W. Mark Smith: Lawyer with Sutherland Asbill & Brennan LLP

W. Mark Smith

Mark W. Smith
Washington,  DC  U.S.A.

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AV® Preeminent

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Practice Areas

  • Employee Benefits & Executive Compensation
  • Retirement Products & Services
  • Financial Services
  • Insurance
  • Banking & Financial Institutions
  • Broker-Dealer
  • Investment Adviser
  • Private Investment Funds
  • Mutual Funds
  • Capital Markets & Investments
  • Insurance Taxation
  • Insurance Products
  • Tax
Contact InfoTelephone: 202.383.0221
Fax: 202-637-3593
University University of Kansas, B.A. Phi Beta Kappa
Law SchoolCornell University School of Law, J.D., magna cum laude Editor-in-Chief, Cornell Law Review, Order of the Coif
Admitted1981, District of Columbia

Professional Activities
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

BornKansas City, Missouri, May 7, 1955

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 concise, easy-to-understand solutions.“
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.

Selected Experience
Sutherland negotiates the acquisition of financial products for benefit plans.
Sutherland represents retirement product and service providers before government 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 (2001-2015)

fellow, American College of Employee Benefits Counsel

Recognized in Legal 500 U.S.A. (2012-2013)

Client Tools
• 2006 Pension Protection Act
• 409A Law


Honorable Clement F. Haynsworth, Jr., U.S. Court of Appeals for the Fourth Circuit


Documents by this lawyer on Martindale.com

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Beta Testing FATCA: IRS Declares 2014 and 2015 as a Transition Period for FATCA Administration and Enforcement and Provides an Additional Six Months of Relief for Certain Preexisting Obligations
Dennis L. Allen,William R. Pauls,Linda A. Sciuto,W. Mark Smith,William J. Walderman, May 13, 2014
Pursuant to Notice 2014-33 (the Notice), the IRS announced that it will treat calendar years 2014 and 2015 as a transition period for the administration and enforcement of the due diligence, reporting, and withholding provisions of the Foreign Account Tax Compliance Act (FATCA). During this...

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Office Information

W. Mark Smith

700 Sixth Street NW, Suite 700
WashingtonDC 20001-3980


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