David Handler is "among the finest estate planning attorneys around, there is no other way to describe him," enthuses an interviewee. Another agrees, saying: "He is a first-rate talent. He is very smart, technically very astute and very creative. He is among the best." Handler has a notable reputation working with principals of private equity and venture capital funds. "He is the most technical expert, who thinks through every possible option and has the ability to explain it in plain vanilla terms," reports a market source.