Daniel L. Morgan


Daniel Morgan has more than 25 years of experience representing clients in connection with:

  • executive compensation
  • business formation and structuring
  • employee benefits
  • mergers and acquisitions

Dan is often called upon to solve complex problems that require not only compliance with technical legal requirements, but also practical business solutions.

He focuses his representation in the following areas:

  • negotiating employment agreements, deferred compensation agreements, and severance agreements on behalf of both executives and employers. Dan’s executive compensation experience includes both public and private companies. He often advises companies and executives regarding the hiring and termination processes.
  • the formation, structuring, and financing of businesses, including the preparation of shareholder and operating agreements and advice regarding governance and ownership structures.
  • the purchase and sale of a broad range of businesses. He also has acted as company counsel and special counsel in management-leveraged buyouts and purchases and sales of stock by employee stock ownership plans.
  • designing, establishing, and terminating all types of retirement and other employee benefit plans, including a wide variety of compensation arrangements.
  • representing companies and fiduciaries in connection with, and negotiating and resolving, a large number of 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.

In the course of providing transactional and compensation services to businesses and executives, Dan has worked with software and other technology companies; media and news publishing companies; wholesalers and suppliers; 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. He also has worked extensively with nonprofit and tax-exempt organizations and has significant experience with the issues and concerns unique to such organizations and their executives.

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

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  • 2005–2009, 2011–2019, Employee Benefits (ERISA) Law in Washington, D.C., listed in Best Lawyers in America©
  • 2014–2016, listed in Washington, D.C. Super Lawyers



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

Dan is an active member and former chair of the Employment Taxes Committee of the Tax Section of the American Bar Association (“ABA”), and an active member of the Tax Section’s Employee Benefits Committee. He also is 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.



  • Connecticut
  • District of Columbia


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