Daniel L. Hogans

Partner

Daniel L. Hogans is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice, resident in the Washington, D.C. office.

Mr. Hogans focuses his practice on handling a variety of benefits and compensation matters, including equity and incentive compensation plans, employment arrangements, nonqualified deferred compensation plans, ERISA, qualified retirement plans, and pension and profit-sharing plans. He also has an extensive background in matters involving ESOPs (and related S corporation issues) and general business counseling.

Prior to joining Morgan Lewis, Mr. Hogans was an attorney advisor in the Office of Benefits Tax Counsel at the U.S. Department of the Treasury. In this role, he served as an advisor to senior Treasury officials and Congressional staff on both legislative and regulatory matters relating to employee benefits and executive compensation. Mr. Hogans also served as the leading Treasury representative in the development of regulations and other guidance governing the federal tax treatment of equity and deferred compensation arrangements of corporations and partnerships, including regulations under section 409A. While at Treasury, Mr. Hogans was deeply involved in regulations and other guidance affecting ESOPs, including regulations governing ESOP interests in subchapter S Corporations. Before joining the Treasury Department, Mr. Hogans was in private practice for 10 years.

Mr. Hogans is an active speaker on employee benefits topics. He has presented at numerous conferences of professional and industry organizations, including events sponsored by the Association of Corporate Counsel, the National Association of Stock Plan Professionals, the Practising Law Institute, the Bureau of National Affairs, the American Law Institute, the New York State Bar Association Tax Section, and the American Bar Association.

Mr. Hogans received his J.D. from the College of William & Mary, Marshall-Wythe School of Law in 1993. He received his M.S. in accounting from the University of Virginia in 1990 and his B.S. in accounting from George Mason University in 1989.

Mr. Hogans is admitted to practice in the District of Columbia.