Daniel Hogans advises clients on a wide range of employee benefits and executive compensation matters. Dan has comprehensive experience advising clients on IRC Section 409A rules and other executive compensation requirements including IRC Sections 83, 162(m) and 280G. Dan also works extensively with Employee Stock Ownership Plans (ESOPs).

Dan’s practice focuses on implementation and operation of equity and incentive compensation plans, employment arrangements, implementation, operation and maintenance of ESOPs, nonqualified deferred compensation plans, ERISA-related issues, qualified retirement plans, and pension and profit-sharing plans.

From 2003 to 2007, Dan was an Attorney Adviser in the Office of Benefits Tax Counsel at the Department of the Treasury. In that role, he served as an adviser to senior officials and congressional staff on employee benefits and executive compensation matters. Dan also served as the leading Treasury Department representative on the development of regulations under IRC Section 409A, and was involved in the development of regulations and other guidance affecting ESOPs generally, and S Corporation ESOPs in particular.

Dan is a frequent speaker on employee benefits matters at national conferences and is frequently quoted in national publications. 

Honors & Distinctions
  • Listed, Chambers USA: America’s Leading Lawyers for Business, Employee Benefits & Executive Compensation (2010-2019)
  • Lawyer of the Year, The Best Lawyers in America, Employee Benefits (ERISA) Law – Washington, D.C. (2017)
  • Listed, The Best Lawyers in America (2012-2020)
  • Listed, The Legal 500 US, Employee Health and Retirement Plans (2017)
  • Listed, Super Lawyers, Employee Benefits (2014-2016, 2018)
  • Member, BNA Compensation Planning Advisory Board
  • Member, Practical Law Company Employee Benefits & Executive Compensation Advisory Board