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
• Confer with taxpayers to determine whether the plan satisfies all the requirements for qualification including contacting third parties to obtain or verify information.

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
• 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.
• Applied the Remedial Amendment… Show more Exempt and Government Entities Division; Rulings & Agreements – Employee Plans Determinations
• 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.
• Interpreted statutory changes including HEART, ERERRA, PPA, and the Final Regulations under Internal Revenue Code section 436.