Daniel Roszkowski Email & Phone Number

Philadelphia, Pennsylvania, United States

Tax Exempt and Government Entities Division; Employee Plans• Examine employee benefit plans and make determinations on the qualification status of the plans. • Review plan documents and amendments to ensure plan is qualified in form.• Review operating mechanics of the plan, including applying and analyzing technical tests to determine if applicable statutory and compliance requirements are met.• Confer with taxpayers to determine whether the plan satisfies all the… Show more Tax Exempt and Government Entities Division; Employee Plans• Examine employee benefit plans and make determinations on the qualification status of the plans. • Review plan documents and amendments to ensure plan is qualified in form.• Review operating mechanics of the plan, including applying and analyzing technical tests to determine if applicable statutory and compliance requirements are met.• Confer with taxpayers to determine whether the plan satisfies all the requirements for qualification including contacting third parties to obtain or verify information.• Examine employer returns for employees’ pension or profit sharing plans to substantiate deductions for contributions made under deferred compensation plans. • Examine accounting practices and bookkeeping systems of pension and profit sharing plans and related operations of trusts. • Provide accurate technical expertise to taxpayers and other internal Groups with professional and helpful service. Show less

Philadelphia, Pennsylvania, United States

Tax Exempt and Government Entities Division; Voluntary Compliance Unit• Completed an 8-month detail with the Employee Plans Voluntary Compliance Unit, responding to an urgent need for volunteers to address IRS backlog. • Reviewed plan failures and correction methods submitted by employers to determine if compliance statements could be issued for correction purposes. • Communicated with taxpayers via correspondence regarding whether alterations would be necessary and provided… Show more Tax Exempt and Government Entities Division; Voluntary Compliance Unit• Completed an 8-month detail with the Employee Plans Voluntary Compliance Unit, responding to an urgent need for volunteers to address IRS backlog. • Reviewed plan failures and correction methods submitted by employers to determine if compliance statements could be issued for correction purposes. • Communicated with taxpayers via correspondence regarding whether alterations would be necessary and provided guidance on appropriate correction methods.• Constructed and issued compliance statements. Show less

Philadelphia, Pennsylvania, United States

Exempt and Government Entities Division; Rulings & Agreements – Employee Plans Determinations • Reviewed determination letter applications submitted via Forms 5300, 5307, and 5310.• Reviewed plan documentation and amendments to determine if the plan satisfies the requirements of Internal Revenue Code section 401(a). Commended by Management on a superior understanding and application of the applicable sections of the Internal Revenue Code. • Applied the Remedial Amendment… Show more Exempt and Government Entities Division; Rulings & Agreements – Employee Plans Determinations • Reviewed determination letter applications submitted via Forms 5300, 5307, and 5310.• Reviewed plan documentation and amendments to determine if the plan satisfies the requirements of Internal Revenue Code section 401(a). Commended by Management on a superior understanding and application of the applicable sections of the Internal Revenue Code. • Applied the Remedial Amendment Guidelines of Code Section 401(b), including the interim/discretionary amendment guidelines of Rev. Proc. 2007-44, the prohibited transaction guidelines of Code Section 4975, the anti-cutback rules of Code Section 411(d)(6), and the nondiscrimination requirements of Code sections 401(k)/(m).• Interpreted statutory changes including HEART, ERERRA, PPA, and the Final Regulations under Internal Revenue Code section 436.• Communicated with applicants to identify plan language requiring revisions for compliance. Show less