David C. Kaleda is a principal in the Fiduciary Responsibility practice group.  Mr. Kaleda has an extensive background in the employee benefits and financial services sector.  His broad range of experience includes handling fiduciary matters impacting plan sponsors, investment and other fiduciary committees, investment managers/advisors, recordkeepers and other service providers.  For example, he advises clients on the avoidance and resolution of prohibited transaction issues, the structuring of alternative investment funds (including "plan asset" funds, real estate operating companies, and venture capital operating companies), and day-to-day compliance issues arising under the Employee Retirement Income Security Act and the Internal Revenue Code in the conduct of their businesses.  He also has substantial experience dealing with tax issues involving qualified plans and representing clients before the Department of Labor (DOL) and Internal Revenue Service (IRS).  Mr. Kaleda is a frequent speaker and author on a range of employee benefits-related topics.  In December of 2011, Mr. Kaleda was appointed by the Secretary of Labor to the DOL's ERISA Advisory Council for a three-year term (2012-2014).