Areas of Practice
- Employee Benefits/ERISA/Executive Compensation
- ERISA, Labor & Employment
- ERISA/Employee Benefits/Litigation/Executive Compensation
- Legislative & Administrative, Congress, & Treasury
- Litigation
- Tax
Education
- New York University School of Law, LL.M., Taxation, 1993
- Thomas M. Cooley Law School, J.D., 1991
- Evangel University, B.S., 1988
Bar & Court Admissions
- California
- District of Columbia
- Michigan
Don Wellington
Partner
633 West Fifth StreetSuite 700
Los Angeles CA 90071
TEL: 213.439.9457
FAX: 213.439.9599
Don Wellington is a partner in the Los Angeles office of Steptoe & Johnson LLP and a member of the Tax group and the Litigation Department. He has over a decade of experience working in the areas of employee benefits and executive compensation. He writes and speaks frequently on employee benefits matters, and also was an adjunct professor of employee benefits law.
Prior to rejoining Steptoe in 2000, Mr. Wellington was the Associate Benefits Tax Counsel for the US Department of the Treasury’s Office of Tax Policy in Washington. His primary responsibilities included advising the Assistant Secretary (Tax Policy) with respect to the development and implementation of tax policy regarding retirement, health, stock option, and other employee benefit plans.
While at the Treasury Department, Mr. Wellington was involved in the development or review of nearly every major piece of guidance relating to qualified retirement plans and deferred compensation issued by the Treasury Department and Internal Revenue Service between Fall 1996 and Spring 2000. This included guidance implementing tax-law changes under the Small Business Job Protection Act of 1996, the Taxpayer Relief Act of 1997, and the Internal Revenue Service Restructuring and Reform Act of 1998, as well as guidance on IRS determination letter and correction programs.
Mr. Wellington also was heavily involved in the development and review of employee benefits-related legislation while at the Treasury Department, including drafting legislative language and working closely with Congressional staffers. He also participated in the development of a number of retirement savings proposals and initiatives while with Treasury.
Mr. Wellington’s practice includes advising clients on a broad range of employee benefit plan design and compliance issues. He has represented clients on a variety of matters before the Treasury Department, the Internal Revenue Service, and the Department of Labor. He also has experience representing clients as part of the legislative process.
Noteworthy & Success Stories
- Associate Benefits Tax Counsel, Attorney-Advisor, United States Department of the Treasury, 1996-2000
News, Seminars & Events
- Teleconference: Final 409A Regulations: Deferred Compensation, May 1, 2007, (A Steptoe-Sponsored Event)
Publications & Speaking Engagements
- Wellington on CNN FN, July 18, 2003
Professional Affiliations
- American Bar Association
- Chair, Subcommittee on Government Submissions, Tax Section Employee Benefits Committee (1996)
- Chair, Subcommittee on Master and Prototype Retirement Plans, Tax Section Employee Benefits Committee (1995-1996)
- Member, District of Columbia Western Pension & Benefits Conference














