Since 1981, Mark Smith, an attorney with Sutherland Asbill & Brennan LLP, has advised clients on tax, ERISA and other issues related to retirement, executive compensation, insurance, cafeteria and other employee benefit plans. He is engaged on behalf of insurance companies, broker-dealers, investment advisers and managers, banks, consulting firms, other service providers and plan sponsors for a range of consulting, transactional, regulatory and litigation matters. He is also proficient in 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, D.C., office and firmwide Executive Partner. Before joining the firm, Mark clerked for then Chief Judge Clement Haynsworth of the United States Court of Appeals for the Fourth Circuit. Representative Experience Mark's extensive representative experience includes: · Advising a variety of plan sponsors, including Fortune 50 companies, on their employee benefits and insurance matters. · Assisting in the design and operation of several hundred insurance and investment products; investment advisory, management and broker-dealer arrangements; and record keeping and other plan service arrangements. · For benefits plans and sponsors, negotiating the acquisition of more than 50 sophisticated investment and insurance products. · Representing our clients before the Internal Revenue Service (IRS), the U.S. Department of Treasury, the Employee Benefit Security Administration (EBSA) of the Department of Labor (DOL), the Pension Benefit Guaranty Corporation (PBGC), the U.S. Securities and Exchange Commission (SEC), and the Financial Industry Regulatory Authority (FINRA). · Managing more than 40 tax and ERISA cases in federal court. · Serving as counsel for the Nationwide Insurance Companies in a series of cases culminating in Nationwide Mutual Insurance Co. v. Darden (Supreme Court 1992) and for the amici in Albertson's, Inc. v. Commissioner (9th Cir. 1993, 1994). Professional Honors and Awards · Selected for inclusion in Washington, D.C., Super Lawyers® (2010, 2011) · Named to The Best Lawyers in America in the area of employee benefits law (2001-2012) · Fellow, American College of Employee Benefits Counsel Professional and Community Involvement · Past Presidents Council, Former President and Director (2008-2011), District of Columbia Bar Foundation · 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 Recent Publications and Speaking Engagements · Co-author, "Class Certification In Haddock - An Outlier?" Law 360 (December 18, 2009) · Co-author, "First 100 days and labor law," Daily Report (May 1, 2009) · Author, "Investment Advice for Employee Benefit Plans and IRAs," PLI Investment Adviser Regulation (2008 and subsequent updates to 2d edition) · Author, "ERISA Compliance Issues for Broker-Dealers," PLI Broker-Dealer Regulation (2008 and subsequent updates) · Co-author, "Legal/Regulatory Considerations," The Handbook of Stable Value Investments (1998) · Speaker, "ERISA, DOL and Fiduciary Standards - What to Expect This Session," One Voice 2012: FSI Broker-Dealer Conference (January 23-25, 2012) · Speaker, "Institutional Advisory Services," PLI Fundamentals of Investment Adviser Regulation (July 15, 2011) · Speaker, "ERISA/Tax Update," 2011 IRI Government, Regulatory and Compliance Conference (June 28, 2011) · Speaker, "Recent Developments and Trends in Retirement Plan Litigation," 2011 IRI Government, Regulatory and Compliance Conference (June 27, 2011) · Speaker, "Retirement Market Developments," 2011 Sutherland Securities Symposium · Speaker, "Preparing for the New ERISA Fee Disclosure Rule, and Ramifications of a New ERISA Fiduciary Definition," IA Watch and BD Week Webinar (March 15, 2011) · Speaker, "Pension Market and ERISA Developments," ALI-ABA Life