David S. Rosner

In 2020, David filed a Voluntary Correction Program application to the Internal Revenue Service on behalf of a global company’s 401(k) plan and successfully obtained a retroactive amendment to remedy an operational error due to applying a definition of compensation in operation that was different from their plan document. The application saved the company from having to make $9 million in corrective contributions.

David previously worked at the Internal Revenue Service where he was a supervisory tax law specialist in the Internal Revenue Service’s national office. While at the Internal Revenue Service, David was heavily involved in drafting guidance relating to EPCRS, along with analysis and review of issues pertaining to all aspects of voluntary compliance.  In addition to David’s experience as an attorney, he has practiced in public accounting and has been a Certified Public Accountant in the state of Maryland since 1993.

David has experience with all aspects of retirement plans relating to plan design, administration, and compliance. He regularly advises clients on utilizing the Internal Revenue Service and Department of Labor Correction Programs, performs due diligence on retirement plans in connection with mergers and acquisitions, and assists clients facing IRS and DOL retirement plan audits.

David also instructs employers on income tax reporting and employment tax treatment in connection with settlements.

Education

• J.D., cum laude, Catholic University of America, Columbus School of Law, 2000
• B.S., Accounting, University of Maryland, 1992

Admission to Practice

• District of Columbia
• Maryland

• Certified Public Accountant
• District of Columbia Bar (Taxation Section)
• American Bar Association
• AICPA

• Corporate Labor and Employment Counsel Exclusive – “Understanding Balance Sheets and Financial Statements for In-House Counsel” – Amelia Island – November 15, 2024
• Ogletree Deakins Workplace Strategies Seminar – “Beyond Boot Camp: The Essentials of Compensation and Benefits Plans Audits” – Washington, D.C. – May 1, 2024
• Ogletree Deakins Workplace Strategies Seminar – “Is Your Company SECURE?” – San Diego – May 11, 2023
• Ogletree Deakins Webinar – “Employee Benefits and Executive Compensation Series: Part 4—Qualified Plans” – March 24, 2023
• Ogletree Deakins Webinar – “Chicken Soup for Retirement Plans—Part One: Fill ‘Er Up With Contributions” – January 12, 2023
• Ogletree Deakins Workplace Strategies Seminar – “Wandering Workers: Designing and Drafting Effective Remote Work Programs” – Austin – June 24, 2021
• Employee Benefits Symposium – “Retirement Plans Roadmap: Outlook in 2021” – March 19, 2021
• Ogletree Deakins Webinar – “Sizing Up the SECURE Act” – February 19, 2020
• Corporate Labor and Employment Counsel Exclusive – “Investigation Insights: Round 3—Government Investigations” – New Orleans – November 14, 2019
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium  – “Qualified Plan Game Changers ” – Las Vegas  – May 1, 2019
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium  – “Are Your Ready for a State or Federal Payroll Tax Audit? ” – Las Vegas  – April 30, 2019
• Ogletree Deakins Podcast – “Understanding the Latest IRS Guidance on 401(k) Hardship Distributions” – March 12, 2019
• Ogletree Deakins Workplace Strategies Seminar – “Tax Facts: How Recent Reforms Affect Employer-Provided Benefits” – Phoenix – May 10, 2018
• Employee Benefits and Executive Compensation Symposium – “Navigating the Minefields of Auto-Enrollment and Auto-Escalation” – Phoenix – May 8, 2018
• Employment Law Seminar – “The Top 10 Benefits Issues to Watch for in 2018” – Oklahoma City – October 19, 2017
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “Demystifying the New IRS Regime for Determination Letters and Corrections” – Austin – March 23, 2017
• Ogletree Deakins Workplace Strategies Seminar – “Investment Advice Under ERISA” – Chicago – May 5, 2016
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “Investment Advice – How the New DOL Rules Will Affect Employers” – Chicago – May 4, 2016
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “New Developments in Fixing Retirement Plan Mistakes” – Chicago – May 4, 2016
• Ogletree Deakins Workplace Strategies Seminar – “Rx for 401(k) Retirement Plans: Late Remittances and Other Corrections” – San Antonio – May 14, 2015
• Ogletree Deakins Employee Benefits and Executive Compensation Symposium – “Retirement Plan Trends – Funding and Participation” – San Antonio – May 13, 2015
• Florida West Coast Employee Benefits Council (FWCEBC) – “The Post-DOMA World – The Windsor Decision’s Impact on Retirement Plans and Other Benefit Plans” – Tampa – April 30, 2014
• Indiana Benefits Conference – “The New and Improved EPCRS (Revenue Procedure 2013-12)” – Indianapolis – April 15, 2013
• Ogletree Deakins Seminar – “The 2012 Election: Healthcare and Benefits – Now What?” – Washington, D.C. – December 5, 2012
• In-House Benefits Counsel Network Inaugural National Meeting – “Overview of the Employee Plans Compliance Resolution System (“EPCRS”)” – Washington, D.C. – October 1, 2010

• June 2013 – Practical Law Company – “Common Qualification Errors and Corrections Under EPCRS”
• February 2009 – Washington & Lee Law School’s Journal of Taxation, Vol. 110, No. 2 – “New Updates Further Streamline Voluntary Corrections And Provide Additional Types Of Relief”

• February 23, 2018 – SHRM Online – “Confidentiality Disqualifies Harassment Settlement Tax Deductions”