Daniel L. Hogans concentrates his practice on a range of employee benefits and executive compensation matters. He advises on equity and incentive compensation plans, employment arrangements, nonqualified deferred compensation plans, ERISA-related issues, qualified retirement plans, and pension and profit-sharing plans. Co-leader of the firm’s Executive Compensation Task Force, Dan also regularly works on matters involving ESOPs, including related S corporation issues. He is recognized by Chambers USA: America’s Leading Lawyers for Business (2010–2014).
Prior to joining Morgan Lewis, Dan was an attorney adviser in the Office of Benefits Tax Counsel at the US Treasury Department. In that role, he served as an adviser to senior officials and congressional staff on legislative and regulatory matters related to employee benefits and executive compensation.
Dan also served as the leading Treasury Department representative in the development of regulations governing the federal tax treatment of equity and deferred compensation arrangements of corporations and partnerships—including regulations under Section 409A of the Internal Revenue Code. In addition, Dan was involved in developing regulations and other guidance affecting ESOPs, including regulations governing ESOP interests in subchapter S corporations.
Dan speaks frequently on employee benefits topics at conferences sponsored by the Practical Law Company, the Practising Law Institute, the Bureau of National Affairs, the American Law Institute, and the American Bar Association.
College of William & Mary, Marshall-Wythe School of Law, 1993, J.D.
George Mason University, 1989, B.S.
University of Virginia, 1990, M.S.
District of Columbia
Awards and Affiliations
Listed, Chambers USA: America's Leading Lawyers for Business (2010–2014)
Listed, The Best Lawyers in America (2012–2015)
Listed, Washington, D.C. Super Lawyers (2014)
Member, Practical Law Company Employee Benefits & Executive Compensation Advisory Board