David Spaulding's experience covers a wide range of employee benefits matters, including the design, implementation, communication, administration and amendment of all types of tax-qualified retirement plans, executive compensation arrangements, equity-based compensation plans, and health and welfare plans.
He advises clients on matters related to nonqualified and tax-qualified benefit arrangements including ERISA, IRC Section 409A and multidisciplinary issues involving corporate, securities and tax laws relating to employee benefits. David has experience with retirement; welfare and fringe benefits; design, administration and disclosure matters for domestic and international equity-based compensation plans; and reporting and payroll tax withholding requirements related to compensation and benefits. In the context of mergers and acquisitions, he conducts due diligence, negotiates agreement terms, and advises on post-merger integration issues.
Prior to joining Brownstein, David was counsel in the ERISA, employee benefits and executive compensation practice groups in Mayer Brown's Palo Alto office.