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Rosina B. Barker
Partner
1700 Pennsylvania Avenue, N.W.
Suite 600
Washington, DC 20006
T:  202.662.3420
F:  202.393.7601

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Rosina B. Barker is a partner in Ivins Phillips & Barker’s Compensation and Benefits practice. She advises many of the largest corporations in the world on the ERISA, tax and securities law aspects of their employee benefit and executive compensation plans. Clients value Rosina as a trouble shooter and problem solver who brings technical precision and a practical, business-oriented approach to clients' most intractable compensation issues. Before joining Ivins in 1991, Rosina served on the Tax Staff of the Ways and Means Committee, where she had primary staff responsibility for all pension and employee benefit legislation before the Committee — an experience bringing Washington know-how to her practice.

 Recent engagements include significant projects for Xerox Corporation, Barclays Capital, NCR Corporation, Progressive Insurance, IBM, Fidelity Investments, Lorillard Tobacco Company, Milliken & Company, SABIC Innovative Plastics, and Mercer.

Representative Matters
  • Rosina has advised numerous clients on de-risking their defined benefit pension plans in transactions ranging from several hundred million to over 50 billion dollars, including “lift out” annuity contract purchases; lump sum offers to retirees in pay status as well as terminated vested participants, and pension plan terminations.
  • Rosina obtained one of the first IRS de-risking private letter rulings (PLRs) permitting a defined benefit plan to offer lump sum payouts to retirees in pay status.
  • For a client seeking to terminate its plans’ employer stock fund,  Rosina devised an innovative process ensuring fiduciary compliance and avoiding any inadvertent signal that management had lost faith in the company.  Rosina has also advised numerous clients in creating a Dudenhoeffer-consistent fiduciary process to evaluate the prudence of keeping the employer stock fund.
  • When the IRS took the position that a company’s innovative cash balance design was intrinsically disqualifying, Rosina reversed the IRS’s adverse position and obtained a favorable determination letter and technical advice memorandum (TAM) notwithstanding the government’s earlier, published position that the design violated ERISA and the qualification rules of the Internal Revenue Code.
  • Rosina has drafted and amended scores of executive compensation plans for compliance with Internal Revenue Code sections 409A, 162(m), 457A and other law, and as a nationally known author on Section 409A problems, has been engaged by numerous companies to advise on Section 409A compliance issues.
  • Rosina has advised numerous clients on ACA compliance for their health plans, ranging from the renegotiation of vendor contracts to avoid 4980H penalties, to the creation and design of retiree health exchanges, to the design of ACA compliant health plans for expatriate US citizen outbound employees and foreign national employees.
Government Service

Staff, U.S. House Ways and Means Committee, 1983 - 1991

Honors & Awards

Chambers Ranked

Best Lawyers in America

Superlawyers, Washington D.C.

Memberships & Affiliations

Fellow, American College of Employee Benefits Counsel

Member, Bloomberg BNA Pension & Benefits Advisory Board

Member, John Marshall School of Law Advisory Board

Editor in Chief Emerita, Benefits Law Journal

DC Bar, Taxation Section

American Bar Association, Section of Taxation

Publications
News
Education

Georgetown University Law Center, 1990, J.D., magna cum laude

  • Order of the Coif
  • Nelson T. Hartson Memorial Award

Kennedy School of Government, Harvard University, 1983, M.P.P.

Harvard University, 1979, A.B., cum laude