Insurance Company Products: Key Federal Regulatory Developments Update (February 3, 2011) · Speaker, "Retirement Market Developments," 2010 Sutherland Securities Symposium · Speaker, "Product Tax Update," 2010 Life Insurance Council of New York (LICONY) Tax Conference (November 10, 2010) · Speaker, "Pension Market and ERISA Developments," ALI-ABA Conference on Life Insurance Company Products (October 28-29, 2010) · Speaker, "Impact of the Patient Protection and Affordable Care Act," LICONY Health Care Legislation Webinar (June 24, 2010) · Speaker, "Institutional Advisory Services," PLI Fundamentals of Investment Adviser Regulation 2010 (July 16, 2010) · Speaker, "Making Your 401(k) Last a Lifetime," ABA Tax Section Miniprogram (Spring 2010) · Speaker, "Tax/ERISA Updates," IRI Government, Regulatory and Compliance Conference (April 28-30, 2010) · Speaker, "New Pay-to-Play Rules and an ERISA Update," IA Compliance Best Practices Summit (March 25-26, 2010) · Speaker, Tax Executives Institute (TEI) Talking Points Series Webinar: "Funding Retirement Plans When Cash Is King: In-Kind Contributions" (2009) · Speaker, "Retirement Market Developments," Sutherland Securities Symposium (April 21, 2009) · Speaker, ALI-ABA Investment Adviser Regulation Course (January 15-16, 2009) · Speaker, Investment Adviser Roundtable: 2009 Industry and Regulatory Outlook (January 14, 2009) · Speaker, LICONY Tax Conference (November 13, 2008) · Speaker, Sutherland Securities Symposium (October 30, 2008) · Speaker, 403(b) Retirement Plans: A Map of the New World (October 28, 2008) · Speaker, NAVA 2008 Annual Meeting (October 5-7, 2008) · Speaker, Society of Actuaries Insurance Product Tax Seminar (September 8-9, 2008) · Speaker, Sutherland Securities Symposium (July 31, 2008) · Speaker, TEI Region II Tax Forum (June 17-18, 2008) · Speaker, NAVA 2008 Compliance and Regulatory Affairs Conference (June 1-3, 2008) · Speaker, 2008 Retirement Income Distribution Evolution Summit (April 30, 2008) · Speaker, Independent Broker-Dealer Regulatory Forum (April 16, 2008) · Speaker, 2008 Pro Bono Institute (February 28-29, 2008) · Speaker, Annuities in DC Plans-Creating Products for and Marketing to DC Plan Sponsors Webinar (February 6, 2008) · Speaker, ALI-ABA Investment Adviser Regulation Program (January 24-25, 2008) Industries Financial Services Retirement Products and Services News Nine Sutherland Attorneys Named D.C. Super Lawyers in 2011
May 3, 2011 Eight Sutherland Attorneys Recognized by Washington DC Super Lawyers
March 3, 2010 Twelve Sutherland Attorneys Recognized by Washington, D.C., Super Lawyers ®
April 30, 2009 Sutherland Launches WorkerClassification.com
Web Site Addressing the Classification of Today's Workforce... April 28, 2009 "GETTING PERSONAL: Rules May Open Door For Annuities In 401(k)s" A DOW JONES NEWSWIRES COLUMN
October 9, 2008 Legal Alerts Legal Alert: 2011 in Review: ERISA Individual Prohibited Transaction Exemptions
January 5, 2012 Legal Alert: IRS Extends and Expands Relief, Seeks Comments on Puerto Rico Plans and Group Trusts
January 4, 2012 Legal Alert: IRS Provides Temporary Relief for IRA Cross-Collateralization Agreements
December 14, 2011 Legal Alert: Proposed New Enforcement Procedures and Reporting for MEWAs
December 7, 2011 Legal Alert: DOL Opines on Prohibited Transaction Relief for Indemnities for Futures Trading Accounts
November 30, 2011 Legal Alert: Agencies Delay Summary of Benefits and Coverage Requirements, Issue FAQs on Mental Health Parity
November 21, 2011 Legal Alert: Supreme Court to Hear Appeal on Constitutionality of Health Reform Law
November 16, 2011 Legal Alert: IRS Releases Advance Draft of Proposed Regulations on Governmental Plans
