David S. Rosner

Shareholder || Washington D.C.

Mr. 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.  Mr. Rosner 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, Mr. Rosner’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.

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

Mr. Rosner 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

Mr. Rosner 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, Mr. Rosner 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 Mr. Rosner’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.

Mr. Rosner 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.

Mr. Rosner 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

Admittance to Practice

  • Maryland
  • District of Columbia

Professional Activities

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

Speeches

  • 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 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"

Insights by David S. Rosner