Mark Mathis

Partner | Employment, Labor, and Benefits

About

Mark has practiced exclusively in employee benefits and executive compensation for over two decades. Mark, a trusted advisor, works with clients on all aspects of their benefits portfolio. He is known for providing practical advice and making complex matters understandable and manageable.

  • Mark’s primary practice areas include:

    • Tax-qualified retirement plans - Mark works extensively with simple and complex defined contribution plans and defined benefit plans, such as traditional and hybrid plans (cash balance and pension equity).

    • Managing ERISA’s fiduciary risk – With Mark’s expertise, companies take control of ERISA’s fiduciary risk. Mark designs governance structures that compartmentalize fiduciary duties. He trains plan fiduciaries and monitors plan fiduciaries on a real-time.

    • Executive compensation – Mark handles various arrangements and plans such as executive employment agreements, top-hat plans, change-in-control agreements, short- and long-term incentive plans, and other arrangements.

    • Equity compensation – Mark assists start-ups, middle market companies, and publicly traded companies design, implement, and administer equity compensation plans in a variety of industries.

    • Welfare benefit plans – Mark has worked with various welfare plans, including matters ranging from group medical plans to sophisticated funding approaches such as tax-exempt VEBA trusts.

    Mark partners with C-suite executives, in-house counsel, HR staff, and outside service providers (such as actuaries, third-party administrators, and investment consultants). He addresses issues that range from sensitive, high-stakes matters to the day-to-day issues clients face. Mark adds value by being forward-looking and understanding the history of clients’ benefits structures, the overall direction of clients’ benefits platform, and clients’ tolerances for risk.

    Mark’s practice is national in scope. He deals with emerging trends and issues unique to a particular geographical region or industry. Mark has advised clients in many industries, including high-tech and bioscience companies, mid-stream energy companies, air carriers, defense contractors, logistics and express delivery companies, food services, the entertainment industry, bankrupt entities, and enterprises with bargained employees.

    Mark advises companies on employee benefits during mergers and acquisitions. After major corporate events such as mergers, he has extensive experience integrating benefits. He delivers a high level of value based on his experience with complex post-transactional integrations.

    A novel issue is no problem for Mark. He brings to bear his knowledge of Federal tax laws, ERISA, including ERISA’s fiduciary provisions, and various other laws and standards that interact with clients’ benefits offerings such as Federal securities laws, financial accounting standards, and state laws. These engagements sometimes involve particularly sensitive issues and/or a high degree of risk.

    Mark earned an LL.M. at Georgetown University Law Center. He graduated cum laude (Top 10%) from South Texas College of Law Houston, where he was a Langdell Scholar, and earned his Bachelor of Arts in Economics from Arizona State University in Tempe, Arizona.


Practices

  • Executive Compensation and Benefits

Admissions

  • Texas


Education

  • Georgetown University Law Center, LL.M. in Taxation (with a Certificate in Employee Benefits), 2000

  • South Texas College of Law, J.D., 1997, cum laude (Top 10%)

  • Arizona State University, B.A. (Economics), 1990

Experience

  • FisherBroyles, LLP

  • Morgan, Lewis & Bockius LLP

  • Baker Botts LLP

Presentations and Teaching Experience

  • “Fiduciary Training for ERISA Fiduciaries” (Investment Committee Training) (Ongoing)

  • “Selected Fiduciary Issues” Benefits 101 Webinar (August 2011)

  • “Doing the Right Thing with Benefit Plans: Using Plan Fees Litigation to Explore the Fiduciary and Ethical Considerations for Benefits Practitioners” Southwest Benefits Association Annual Meeting (November 2007)

  • “Discovery and Privilege Issues Arising from Legal Ethical Issues in Benefits” ALI-ABA Committee on Continuing Professional Education (August 2005)

  • “The Financial Risks and Subsidized Rewards for Providing Retiree Rx Coverage: A Plan Sponsor’s Guide to Plan Design Issues in Light of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003” National Medicare Prescription Drug Congress (February 2004)

  • “Ethical Considerations: Who Is the Client?” ALI-ABA Committee on Continuing Professional Education (July 2002, updates July 2003, July 2004, August 2007)

  • “Contingent Workers: A Growing Problem for Retirement Plans” Journal of Pension Planning and Compliance 29 J. of Pens. Planning & Comp. 355 (2000)