David M. Lynn is a partner in the Washington D.C. Office of Morrison & Foerster, and is Co-Chair of the firm's Corporate Finance practice. He is the former Chief Counsel of the Division of Corporation Finance at the U.S. Securities and Exchange Commission.
David M. Lynn's practice is focused on advising a wide range of clients on SEC matters, securities transactions and corporate governance. In addition to being a leading authority on SEC issues, Mr. Lynn is particularly well known in the area of executive compensation disclosure, having co-authored, "The Executive Compensation Disclosure Treatise and Reporting Guide." While serving as Chief Counsel of the Securities and Exchange Commission's Division of Corporation Finance, Mr. Lynn led the rulemaking team that drafted sweeping revisions to the SEC's executive compensation and related party disclosure rules. Mr. Lynn is one of the foremost authorities on the Jumpstart Our Business Startups Act of 2012.
Mr. Lynn re-joined the SEC as Chief Counsel shortly after adoption of the Sarbanes-Oxley Act of 2002, and served in that position until 2007. As a result, he was intimately involved in implementing and interpreting the record amount of SEC rulemaking that occurred in the wake of SOX. Mr. Lynn initially served on the SEC staff from 1995-2000 as an Attorney-Advisor and subsequently a Special Counsel in the Division of Corporation Finance. While in private practice from 2000-2003, he advised clients on SEC investigations, securities transactions, mergers and acquisitions and corporate governance.
Mr. Lynn is co-editor of TheCorporateCounsel.net, CompensationStandards.com, and The Corporate Counsel, and a regular contributor to The Corporate Executive and Compensation Standards.
He currently serves as Vice Chair of the ABA Business Law Section's Federal Regulation of Securities Committee and is Co-Chair of the Practising Law institute's Annual Securities Regulation Institute. He was named in 2012 to the list of "Attorneys Who Matter" for Securities by Ethisphere Institute. Mr. Lynn is also named as a leading lawyer in 2012 by Chambers USA and to the 2013 Best Lawyers in America list.
Mr. Lynn received his J.D., with honors, from The University of Maryland School of Law. Mr. Lynn also received a Master of Science in Finance degree and Bachelor of Business Administration degree from Loyola College.