Ms. Espinet graduated from The University of Scranton, PA. with a Bachelors of Science degree in 1995. She received her Juris Doctor degree in 1998, from The Catholic University of America, Columbus School of Law in Washington, D.C. Ms. Espinet had the distinct honor while attending Columbus Law School of being a moot court associate and trial competition competitor. She was a member of the sports law society, student bar association and the women’s law caucus.
She went on to receive her LL.M. post-Juris Doctor degree from the Georgetown University Law Center, Washington, D.C. in taxation in February 2000.
She is admitted to practice law before the United States Tax Court as well as in the state and federal courts in New York, Maryland, Florida and the District of Columbia. She is a member of the respective professional bar associations for these states.
New York State and Federal Court (2000), District of Columbia State and Federal Court (2002), United States Tax Court (2002), Florida (2006), and Maryland (Pending)
Georgetown University Law Center, Washington, DC
Certificate in Employee Benefits Law, February 2000
Member, LL.M. Tax Council
The Catholic University Of America, Columbus School Of Law, Washington, DC
Moot Court Associate: Dean's Cup Competitor, Trials Competition Competitor; Member, Sports Law Society; Member, Student Bar Association
Social Programming Committee; Member, Women's Law Caucus
University Of Scranton, Scranton, PA
Bachelor of Science, Political Science and History
Rolinski & Suarez, LLC, Potomac, MD
- Responsible for managing and litigating a diverse caseload representing clients in D.C. Superior Court, Montgomery County Circuit Court (civil & family), U.S. Immigration Court, U.S. Tax Court, North Carolina Superior and Appellate Courts and The United States District Court for the District of Columbia, Southern District of Maryland, and Southern District of New York
- Draft and review all pleadings including, complaints, answers, motions, briefs
- Draft discovery, including interrogatories, document requests and requests for admissions
- Prepare client answers to all discovery material
- Prepare, defend and conduct various depositions, including expert witnesses
- Conduct extensive legal research on a broad range of legal issues and topics
- Draft appellate briefs on the Foreign Sovereign Immunities Act which was submitted to the U.S. Court of Appeals for the District of Columbia Circuit
- Draft two appellate briefs on the issue of personal jurisdiction over non-resident defendants which was submitted to the North Carolina Court of Appeals and the U.S. Court of Appeals for the 4th Circuit
- Conduct oral arguments before a three judge panel in the North Carolina Court of Appeals
- Advise corporate clientele regarding various tax, formation, dissolution, and operations issues
- Supervise a staff of two, including legal secretary and law clerk
- Develop innovative solutions to client legal issues and implement
- Draft client correspondence and opinion letters
- Draft articles to be published on the firm’s website and distributed in the firm’s newsletter
August 1999 – September 2000
KPMG LLP, Washington, DC
Supervising Senior Tax Specialist
- Provided employee benefit tax consulting services to clients and firm practice offices
- Drafted and reviewed opinion letters for structures involving 401(k) plans, defined benefit plans, statutory and non-statutory stock option plans, and executive compensation plans
- Assisted with the structuring and implementation of employee benefit programs for clients
- Developed solutions and ideas regarding employee benefit plan tax planning issues
- Reviewed all compensation and benefits related technical documents for posting on the internal web site
- Drafted articles for weekly tax bulletin, which is distributed firm wide
August 1998 – August 1999
The Law Offices of Sylvia J. Rolinski, Silver Spring, MD
- Drafted and filed pleadings, motions, briefs and discovery for civil suits in D.C. Superior Court and the Fourth Circuit Court of Appeals
- Conducted client interviews, prepared answers to interrogatories and briefed clients for depositions
- Researched extensively negligence, contract, tax, and immigration issues
- Drafted client correspondence and opinion letters.
The Honorable Richard A. Levie, Deputy Presiding Judge Civil Division
Superior Court for the District of Columbia, Washington, DC
- Drafted judicial orders on a variety of civil issues including two large asbestos class actions
- Researched issues involving the D.C. Human Rights Act, the rights of motor carriers, child neglect laws and landlord tenant issues
- Assisted with court proceedings and preparation of court calendar
Department of Justice, Commercial Litigation Branch, Washington, DC
- Drafted legal briefs, motions, and memoranda submitted to the Court of Federal Claims
- Prepared answers to interrogatories, compiled detailed legal research on claims to which the Government must defend, and wrote intra-office memoranda detailing the recommended course of action.
Office Of Corporation Counsel, Civil Enforcement Division, Washington, DC
- Drafted legal briefs and motions
- Researched legal claims brought against the District of Columbia and reported a recommended course of action.
PAPERS AND ARTICLES
Danielle M. Espinet, Cash Balance Plans: A New Age Of Defined Benefit Plan:
Are They Really As Bad As Everyone Says? (2000) (unpublished Masters Tax Law Thesis, Georgetown University Law Center).
Danielle M. Espinet, When Thought Becomes Plan: When Must An ERISA Fiduciary Disclose Pending Benefit Changes? (1998)
(unpublished manuscript, Catholic University of America, Columbus School of Law) prepared for directed research credit, supervision by Professor Regina Jefferson.
Danielle M. Espinet, ERISA's Anti-Alienation Clause And The Pre-Emption Of Federal Bankruptcy Law: When Can Judgment Creditor’s Attach Pension Benefits? (1997) (unpublished manuscript, Catholic University of America, Columbus School of Law) prepared for directed research credit, supervision by Professor Regina Jefferson
Full List Available Upon Request