November 9, 2011 Legal Alert: Two Classes of Annuity Providers Do Not Violate § 403(b) Universal Availability Requirement
November 3, 2011 Legal Alert: ERISA Participant Disclosure Will Not Violate SEC Advertising Rules
November 2, 2011 Legal Alert: DOL Updates ERISA PTE Procedures
October 31, 2011 Legal Alert: DOL Releases Final PPA Participant Advice Regulation
October 26, 2011 Legal Alert: New Worker Classification Procedures Affect IRS/DOL Compliance and Enforcement Efforts
September 26, 2011 Legal Alert: DOL Releases Interim Guidance on Electronic Disclosure to Participants of Fee and Expense Information
September 20, 2011 Legal Alert: IRS Pulls the Plug on Efforts to Tax Employer-Provided Cell Phones
September 19, 2011 Legal Alert: IRS Issues Final Regulations on Penalties for Reportable Transactions
September 13, 2011 Legal Alert: 2011-2012 Regulatory Agendas for Employee Benefits Published by Treasury and DOL
September 6, 2011 Legal Alert: Regulators Consider Whether Stable Value Contracts Should Be Subject to Regulation as Swaps under the Dodd-Frank Act and Solicit Public Comment
August 30, 2011 Legal Alert: New Rules for Summaries of Health Benefits and Coverage
August 23, 2011 Legal Alert: Guidance on Purchasing Health Coverage in an Insurance Exchange
August 19, 2011 Legal Alert: IRS Issues Interim Guidance on the Federal Income Tax Treatment of Annuity and Life Insurance Contracts with a Long-Term Care Insurance Feature
August 16, 2011 Legal Alert: 11th Circuit Rules PPACA Mandate is Unconstitutional - Supreme Court Review Likely
August 15, 2011 Legal Alert: New Guidelines for Women's Preventive Health Care
August 4, 2011 Legal Alert: DOL Further Defers Compliance Dates for New Disclosures
July 15, 2011 Legal Alert: DOL Opines on Scope of PTE 86-128
July 7, 2011 Legal Alert: IRS Modifies Guidance on Partial Exchanges of Annuity Contracts
June 30, 2011 Legal Alert: Changes to PPACA Claims and External Review Rules Include More Transition Relief
June 29, 2011 Legal Alert: DOL Opines on QPAM Issue in Stable Value Context
June 9, 2011 Legal Alert: IRS Rules that Annuity Payouts with Automatic Increases Are Not "Substantially Equal Periodic Payments"
May 24, 2011 Legal Alert: The Latest Guidance on Health Reform: Reporting the Cost of Coverage to Employees and More FAQs on Grandfathered Plans
April 8, 2011 Legal Alert: IRS Rules on Additional Wrap Programs Paid for Outside of IRAs
March 10, 2011 Legal Alert: IRS Rules on 403(b) Plan Terminations
March 1, 2011 Legal Alert: DOL Advisory Opinions Consider Fiduciary Issues
February 16, 2011 Legal Alert: Ready... Aim... Fire! FY 2012 Budget Proposals (Once Again) Target Insurance Companies
February 16, 2011 Legal Alert: Another Strike Against PPACA
February 2, 2011 Legal Alert: Supreme Court Holds Chevron Deference Applicable to "Interpretive" Regulations
January 26, 2011 Legal Alert: 2010 in Review: ERISA Individual Prohibited Transaction Exemptions
January 6, 2011 Legal Alert: 2011 Regulatory Agendas for Employee Benefits Published by Treasury and DOL
January 5, 2011 Legal Alert: IRS Rules Again on Annuity Issues in Defined Contribution Plans
January 4, 2011 Legal Alert: IRS Provides Relief for Retirement Plan Providers from New Tax Return Preparer (PTIN) Requirements
January 3, 2011 Legal Alert: IRS Issues Guidance Delaying Enforcement of Nondiscrimination Rules for Insured Health Plans
December 29, 2010 Legal Alert: IRS Issues Guidance on the Deduction Limitation of Code Section 162(m)(6)
December 29, 2010 Legal Alert: IRS Further Expands Availability of Rev. Rul. 81-100 Group Trusts, and Extends Time to Spin Off Puerto Rican Participants from U.S. Plans
December 22, 2010 Legal Alert: Court Finds Individual Mandate of PPACA Unconstitutional
