Daniel J. Horwitz

Daniel J. Horwitz

PartnerNew York, NY

T: (212) 455-0448

F: (212) 448-0066

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Biography

Daniel J. Horwitz is the Chair of the Firm's White Collar Defense and Investigation Practice. He focuses his practice on the defense of individuals and companies in white collar criminal and regulatory enforcement investigations, as well as in complex commercial lawsuits and arbitrations. He routinely handles matters before federal and state prosecutors and regulatory agencies, including the U.S. Attorneys for the Southern and Eastern Districts of New York, the Securities and Exchange Commission, the Manhattan District Attorney and the New York Attorney General. He has also led numerous internal investigations on behalf of corporations, audit committees, special litigation committees and special board committees.

Specifically, Mr. Horwitz has represented clients in connection with allegations of securities fraud, corporate accounting fraud, insider trading, Foreign Corrupt Practices Act violations, tax fraud, construction industry fraud, money laundering, public corruption and antitrust violations.

Prior to joining McLaughlin & Stern LLP, Mr. Horwitz was a partner in the New York office of an AMLaw 100 firm and a boutique litigation firm. Previously, Mr. Horwitz served as an Assistant District Attorney in the Frauds Bureau of the Manhattan District Attorney's Office. He is an accomplished trial lawyer, having tried many complex cases in both federal and state courts.

In addition to his law practice, Mr. Horwitz is a Member of the New York State Judicial Screening Committee, serves on the Port Authority of New York and New Jersey’s Board of Commissioners and is a Commissioner on the New York State Joint Commission on Public Ethics (“JCOPE”).  He was nominated to these positions by Governor Andrew M. Cuomo.  Previously, Mr. Horwitz served as JCOPE Chair from 2013 to 2016 and a JCOPE Commissioner from 2011 until 2016.

Mr. Horwitz began his legal career as a law clerk to the Honorable John T. Nixon in the United States District Court for the Middle District of Tennessee (Nashville). Prior to his legal career, Mr. Horwitz served as Legislative Director and Legislative Assistant to Congressman Thomas J. Downey from 1982 to 1990.

He has been named a Top 100 New York Metro Attorney by New York Super Lawyers since 2012, been named as a Super Lawyer since 2009 and has been recognized since 2012 by Best Lawyers in America in the area of White Collar Criminal Defense.

 

RECENT REPRESENTATIVE MATTERS

White Collar Defense

  • A NASDAQ-listed multinational telecommunications company in connection with investigations by and settlements with the Department of Justice and Securities and Exchange Commission over FCPA violations, following an extensive internal investigation.
  • A NYSE-listed energy company in connection with an internal investigation and investigations by the Manhattan District Attorney, New York City Department of Investigation and New York City Business Integrity Commission into allegations of fraud in the heating oil industry, resulting in no charges being filed against the Company or its executives.
  • A prominent regional subsidiary of a NYSE-listed construction company in parallel investigations by the Manhattan District Attorney and city, state and federal regulators over allegations of M/WDBE fraud that resulted in no criminal charges against the company, its executives or employees.
  • A specialty sub-contractor subsidiary of a multi-national corporation in parallel investigations by the U.S. Attorney for the Eastern District of New York and city, state and federal regulators over allegations of M/WBDE and payroll tax fraud.
  • A prominent regional construction company in connection with an investigation and prosecution by the Manhattan District Attorney over payroll tax fraud.
  • A WBE construction supply company in connection with an investigation by the New York Attorney General, resulting in no criminal charges filed against the company, its executives or employees.
  • A specialty construction subcontractor in connection with parallel investigations by Manhattan District Attorney and city, state and federal regulators over allegations of M/WBE fraud, resulting in a non-criminal settlement with the authorities.
  • A multi-national airline in connection with an investigation by the Queens District Attorney over pet safety issues, resulting in no charges against the airline or any airline personnel.
  • A prominent South American soccer executive in the "FIFA" indictment brought by the United States Attorney for the Easter District of New York.
  • An executive with a national specialty construction company charged by the Manhattan District Attorney in a construction accident case.
  • Swiss bank executives in connection with a DOJ indictment relating to an alleged tax evasion scheme involving bank accounts in "tax haven" jurisdictions.
  • An insurance brokerage executive in connection with an investigation by the U.S. Attorney for the Southern District of New York into STOLI life insurance products. No charges filed against client.
  • An individual stock trader in connection with insider trading allegations in the Eastern District of New York, resulting in a non-jail sentence
  • Served as co-counsel in United States v. Bernard Madoff in the U.S. District Court for the Southern District of New York.
  • A former employee of an international economic agency in connection with investigations by the FBI and an internal investigation by the international economic agency, resulting in no criminal charges being filed.
  • A former Jet Blue flight attendant in connection with criminal charges in Queens, New York.
  • A late-night talk show host in connection with an investigation by the Manhattan District Attorney.
  • Several New York City construction companies and executives in connection with investigations by the Manhattan District Attorney and New York State Department of Taxation and Finance into allegations of tax fraud related to payroll taxes resulting in no charges filed against company executives or employees.
  • The Chief Financial Officer of the local subsidiary of a multinational equipment manufacturer in connection with an investigation and related indictment by the Manhattan District Attorney, resulting in no charges being brought against client.
  • The New York branch of a South American bank over money-laundering allegations by the Manhattan District Attorney that resulted in no charges being brought against client.
  • The president of a prominent chain of check cashing facilities in an investigation and prosecution by the Manhattan District Attorney and the New York State Banking Department over bribery allegations resulting in a non-jail sentence.
  • Several construction subcontractors in connection with investigations by the Manhattan District Attorney concerning allegations of commercial bribery and kickbacks resulting in no charges being brought against clients.
  • A partner at a major New York City law firm charged by the Manhattan District Attorney with assault in connection with the lawyer's pending divorce, resulting in all charges being dismissed.
  • Pool counsel for the employees of a multi-national general contractor in connection with an investigation by the U.S. Attorney for the Eastern District of New York concerning overtime practices.

