Mark Smith helps financial service providers and Fortune 50 companies successfully design and administer retirement, employee benefit, insurance and executive compensation arrangements. He provides a pragmatic perspective on the tax, Employee Retirement Income Security Act (ERISA) and other legal considerations applicable to these arrangements.
Banks, broker-dealers, insurance companies, investment advisers and managers, mutual funds, retirement platforms, other product and service providers, and plan sponsors seek Mark’s counsel on a broad range of consulting, transactional and regulatory matters. Clients say he has “extensive experience" and provides solutions that are "concise, easy-to-understand" and "invaluable; he is very adept at assisting clients with navigating the regulatory waters."
Mark has also managed more than 50 tax and ERISA cases in federal court, including Nationwide Mutual Insurance Co. v. Darden (Supreme Court 1992) and, for the amici, in Albertson’s, Inc. v. Commissioner (9th Cir. 1993, 1994). Mark also advises on the taxation of corporate and nonqualified insurance products, including corporate- and bank-owned life insurance (COLI/BOLI) policies.
From 1999 to 2007, Mark served as partner-in-charge of Sutherland's Washington, DC, office and firmwide Executive Partner.
Awards and Rankings
Named to The Best Lawyers in America in the area of employee benefits (ERISA) law (2001-2017)
Recognized in Legal 500 U.S.A. (2012-2015)
Fellow, American College of Employee Benefits Counsel
Co-Chair, IRI Retirement Summit (2012-present)
Past Presidents Council (2011-present), Former President (2009-2011) and Director (2008-2011), District of Columbia Bar Foundation
Former Director, D.C. Access to Justice Foundation (2009-2012)
Former Chair, Employee Benefits Committee, Tort Trial and Insurance Practice Section, American Bar Association (1991-1992)
Former Delegate, Joint Committee on Employee Benefits, American Bar Association
Former Member, Advisory Board, Georgetown Corporate Counsel Institute