December 16, 2010 Legal Alert: DOL Proposes Further Disclosures for Target Date Funds and Default Investments
December 6, 2010 Legal Alert: IRS Expands Code § 409A Correction Guidance
December 6, 2010 Legal Alert: IRS Issues Guidance on In-Plan Roth Rollovers
December 3, 2010 Legal Alert: IRA Providers Give Thanks to IRS
November 29, 2010 Legal Alert: IRS Expands Unforeseeable Emergency Distributions for 409A and 457(b) Plans
November 11, 2010 Legal Alert: DOL Proposes to Expand "Fiduciary" Status under ERISA
October 25, 2010 Legal Alert: DOL Finalizes New ERISA Disclosure Rules for Participant-Directed Retirement Plans
October 20, 2010 Legal Alert: Round-up of Recent Guidance on Health Care Reform
October 15, 2010 Legal Alert: DOL OIG Recommends Further ERISA Regulation of Service Provider Conflicts of Interest
October 6, 2010 Legal Alert: Department of Labor Commences Proxy Voting Inquiry
August 9, 2010 Legal Alert: Agencies Issue Rules Implementing Preventive Care Requirements
July 21, 2010 Legal Alert: DOL Issues New ERISA Disclosure Requirements for Retirement Plan Service Providers
July 20, 2010 Legal Alert: IRS Updates Model Language for Traditional, Roth, and SIMPLE IRAs
July 7, 2010 Legal Alert: Final Early Retiree Reimbursement Application Available
June 29, 2010 Legal Alert: PPACA Rules on Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions of Coverage, and Patient Protections Issued
June 28, 2010 Legal Alert: DOL Releases Final Regulations Relating to Time and Order of QDROs
June 10, 2010 Legal Alert: Early Retiree Reimbursement Application Available
June 3, 2010 Legal Alert: Supreme Court Holds that ERISA Does Not Impose "Prevailing Party" Requirement for Award of Attorneys' Fees
May 24, 2010 Legal Alert: Plan Amendments Required in 2010
May 18, 2010 Legal Alert: New Rules on Extension of Health Plan Coverage to Children Up to Age 26
May 12, 2010 Legal Alert: DOL and SEC Publish Investor Bulletin on Target Date Funds
5/12/2010 Legal Alert: Preparing for the Early Retiree Reinsurance Program: A Checklist
May 11, 2010 Legal Alert: Health Care Reform - Understanding the Grandfather Rules
May 5, 2010 Legal Alert: DOL Publishes 2010 Regulatory Agenda for Employee Benefits
April 28, 2010 Legal Alert: ERISA 401(k) Plan Proprietary Fund Claims Dismissed in Part
March 23, 2010 Legal Alert: Department of Labor Introduces New §403(b) Web Page and Provides Additional §403(b) Guidance
March 1, 2010 Legal Alert: Department of Labor Reproposes PPA Participant Investment Advice Regulation
March 1, 2010 Legal Alert: Broker's Wage and Hour Collective Action Dismissed in Favor of Enforcing Arbitration Agreement
February 10, 2010 Legal Alert: DOL and Treasury Request Information on Lifetime Income Options for Retirement Plan Participants
February 2, 2010 Legal Alert: FY 2011 Budget Contains a Number of Tax Proposals Targeting Insurance Companies
February 2, 2010 Legal Alert: DOL Issues Model Notices Updated for the Extension of the COBRA Premium Subsidy
January 19, 2010 Legal Alert: DOL Finalizes Safe Harbor for Timely Remittance of Participant Contributions to Small Plans
January 14, 2010 Legal Alert: IRS Rules on Annuity Issues in Defined Contribution Plans
January, 6, 2010 Legal Alert: The Criminal Provisions of ERISA
January 4, 2010 Legal Alert: Extension of the COBRA Premium Subsidy
December 24, 2009 Legal Alert: IRS Rules That Quota Share Reinsurance Arrangements Are "Insurance" and Continues to Apply Prior Principles
December 18, 2009 Legal Alert: Year-End IRS Guidance: Limited PPA Amendment Relief, § 403(b) Opinion/Determination Letters, 2009 Cumulative List and § 409A/TARP Relief
December 16, 2009 Legal Alert: 2009-2010 Regulatory Plans for Employee Benefits Are Published
