Current View:

This content is provided by Rosina B Barker.

Practice Areas

Rosina Barker, a partner in the employee benefits practice at Morgan Lewis, counsels clients on the Employee Retirement Income Security Act, tax, and securities law aspects of their employee benefits and executive compensation plans. Her practice ranges from sophisticated defined benefit pension plan matters to complex executive compensation issues. Rosina is a nationally known author on Internal Revenue Code Section 409A compliance, and numerous companies engage her specifically to provide counsel in this area. She has drafted and amended multiple equity, deferred compensation, and incentive pay plans for compliance with Code Sections 409A, 83, 162(m), 457A, and 280G, and she advises clients on the many tax, fiduciary, and governance issues arising from these plans. For more information, please view her bio at


Harvard University, 1979, A.B., cum laude; Harvard University John F Kennedy School of Government, 1983, M.P.P.; Georgetown University Law Center, 1990, J.D., magna cum laude, Order of the Coif