Member Profile

David M. Spaulding, JD, is a counsel in the ERISA, employee benefits and executive compensation practice of Mayer Brown. His experience encompasses the full range of employee benefits, including the design, implementation, communication, administration and amendment of all types of tax-qualified retirement plans, executive compensation arrangements, equity-based compensation plans, health and welfare plans and benefit programs. David advises clients on the employee benefit and compensation aspects of mergers and acquisitions and on drafting and compliance issues relating to Section 409A of the Internal Revenue Code, as well as assisting clients in the correction of operational errors through the IRS Employee Plans Compliance Resolution System (EPCRS). Prior to joining Mayer Brown in 2006, David was in the employee benefits practice of a national law firm based in Denver.