December 14, 2009 Legal Alert: IRS Releases Chief Counsel Advice on Year-End Bonus Accruals
December 14, 2009 Legal Alert: DOL Confirms that Assets in Registered Fund of Funds are not Subject to ERISA
December 11, 2009 Legal Alert: Haddock Update - Class Certification Granted
November 16, 2009 Legal Alert: Deferred Compensation Timing Rules, Rather Than Subchapter L, Govern Insurance Company's Deduction for Retiree Medical Benefits
October 28, 2009 Legal Alert: New Regulations Prohibit Discrimination in Health Plans Based on Genetic Information and Revise Related Privacy Rules
October 6, 2009 Legal Alert: IRS Approves "Longevity" Annuity
September 28, 2009 Legal Alert: Summary Prospectus May Be Used to Satisfy ERISA § 404(c) Prospectus Delivery Requirement
September 9, 2009 Legal Alert: Treasury Announces Retirement Savings Initiatives
September 9, 2009 Legal Alert: Treasury Adopts Good Faith Rule for Minimum Distributions From Governmental Plans
September 8, 2009 Legal Alert: GAO Reports on Alternative Approaches to Private Pensions
August 28, 2009 Legal Alert: Proposed Neal Bill Reintroduced to Limit Deductibility of Offshore Related Insurance Premiums
August 3, 2009 Legal Alert: DOL Provides Form 5500 Transition Relief for 403(b) Programs
July 22, 2009 Legal Alert: IRS Completes Process of Declaring Selected Pre-2007 § 403(b) Guidance Obsolete
June 30, 2009 Legal Alert: IRS Provides Guidance on PPA Rules for Employer-Owned Life Insurance
June 2, 2009 Legal Alert: IRS Proposes Regulations Permitting Suspension or Reduction of Safe Harbor Nonelective Contributions
May 20, 2009 Legal Alert: IRS Rules on Long-Term Care Coverage Provided Through an Annuity Contract
May 12, 2009 Legal Alert: IRS Rules on Secondary Market Sales of Life Insurance Contracts
May 5, 2009 Legal Alert: IRS Posts Draft Prototype 403(b) Plan Language for Comment
April 14, 2009 Legal Alert: House Legislation Proposes Up to 12 Weeks of Annual Paid Leave for U.S. Workers
April 9, 2009 Legal Alert: Highlights From the 2009 SIFMA Legal and Compliance Annual Seminar
April 3, 2009 Legal Alert: DOL Issues Model Notices for COBRA Premium Reduction
March 20, 2009 Legal Alert: Fed and FTC Regulation of Retirement Plan Loans to Participants: Going and Coming?
March 12, 2009 Legal Alert: Summary Judgment for 401(k) Plan Sponsor in ERISA Revenue Sharing/Excess Fee Litigation
March 9, 2009 Legal Alert: Economic Stimulus Package Creates New Whistleblower Protections for Employees of Government Contractors
March 9, 2009 Legal Alert: DOL Continues to Provide ERISA Relief Facilitating Liquidity for Auction Rate Securities
March 4, 2009 Legal Alert: Automatic Contribution Arrangements - Final Regulations
March 3, 2009 Legal Alert: IRS Publishes Final 2009 Form 5498 for IRAs
February 20, 2009 Legal Alert: Seventh Circuit Affirms Judgment for Employer and Mutual Fund Complex in ERISA Revenue Sharing/Excess Fee Litigation
February 13, 2009 Legal Alert: America's Next Top Model? DOL Provides Guidance and Model for Annual Funding Notice for Defined Benefit Plans
February 11, 2009 Legal Alert: DOL Proposes to Delay PPA Investment Advice Regulations
February 3, 2009 Legal Alert: President Obama Signs Into Law the Lilly Ledbetter Fair Pay Act
February 2, 2009 Legal Alert: Supreme Court Holds That ERISA Plan Documents Control in Death Benefit Waiver Dispute
January 29, 2009 Legal Alert: DOL Finalizes PPA Investment Advice Regulations; Future Status Is Uncertain
January 28, 2009 Legal Alert: Final Regulations Adopted on ERISA Civil Penalties for PPA Disclosure Violations
January 7, 2009 Legal Alert: Worker, Retiree, and Employer Recovery Act Provides Minimum Required Distribution and Pension Funding Relief
January 5, 2009 Legal Alert: IRS Provides Relief for 403(b) Plans
