David S. Rosner

Associate

David S. Rosner is an associate in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Mr. Rosner's practice focuses on tax-qualified retirement plans, including pension, profit-sharing, and 401(k) plans. His practice also focuses on multiemployer plans and plans sponsored by tax-exempt employers such as 457(b) eligible deferred compensation plans and 403(b) tax-sheltered annuity plans. Mr. Rosner has particular experience in benefit plan correction programs, as well as the design and implementation of defined contribution and defined benefit plans. He also has been a CPA in the state of Maryland since 1993.

Prior to joining Morgan Lewis, Mr. Rosner was a supervisory tax law specialist in the area of employee plans in the national office of the Internal Revenue Service. 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. His responsibilities also included drafting private letter rulings on a variety of qualified plan matters and handling determination letter requests for defined contribution and defined benefit plans. Prior to his service at the Internal Revenue Service, Mr. Rosner was in private practice at a law firm that focused on employee benefits matters.

Mr. Rosner earned his J.D., cum laude, from the Catholic University of America, Columbus School of Law in 2000. He earned his B.S. in accounting from the University of Maryland in 1992.

Mr. Rosner is admitted to practice in the District of Columbia and Maryland.