Daniel L. Morgan

Daniel L. Morgan
Senior Counsel
Benefits & Executive Compensation

Biography

Dan Morgan has spent his career representing a wide range of public and private companies and nonprofit organizations, as well as senior executives of those companies and organizations.

The broad scope of Dan’s practice enables him to solve complex problems, often working with other attorneys with a variety of legal concentrations. Many of his representations involve matters that are the subject of media coverage.

Dan has focused his representation in the following areas:

  • He regularly advises Boards of Directors (and Board committees), chief executive officers, and other senior executives on the negotiation of employment agreements, deferred compensation agreements, and separation and release agreements, with an eye toward compliance with the tax rules applicable to such agreements. His representation of companies and executives often involves investigations of claims and advice about governance and decision making.
  • He has worked extensively with nonprofit and tax-exempt organizations and has significant experience with the tax and governance concerns unique to such organizations and their executives.
  • Dan advises employers regarding the design, establishment, and termination of all types of retirement and other employee benefit plans, and various types of equity and other compensation arrangements. His advice includes how to comply with the complex legal requirements applicable to such plans and arrangements, as well as related business and incentive planning. 
  • He represents employers and fiduciaries in connection with negotiating and resolving Internal Revenue Service and Department of Labor audits and investigations involving retirement plans and other employee benefits. He has made numerous filings under the Internal Revenue Service’s voluntary correction program for retirement plans.
  • Dan provides advice as to the formation and structuring of businesses, including the preparation of shareholder, partnership, and limited liability company agreements and advice about governance and ownership structures.

In the course of providing transactional, employment, and compensation advice to businesses and executives, Dan has worked with software and other technology companies; media and news publishing companies; wholesalers and suppliers; manufacturing businesses; hauling companies; real estate leasing, construction, and sales companies; pharmaceutical companies; government contractors; financial services companies; private equity and other investment companies; public relations and lobbying firms; and consulting and professional services firms.

Dan began his career with the Chief Counsel’s Office in the National Office of the Internal Revenue Service in 1977.

News & Views

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Recognitions

  • 2023–2024, Employee Benefits & Executive Compensation Law, listed in Chambers USA
  • 2005–2009, 2011–2025, Employee Benefits (ERISA) Law in Washington, D.C., listed in Best Lawyers in America©
  • 2014–2016, listed in Washington, D.C. Super Lawyers

Affiliations

Memberships

  • American Bar Association
  • District of Columbia Bar Association
Professional Activities

Dan is a former chair of the Employment Taxes Committee of the Tax Section of the American Bar Association and a former chair of the Employee Benefits Committee of the Tax Section of the District of Columbia Bar Association. He is a charter fellow of the American College of Employee Benefits Counsel.

Dan previously taught pension law at Catholic University School of Law from 1984 through 1996, and then at George Washington University School of Law in 1997 and 1998. He lectures frequently on employee benefit and tax topics before a variety of groups, including national conferences sponsored by the American Bar Association and the American Institute of Certified Public Accountants.

Credentials

Admissions

  • Connecticut
  • District of Columbia

Education

  • Tufts University, BA
  • University of Connecticut School of Law, JD
  • Georgetown University, LLM

A description of the standard or methodology on which the accolades are based can be found here.

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