December 16, 2008 Legal Alert: Ho-Ho-Hold the Tax Reporting: IRS Further Delays Tax Reporting for Compliant Deferred Compensation
December 11, 2008 Legal Alert: DOL Issues Field Guidance on ERISA Bonding Requirement
December 1, 2008 Legal Alert: First Circuit Allows ERISA Retained Asset Account Claim to Proceed
November 12, 2008 Legal Alert: DOL Proposes ERISA Exemptions to Facilitate Liquidity for Retirement Plans Holding Auction Rate Securities
November 10, 2008 Legal Alert: DOL Issues Final Regulations Under ERISA Cross Trade Exemption
October 21, 2008 Legal Alert: DOL Revises ERISA Interpretive Statements on Shareholder Rights and Economically Targeted Investments
October 17, 2008 Legal Alert: DOL Publishes Final ERISA Regulations on Annuity Selection for Defined Contribution Plans
October 8, 2008 Legal Alert: Treasury Money Market Guarantee Program: New Developments for Insurance-Dedicated Funds
October 8, 2008 Legal Alert: Financial Rescue Legislation - Employee Benefits and Executive Compensation Provisions
October 6, 2008 Legal Alert: ERISA Revenue-Sharing Litigation Update: One Class Certification Denied; Two Classes Certified; Motion to Dismiss
October 3, 2008 Legal Alert: Treasury Department Money-Market Mutual Fund Guaranty Program May Present Tax Issues for Insurance-Dedicated Funds
September 24, 2008 Legal Alert: IRS and Treasury Issue 2008-2009 Business Plan
September 17, 2008 Legal Alert: IRS Enhances Voluntary Correction Program for Retirement Plans
August 19, 2008 Legal Alert: IRS Applies IRC Section 72(w) to Annuity Partially Accrued While a Non-Resident Alien
August 12, 2008 Legal Alert: Ruling Prohibits the Transfer of a Retirement Plan Outside of the Controlled Group as a Financial Transaction
August 11, 2008 Legal Alert: Fourth Circuit Rejects SOX Whistleblower Appeal Based on Employee's Failure to Show Protected Activity
August 11, 2008 Legal Alert: DOL Adds Enforcement Guidelines for Gifts and Entertainment Provided to Plan Fiduciaries
August 7, 2008 Legal Alert: IRS and Treasury Finalize Regulations for Valuing Annuities in Roth Conversions
August 1, 2008 Legal Alert: DOL Proposes Additional Fee and Investment-Related Disclosures for Participant-Directed Plans
July 25, 2008 Legal Alert: IRS, Treasury Implement PPA Clarification of Required Minimum Distribution Rules for Government Plans
July 10, 2008 Legal Alert: Recent Class Action Developments in the Financial Services Industry
July 10, 2008 Legal Alert: High Court Rules in Favor of Free Speech for Employers in Workplace Labor Organization Debate
July 1, 2008 Legal Alert: Pension Plan May Vary Imputed Service Based, in Part, on Age
July 1, 2008 Legal Alert: Supreme Court Addresses Conflicts of Interest in ERISA Benefit Claims - Metropolitan Life Insurance Company v. Glenn
July 1, 2008 Legal Alert: Supreme Court: Employers Must Prove "Reasonableness" in Age Discrimination Cases
July 1, 2008 Legal Alert: Genetic Information Nondiscrimination Act Signed Into Law
June 16, 2008 Legal Alert: Section 404(k) Dividend Reporting
June 11, 2008 Legal Alert: Court Rejects Attempt to Apply ERISA to Fee and "Revenue Sharing" Claims Relating to 403(b) Annuities for Public School Employees
May 28, 2008 Legal Alert: Former Participants Have Standing to Pursue Equitable, But Not Legal Remedies With Respect to IRA Rollovers
May 5, 2008 Legal Alert: DOL Opines on Offshore Custody of Pooled Plan Assets
April 23, 2008 Legal Alert: IRS Clarifies Grandfathering Rules for Split Dollar Life Insurance Contracts
April 2, 2008 Legal Alert: District Court Rules that State's Prohibition of "Discretionary Clauses" Not Preempted by ERISA
March 10, 2008 Legal Alert: IRS Issues Guidance on PPA Distribution-Related Provisions
