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, 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 the Eversheds Sutherland (US) Washington DC office and as US Executive Partner. From 2012 to 2016, he was practice group leader for the US tax and employee benefits practices.