Martin J. Smith is a partner in the Employee Benefits and Executive Compensation Group of the Tax Practice in the firm's Los Angeles office.
Areas of Practice
Mr. Smith has over thirty years of experience as an ERISA attorney in the benefits consulting field. Mr. Smith’s experience includes designing, implementing, and helping administer both tax qualified retirement plans (such as defined benefits plans, profit-sharing plans, and 401(k) arrangements), and nonqualified plans (such as deferred compensation plans, supplemental executive retirement plans, stock option plans and stock purchase plans), as well as health and welfare benefit plans. Mr. Smith provides fiduciary advice with respect to investment and fiduciary issues, including the applicability of the Department of Labor “plan asset” regulations, prohibited transactions, and unrelated business taxable income. Mr. Smith also provides advice with respect to the investment of plan assets in real estate.