March 10, 2008 Legal Alert: DOL Proposes Small Plan Safe Harbor for Remitting Participant Contributions to Plan
March 3, 2008 Legal Alert: DOL Addresses Fiduciary Responsibility to Collect Delinquent Plan Contributions
February 25, 2008 Legal Alert: Supreme Court Agrees to Hear Case on ERISA's Anti-Alienation Provision
February 25, 2008 Legal Alert: IRS Rules Against Qualified Long-Term Care Insurance in 401(k) Plan
February 21, 2008 Legal Alert: Supreme Court Allows ERISA Relief for Individual Plan Accounts
February 21, 2008 Legal Alert: DOL Opines on ERISA Preemption After the Pension Protection Act
February 20, 2008 Legal Alert: Rulings on Class Certification, Expert Testimony and Summary Judgment in Case Involving Sales of Annuities for Qualified Retirement Plans
February 18, 2008 Legal Alert: IRS Issues Form to Report Employer-Owned Life Insurance
February 7, 2008 Legal Alert: DOL Clarifies Underwriter Exemptions
February 5, 2008 Legal Alert: IRS Issues Ruling and Proposed Guidance Regarding Protected Cell Companies
January 24, 2008 Legal Alert: U.S. Supreme Court Will Hear Three New Employment and ERISA Cases
January 24, 2008 Legal Alert: DOL Issues Additional Guidance on Proxy Activity by ERISA Plans
January 4, 2008 Legal Alert: EEOC Permits Coordination of Retiree Health Benefits with Medicare; IRS Provides Guidance Relevant to Dependent Health Care
January 3, 2008 Legal Alert: IRS Rules on Wash Sales Involving IRAs
January 2, 2008 Legal Alert: DOL Proposes New ERISA Disclosure Requirements for Plan Service Providers
December 13, 2007 Legal Alert: New "Revenue Sharing" Class Certification
December 6, 2007 Legal Alert: IRS Publishes 403(b) Model Plan, Orphan Contract Guidance
November 28, 2007 Legal Alert: DOL Proposes Expansion of Settlement Class Exemption
November 27, 2007 Legal Alert: 403(b) Salary Reduction Agreement Defined for FICA Purposes
November 26, 2007 Legal Alert: IRS Implements Information Reporting for Employer-Owned Life Insurance
November 19, 2007 Legal Alert: Automatic Contribution Arrangements - Proposed Regulations
November 9, 2007 Legal Alert: Section 204(h) and Lump Sum Guidance Issued for Defined Benefit Plans
November 7, 2007 Legal Alert: DOL Issues Final Default Investment Regulations
October 23, 2007 Legal Alert: IRS Notice 2007-86 Provides General Extension of §409A Transition Relief Through 2008
October 23, 2007 Legal Alert: IRS Rules on Section 419 Funds Utilizing Cash Value Life Insurance
October 22, 2007 Legal Alert: IRS Challenges Section 419(e) "Single Employer" Plans
October 22, 2007 Legal Alert: Haddock Update - Fifth Amended Complaint Survives Motion to Dismiss
October 3, 2007 Legal Alert: IRS Provides Limited Relief and Additional Guidance Under Code Section 409A
September 14, 2007 Legal Alert: DOL Proposes Guidance on Annuities in Defined Contribution Plans
September 12, 2007 Legal Alert: IRS Proposes Comprehensive Cafeteria Plan Regulations
August 7, 2007 Legal Alert: Intended Operation of New 403(b) Transfer Rules Requires Immediate Attention
August 3, 2007 Legal Alert: Liberalization of Variable Insurance Product Diversification Requirements Proposed
July 31, 2007 Legal Alert: DOL Issues 403(b) Guidance
July 25, 2007 Legal Alert: IRS to Publish Section 457 Guidance
July 24, 2007 Legal Alert: Final Section 403(b) Regulations Are Announced
July 23, 2007 Legal Alert: Supreme Court to Consider ERISA Relief Available in Individual Account Plan Cases
June 19, 2007 Legal Alert: Employee Benefit Provisions in the Iraq Funding Act of 2007
May 31, 2007 Legal Alert: Semi-Annual ERISA Regulation Agenda
May 2, 2007 Legal Alert: DOL Requests Commentary on Fee and Expense Disclosure for Participant-Directed Plans
April 26, 2007 Legal Alert: IRS Issues Final Section 409A Regulations
