Mark specializes in the design, governance, compliance, and operational issues for tax-qualified and nonqualified retirement plan arrangements.
He provides legal services to employers of all sizes, handling major plan redesign projects, plan governance and compliance reviews, plan correction issues and related IRS filings, retirement plan audit representation, participant communication materials, and benefit claim analysis. Mark has worked extensively with cash balance plan conversions and other defined benefit plan matters, including issues related to their regulation, operation, litigation, and termination. He has handled a variety of plan mergers and issues related to the retirement plan implications of corporate transactions.
Mark regularly interacts with IRS and Treasury officials both formally and informally on behalf of clients. He works with the IRS to resolve operational failures for qualified plans and to obtain rulings on various tax issues, and has worked on numerous formal comments to proposed Treasury regulations on a variety of tax-qualification requirements.