David Whaley > Thompson Hine LLP > Cincinnati, United States > Lawyer Profile

Thompson Hine LLP
CINCINNATI, OH 45202-4089
United States

Work Department

Employee Benefits & Executive Compensation
ERISA Litigation


David is a partner in the Employee Benefits & Executive Compensation practice group. He focuses his practice on assisting private and public companies and nonprofit organizations with all areas of employee benefits, including design, implementation and compliance in connection with tax qualified and nonqualified deferred compensation arrangements (e.g., 409A compliance), 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.

In doing such, David assists nonprofit employers in drafting and administering qualified and nonqualified plans, including 403(b), 457(b) and 457(f) plans. He assists professional employer organizations (PEOs) in offering employee benefit programs to their client organizations. David also has the unique experience of assisting larger employers (both public and private) in establishing benefit programs for newly established entities resulting from corporate reorganizations. In addition, he represents plan sponsors before the Department of Labor, Internal Revenue Service and the Pension Benefit Guaranty Corporation in connection with audits of employee benefit plans.

David also helps employers comply with the mandates of the Affordable Care Act, providing counsel on the design of eligibility modifications to ensure compliance with the terms of the “pay or play” mandate in a way that both protects the employer from penalties while ensuring the continued delivery of an employee benefit that serves the employer’s recruitment and retention goals


  • University of Dayton School of Law, J.D., 2003, magna cum laude

  • University of Dayton, B.S., 2000

Lawyer Rankings

United States > Labor and employment > Employee benefits, executive compensation and retirement plans: design

The Cincinnati-based team at Thompson Hine LLP is retained by a diverse roster of clients – including notable names in healthcare and financial services – to offer administrative support on the full range of benefits plans. Laura Ryan, Kim Wilcoxon, David Whaley and Timothy Brown advise on group health and wellness programs (including compliance with the Affordable Care Acts and HIPAA), 401(k), defined benefit retirement plans and executive deferred compensation packages. The team also provides fiduciary risk-management training. Julia Ann Love now leads the employee benefits practice group.