David Pratt is a professor of law at Albany Law School. He received his law degree from Oxford. Since 1976, he has specialized in Social Security, Medicare, retirement plans and other employee benefit programs. He is the author of the Social Security and Medicare Answer Book and the co-author of Pension and Employee Benefits Law (with John Langbein, Susan Stabile, Andrew Stumpff and Sean Anderson), ERISA and Employee Benefit Law: the Essentials (with Sharon Reese) and Taxation of Distributions from Qualified Plans (with Dianne Bennett and others). David has also written numerous articles and is a frequent lecturer. In 2001, he was elected a fellow of the American College of Employee Benefits Counsel.