 

Regulatory Matters

  • Appointed Independent Integrity Monitor by a New York City agency over a trucking company performing work on government contracts.
  • Appointed as a neutral investigator by Governor Cuomo to investigate allegations of strike-sabotage during a long-term strike by union members at a large industrial company.
  • Counsel to the Audit Committee of a publicly-traded manufacturing company in connection with an independent internal investigation into issues related to the company's books and records.
  • Appointed as an independent integrity assessor by a multi-national construction company to review and assess compliance efforts and protocols of the company's subcontractors.
  • The branch manager of a broker-dealer in an FINRA enforcement action alleging fraud, trading ahead and perjury. Won an outright dismissal of all charges after a full evidentiary hearing.
  • A business executive sued by the SEC over allegations of intentional fraud in connection with investments in the resale of sports and entertainment tickets, resulting in a settlement for simple negligence with no admission of liability.
  • A prominent regional law firm specializing in housing litigation in connection with a False Claims Act lawsuits brought by the U.S. Attorney for the Southern District of New York and a relator, resulting in a settlement with substantially mitigated damages and limited admissions of liability.
  • A regional transportation company in connection with suspension and debarment proceedings brought by the Federal Transit Administration and Rockland County over integrity issues; successfully overturned FTA and County suspensions to allow company to continue operations.
  • A multi-national construction company in connection with vendor responsibility matters before state and local agencies.
  • A web-based medical services network and its CEO in connection with an SEC investigation over allegations of "round trip" accounting fraud by the SEC resulting in no charges against the company or its CEO.
  • A small-cap auditing firm and its President in connection with SEC professional standard investigations over accounting fraud allegations.
  • A small-cap auditing firm in connection with professional standard investigations by the SEC and PCAOB resulting in no charges being filed.
  • Several executives at multinational banks in connection with investigations by the SEC into subprime related fraud and trading in the CDS and CDO markets.
  • A Nasdaq listed multinational telecommunications company in action brought by the SEC concerning stock option backdating and earnings manipulation, which resulted in a settlement with the SEC without any financial sanctions after a lengthy internal investigation led by Mr. Horwitz.
  • A senior research analyst at an international financial services firm in connection with an investigation by FINRA over research reports, resulting in no charges being brought against the client.
  • A NASDAQ-listed communications company in connection with an investigation by the New York State Attorney General over allegations concerning internet and wireless phone service.
  • A multi-national music recording and publishing corporation in connection with an audit by the New York State Comptroller resulting in a nuisance-value settlement.
  • A Fortune 50 retail company in connection with an investigation by the New York State Attorney General over allegations of advertising fraud that resulted in a private letter settlement.
  • A New York City area university in an investigation by the New York State Attorney General over allegations over student health insurance that resulted in no action being taken.

 

Complex Civil Litigation

  • Currently representing a multi-national development company in a whistle-blower False Claims Act lawsuit over allegations of overbilling on development and construction projects by multiple defendants.
  • Won dismissal of allegations of fraud and undue influence against beneficiary/executrix in multi-million dollar estate before New York County Surrogates Court and successfully argued for affirmation by the Appellate Division, First Department.
  • A fund-of-funds in connection with civil litigation in state trial and appellate courts over the valuation of interests in a complex real estate investment.
  • The Special Litigation Committee of the Board of Directors of a multinational telecommunications company in derivative lawsuits in federal and state courts over allegations of stock option backdating and accounting fraud.
  • A commercial bank in connection with litigation in state court over allegations of fraud in homeowner lending; case was dismissed.
  • A commercial bank in connection with multiple litigations over allegations of forced insurance placement.
  • Several related trusts in connection with a claw back investigation and related litigation by an SEC appointed receiver in Ponzi-scheme matter.
  • A vice-president of a Swiss bank in connection with multiple litigations over fraud claims against the bank and an investment advisor that resulted in outright dismissals against the client.
  • A small investment banking firm in a breach of contract AAA arbitration, resulting in a finding and award of damages in favor of the client.
  • A fund manager in connection with civil-RICO claims filed in an arbitration.

 

Pro Bono Litigation

  • Represented two men wrongfully convicted of murder in 1992 in hearings to overturn their convictions. Won a hearing that resulted in the conviction being vacated and charges dropped for one client and won a new trial for the second, at which the client was acquitted of all charges. Both men were freed after spending 14 years in jail for crimes they never committed.