Stephen J. Mogila
New York, N.Y.
Stephen Mogila is a Principal located in the firm’s New York office. Mr. Mogila exclusively practices employee benefits law. He works regularly with trustees, plan administrators and sponsors of collectively bargained and single employer employee benefit plans – large and small — in a variety of private and public sector industries.
The nature of Mr. Mogila’s practice embraces virtually all aspects of employee benefits law, ranging from the establishment, plan design, administration, regulatory compliance, merger and termination of pension, defined contribution, welfare, retiree-health, vacation, and training/apprenticeship benefit plan programs. Over the years, Mr. Mogila has provided representation in connection with the full spectrum of fiduciary, tax qualification, benefit funding, and plan investment issues. He has advised on issues in connection with highly complex and multi-faceted withdrawal liability transactions.
Mr. Mogila has extensive experience in assisting clients with government audits and investigations as well as the correction of plan tax-qualification errors/violations and prohibited transaction issues. As part of this process, he counsels clients regarding the voluntary correction programs offered by the Internal Revenue Service and the Department of Labor.
Mr. Mogila has written extensively on a variety of employee benefit matters. In connection with his breadth of knowledge relating to health and welfare plans and the healthcare reform law, he co-authored an article for the Hofstra Law Review titled The U.S. Supreme Court Upholds the Healthcare Reform Law: What’s Next for Employer-Sponsored Group Health Plans?; and contributed to The New Health Care Reform Law – What Employers Need to Know; a question and answer guide that provides responses to the various compliance mandates under the Affordable Care Act.
Mr. Mogila earned a B.A. in Political Science in 1996 from Seton Hall University and received his J.D. in 2000 from University of Baltimore School of Law where he was the Staff Editor of the Intellectual Property Law Journal. He also received an LL.M. in Taxation in 2001 from New York University School of Law.
In addition to having worked at an international law firm and a labor law firm in New York, Mr. Mogila previously served as a Deputy Attorney General in the Treasury Section of the Office of the New Jersey Attorney General. He is admitted to practice in New York, New Jersey and Maryland.
Mr. Mogila was recognized by the New Jersey Bar Association in its 2012 New Leaders of the Bar as one of New Jersey’s top 50 lawyers under the age of 40.
New York University School of Law, LL.M. – Taxation, 2001
University of Baltimore School of Law, J.D., 2000
Seton Hall University, B.A., 1996