David S. Rosner
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 and the Department of Labor.
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.
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.
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.
Education and Honors
J.D., cum laude, Catholic University of America, Columbus School of Law, 2000
B.S., Accounting, University of Maryland, 1992
- Certified Public Accountant
- District of Columbia Bar (Taxation Section)
- American Bar Association
- 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
In The News
- November 6, 2014 - Ogletree Deakins Blog Post - "IRS Acts Quickly to Facilitate Donations for Ebola Victims and Offer Tax Relief"
- April 11, 2014 - Ogletree Deakins Blog Post - "Same-Sex Marriages and Windsor: IRS Issues Notice on Retirement Plan Amendments and Retroactivity"
- April 10, 2014 - Ogletree Deakins Publication - "Filling in the Retirement Plan Gaps for Same-Sex Couples—What It Means for Your Retirement Plan"
- June 2013 - Practical Law Company - "Common Qualification Errors and Corrections Under EPCRS"
- January 15, 2013 - Ogletree Deakins Publication - "IRS Releases Revised Retirement Plan Correction Program Including Important New Guidance for 403(b) Plans"
- January 4, 2013 - Ogletree Deakins Publication - "A Soft Landing from the Fiscal Cliff for Employee Benefits"
- 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"