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.
Sutherland negotiates the acquisition of financial products for benefit plans.
Represents retirement product and service providers before the IRS, Treasury, EBSA, PBGC, SEC, FINRA, OCC and state regulators.
Sutherland assists in the design, regulatory approval and operation of several hundred insurance, investment and stable value products.
Awards and Rankings
Named to The Best Lawyers in America in the area of employee benefits (ERISA) law (2001-2016)
fellow, American College of Employee Benefits Counsel
Recognized in Legal 500 U.S.A. (2012-2015)
•2006 Pension Protection Act
•Coalition of Collective Investment Trusts
Honorable Clement F. Haynsworth, Jr., U.S. Court of Appeals for the Fourth Circuit