and arbitration. Though those efforts, Mr. Libman has helped clients successfully prosecute and defend matters involving contractual, life insurance, unfair competition, employment, estate planning, and probate/trust disputes.

Mr. Libman also has significant experience assisting clients with transactional matters, insurance coverage opinions, surety law, health care, employment, unfair competition, and estate planning.

EDUCATION

In 1992, Mr. Libman graduated with honors from The Juilliard School with a Bachelors of Music Performance. Soon after, Mr. Libman moved from New York to Los Angeles and worked for years as a professional drummer. Mr. Libman then decided to take on the practice of law and earned his Juris Doctor degree magna cum laude from Chapman University School of Law in May 2001. While at Chapman, Mr. Libman acted as Senior Notes and Comments Editor on Law Review, competed as a member of the Appellate Moot Court team, and served as a judicial extern for the Honorable Judge John A. Ryan at the United States Bankruptcy Court for the Central District of California.

After practicing law for a number of years, Mr. Libman returned to law school to broaden his skill set. In May 2008, he earned his LLM (Master of Laws), Business Law - Tax Track from the UCLA School of Law, graduating in the top 10% of his class.

MEMBERSHIPS, PUBLICATIONS AND SPEAKING ENGAGEMENTS

The California State Bar admitted Mr. Libman in 2001, thus entitling him to practice before any California state court. Mr. Libman is also admitted to practice before the U.S. Tax Court and the U.S. District Court for the Central District of California.

Mr. Libman’s professional memberships currently include the California State Bar Trusts and Estates Section, and the Bar Association of San Francisco, where he is on the Executive Committee of the Taxation Section. Mr. Libman is also a former member of Toastmasters, where he frequently won awards for his speeches.

Mr. Libman actively writes articles on a variety of legal topics. To date, his published articles include the following:

• Nonrecognition of Warrants Exchanged in a Corporate Reorganization, Vol. 18, No. 7, The M&A Tax Report 6 (Feb. 2010)
• All in the Family: Castle Harbour Gives New Meaning to Extended Family, Vol. 18, No. 6, The M&A Tax Report 1 (Jan. 2010)
• Review: State Unclaimed Property Laws: Best Practices for Compliance 2009, Vol. 18, No. 6, The M&A Tax Report 7 (Jan. 2010)
• M&A: What You Need to Know Now 2009 (co-authorship with Christopher Karachale & Richard Tay), Vol. 18, No. 5, The M&A Tax Report 3 (Dec. 2009)
• Continuity of Interest and Creditors (co-authorship with Rob Wood), Vol. 17, No. 7, The M&A Tax Report (Feb. 2009)
• Reconsidering Rescission, Vol. 17, No. 6, The M&A Tax Report 4 (Jan. 2009)
• Alternative Approaches to Subtrust Funding in a Declining Economy, Journal of Practical Estate Planning (Dec. 2008 – Jan. 2009)
• How to Fund and Administer Post-Death Subtrusts in a Declining Economy, 12 Chap. L. Rev. 279, 301 (Fall 2008)
• Our Nation Needs a Simplified Health Savings Account System, Vol. 121, No. 3, Tax Notes 315 (Oct. 20, 2008)
• Escrows and the New 468B Regulations, Vol. 17, No. 2, The M&A Tax Report 1 (Sept. 2008)
• Subtrust Funding in a Declining Economy, Vol. 120, No. 6, Tax Notes 567 (Aug. 11, 2008)
• Review of PLI’s Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2008, Vol. 17, No. 1, The M&A Tax Report 4 (Aug. 2008)
• Identity Theft: Who Cares About Sticks And Stones?, Vol. 47, No. 4, OC Lawyer Magazine 41 (Apr. 2005)
• 2003 California Surety Case Law Update, Western States Surety Conference (2003)
• The Trial, Lecture materials for ABA Fidelity and Surety Law Committee Convention (2003)

Aside from the practice of law, Mr. Libman continues to nurture his love of music, occasionally playing drums at local jazz clubs and writing product reviews for DRUM! Magazine.