W. Mark Smith Email & Phone Number

Since 1981, at Sutherland Asbill & Brennan and continuing at Eversheds Sutherland, Mark has advised on ERISA, tax and other issues related to retirement, executive compensation, insurance and other employee benefit plans. He is engaged on behalf of asset managers, banks, broker-dealers, insurance companies, investment advisers, mutual funds, retirement platform providers/recordkeepers and plan sponsors for a range of consulting, transactional, regulatory and litigation matters. Mark has been deeply involved in the advocacy regarding and implementation of the various iterations of the DOL fiduciary rule.REPRESENTATIVE EXPERIENCE Assisted in the design and operation of hundreds of collective investment trust (CIT), fixed or variable annuity and life insurance, mutual fund, real estate, stable value or other investment products; COLI/BOLI programs; investment advisory, asset management and broker-dealer arrangements; retirement income and decumulation structures; and record keeping and other service arrangements for 401(a), 401(k), 403(b), 457 and individual retirement account (IRA) programs.Advised a variety of plan sponsors, including Fortune 50 companies, on their employee benefits and insurance matters. Represented clients in guidance requests/projects and regulatory examinations before the Treasury/IRS, EBSA/DOL, PBGC, SEC, FINRA, OCC, and state regulators.Managed more than 50 tax and ERISA cases in federal court. Served 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). Successfully litigated a Tax Court declaratory judgment action reinstating the tax qualification of a retirement plan.Admitted to practice in the U.S. Supreme Court, U.S. 4th, 6th and 9th Circuit Courts of Appeals, U.S. Tax Court, and D.C. Court of Appeals.Specialties: ERISA, employee benefits, retirement products and services, insurance product tax

Listed skills include Erisa, Litigation, Mutual Funds, Insurance, and 28 others.