April 13, 2007 Legal Alert: SECTION 415 FINAL REGULATIONS CLARIFY RULES
April 10, 2007 Legal Alert: DOL Issues ERISA Opinions on Investment
February 8, 2007 Legal Alert: DOL Issues First Guidance on PPA Investment Advice Provision
February 6, 2007 Legal Alert: IRS Publishes PPA Distribution Guidance "Grab Bag"
January 17, 2007 Legal Alert: IRS Provides Instructions on Reporting IRA Qualified Charitable Distributions
November 29, 2006 Legal Alert: DOL Proposes Default Investment Regulations under ERISA
September 27, 2006 Legal Alert: 2006-2007 Employee Benefit, Executive Compensation and Insurance Tax Guidance
September 5, 2006 Legal Alert: ERISA Advisory Opinion Allows 12b-1 Fees to Unrelated Broker Under In-house Plan of Mutual Fund
August 25, 2006 Legal Alert: New Requirements for State and Local Government Pick-Up Contributions
August 22, 2006 Legal Alert: Pension Protection Act of 2006 - IRAs, 403(b) Plans, and 457 Plans
August 21, 2006 Legal Alert: Pension Protection Act of 2006 and Other Recent Changes to Health and Welfare Benefits
August 11, 2006 Legal Alert: Pension Protection Act of 2006 - Investments, Insurance and Services
August 10, 2006 Legal Alert: Pension Protection Act of 2006: An Overview
August 8, 2006 Legal Alert: IRA Developments: Combat Pay and Rollover of Loan Offsets
June 2, 2006 Legal Alert: DOL Grants Exemption for Broker-Dealer to Sweep Uninvested IRA Funds to Free Credit Balance Account
April 24, 2006 Legal Alert: Seventh Circuit Confirms ERISA "Implied Exception" for Participant-Directed Plans
April 20, 2006 Legal Alert: DOL Issues Proposed Amendment to Prohibited Transaction Exemption 84-24
September 28, 2004 Publications Class Certification In Haddock - An Outlier?
December 18, 2009 Reprinted with permission Law 360, http://www.law360.com First 100 days and labor law
May 1, 2009 Reprinted with permission Daily Report Events Sutherland Securities Symposium
February 2, 2012 One Voice 2012: FSI Broker-Dealer Conference
January 23-25, 2012 Practising Law Institute Conference
July 14-15, 2011 2010 ALI-ABA Conference on Life Insurance Company Products
October 28-29, 2010 ALI-ABA Annual Conference on Life Insurance Products
October 28-29, 2010 Practising Law Institute's (PLI) Fundamentals of Investment Adviser Regulation 2010
July 16, 2010 Health Care Legislation Webinar
June 24, 2010 2010 IRI Government, Regulatory and Compliance Conference
April 28-30, 2010 ABA Tax Section Miniprogram
Spring 2010 IA Compliance Best Practices Summit 2010
March 25-26, 2010 Tax Executives Institute (TEI) Talking Points Series
2009 Sutherland Securities Symposium
April 21, 2009 ALI-ABA Investment Adviser Regulation Course
January 15-16, 2009 Investment Adviser Roundtable: 2009 Industry and Regulatory Outlook
January 14, 2009 Life Insurance Counsel of New York Tax Conference
November 13, 2008 Sutherland Securities Symposium
October 30, 2008 403(b) Retirement Plans: A Map of the New World
October 28, 2008 NAVA 2008 Annual Meeting
October 5-7, 2008 Society of Actuaries Insurance Product Tax Seminar
September 8-9, 2008 Sutherland Securities Symposium
July 31, 2008 TEI Region II Tax Forum
June 17-18, 2008 NAVA 2008 Compliance and Regulatory Affairs Conference
June 1-3, 2008 2008 Retirement Income Distribution Evolution Summit
April 30, 2008 Independent Broker-Dealer Regulatory Forum
April 16, 2008 2008 Pro Bono Institute
February 28-29, 2008 Annuities in DC Plans - Creating Products for and Marketing to DC Plan Sponsors Webinar
February 6, 2008 ALI-ABA Investment Adviser Regulation Program
January 24-25, 2008 NAVA 2007 Compliance and Regulatory Affairs Conference
June 24-26, 2007 The 23rd Annual ALI-ABA Conference on Life Insurance Company Products
November 3-4, 2005 |