David Whaley

United States

Thompson Hine LLP · David, a partner in the Employee Benefits & Executive Compensation practice, is a leader in the employee benefits industry. He holds leadership positions for the American Bar Association’s Employee Benefits Committee, the ESOP Association and the Ohio Employee Ownership Center. His practice focuses on assisting private and public companies and nonprofit organizations with all areas of employee benefits. This includes working with employers in design, implementation and compliance areas in connection with tax qualified plans, including 401(k) plans, ESOPs and defined benefit plans. His representation also extends to working with employers in arranging their nonqualified deferred compensation (e.g., 409A compliance), in addition to health and welfare arrangements and employee fringe benefits. David has extensive experience in the area of employee stock ownership plans (ESOPs). His ESOP experience includes representing company sponsors of ESOPs and ESOP trustees and fiduciaries in acquisition transactions between the company, selling shareholders and the ESOP. In addition, he has worked with ESOP companies and ESOP trustees and fiduciaries in connection with acquisitions, divestitures and corporate organization once the ESOP owns company stock. Further, he assists both ESOP companies and lending institutions in connection with loans being made to ESOP companies so as to enable those companies to be able to meet their unique needs. Finally, David assists both ESOP companies and ESOP trustees and fiduciaries in connection with governmental investigations, participant claims processing, and governmental and plaintiff litigation. In addition to his ESOP experience, David’s practice encompasses assisting employers with modifying and properly administering both small and large defined benefit and defined contribution plans, supplemental retirement programs, equity compensation programs, health and welfare arrangements and employee fringe benefits programs.

United States