David S. Rosner

Shareholder || Washington D.C.

David Rosner devotes his practice to a variety of plan design, compliance, and administration issues in matters relating to employee benefits and related areas of tax law. He has particular experience with benefit plan correction programs. David routinely prepares and submits filings to the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation. He demonstrates great value by drawing on prior experience.

Specifically, David’s practice focuses on tax-qualified retirement plans, including pension, profit-sharing, cash balance, and 401(k) plans, as well as on multiemployer plans and plans sponsored by tax-exempt employers, such as 403(b) tax-sheltered annuity plans and 457(b) eligible deferred compensation plans. He represents a diverse range of clients including colleges, universities, and other school systems.

David’s practice also includes advising employers on employee benefits issues arising in the context of corporate transactions, fiduciary compliance, and tax reporting issues.

David earned his J.D., cum laude, from the Catholic University of America, Columbus School of Law in 2000 and his B.S. in accounting from the University of Maryland in 1992. He is admitted to practice in the District of Columbia and Maryland.

Learn more about 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

Admittance to Practice

Professional Activities

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

Speeches

Insights by David S. Rosner