Focus Areas
- “CTA Compliance for Employee Stock Ownership Plans,” Thompson Hine Business Law Update, March 2024
- “DOL and IRS Issue New Employee Benefits Guidance,” Thompson Hine Employee Benefits Update, September 2020
- “Multiple Employer Qualified Plans,” Bloomberg Law, 2020
- “CARES Act: Implications for Businesses,” Thompson Hine COVID-19 Update, March 28, 2020
- “Federal CARES Act Provides Substantial Relief to Employers from Effects of COVID-19,” Thompson Hine COVID-19 Update, March 2020
- Quoted, “Retirement plan advisers could see increase in business under SECURE Act,” InvestmentNews, December 2019
- Quoted, “Secure Act Could Benefit Retirement Plan Advisors,” Barron’s, December 2019
- “Five Ways to Prepare to Sell to an ESOP,” Thompson Hine Business Law Update, Spring 2018
- Quoted, “PBGC Paid Out 5.6B in Main Pension Program Last Year,” Law360, March 8, 2018
- “ESOPs – An Exit Strategy for Baby Boomers and More,” Thompson Hine Business Law Update, Spring 2017
David regularly makes presentations on employee benefits matters. His presentations are generally intended for human resources professionals and cover emerging topics of interest in the employee benefits community, including the implementation of consumer driven health care programs and compliance with new statutory mandates for supplemental retirement programs and the Affordable Care Act.
Selected presentations:
- “More Paper, Less Paper: The Disclosure Provisions,” Thompson Hine SECURE 2.0 Deep Dive Webinar, July 2023
- “ESOP Annual Checklist Webinar,” Thompson Hine, February 2023
- “Benefits Building Blocks for the Biden Administration,” Thompson Hine Webinar, February 2, 2021
- “Protecting Yourself from Legal Problems: Audits, Lawsuits, & Insurance Issues,” The ESOP Symposium: Ownership Solutions for Established ESOPs, National Center for Employee Ownership, September 2016
- Panelist, “Latest Developments That Are Changing The Landscape for Employee Benefits,” 17th Annual Estate & Tax Planning Professional Seminar, Atrium Medical Center Foundation, November 2015
- Co-Presenter, “Legal Update: ESOP Litigation & DOL Audits,” Great Lakes Regional ESOP Conference, Indiana, Michigan & Ohio/Kentucky Chapters of the ESOP Association, October 2015
- Co-Presenter, “Developing & Updating Your ESOP Administration Timeline,” Annual Spring ESOP Conference, Ohio/Kentucky Chapter of the ESOP Association, March 2015
- Co-Presenter, “Process & Decision Making of Your ESOP Administration Committee,” Las Vegas Conference, ESOP Association, November 2014
- “Affordable Care Act Primer for DR Practitioners,” Domestic Relations Institute, Cincinnati Bar Association Domestic Relations Court Committee, April 2014
- Panelist, “Heath Care: Code, Coverage, Compliance,” 27th Annual Ohio Employee Ownership Conference, Ohio Employee Ownership Center, 2013
- “The ABCs of Employee Stock Ownership Plans,” Southwest Ohio ESOP Forum, Ohio Employee Ownership Center, June 2010
- Inducted as a Fellow of the American College of Employee Benefits Counsel, 2023
- Selected for inclusion in The Best Lawyers in America© 2021-2024 for Employee Benefits (ERISA) Law; named the Best Lawyers® 2024 Employee Benefits (ERISA) Law “Lawyer of the Year” in Cincinnati
- Selected as an Acritas Star, a “client-nominated, stand-out lawyer”
- Selected to the Ohio Rising Stars list, 2018
- Selected for inclusion in Chambers USA: America’s Leading Lawyers for Business, Employee Benefits & Executive Compensation, Ohio, 2017-2023: “David Whaley is praised by clients as ‘extremely knowledgeable and very efficient.’”
- Listed in The Legal 500, 2018, 2020 to 2022
- Ranked as “Up and Coming” in Chambers USA: America’s Leading Lawyers for Business, Employee Benefits & Executive Compensation (Ohio), 2013
Professional Associations
- American College of Employee Benefits Counsel, Fellow
- American Bar Association, Employee Benefits Committee Section of Taxation, ESOP Subcommittee, chair
- Cincinnati Bar Association, Employee Benefits Committee, past chair
- ESOP Association, Legislative & Regulatory Committee
- National Center for Employee Ownership
- Ohio Employee Ownership Center
- Ohio State Bar Association
Community Activities
- University of Dayton Alumni Association
Education
- University of Dayton School of Law, J.D., 2003, cum laude
- University of Dayton, B.S., 2000
Bar Admissions
- Ohio
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- Corporate Transparency Act Compliance for Employee Stock Ownership Plans,
Business Law Update
, March 28, 2024 - Business Law Update – March 2024,
Business Law Update
, March 28, 2024 - Three Thompson Hine Partners Admitted to American College of Employee Benefits Counsel,
Thompson Hine LLP
, November 9, 2023 - DOL and IRS Issue New Employee Benefits Guidance,
Employee Benefits Update
, September 29, 2020 - CARES Act: Implications for Businesses,
COVID-19 Update
, March 28, 2020 - Federal CARES Act Provides Substantial Relief to Employers from Effects of COVID-19,
COVID-19 Update
, March 27, 2020 - Retirement plan advisers could see increase in business under SECURE Act,
Provision would make it easier for small businesses to form collective 401(k) offerings
, December 26, 2019
–InvestmentNews