• U.S. News
  • Lawyers »
  • Legal Topics
  • Legal Advice
  • Find a Lawyer
  • For Lawyers
  • FAQ
  • Best Law Firms
  • Lawyers
  • Legal Topics
  • Find a Lawyer
  • Find Legal Advice
  • For Lawyers
  • FAQ
  • Login

  • More from U.S. News
  • News & Opinion
    • BACK
    • News & Opinion
    • News
    • Opinion
    • Photos
    • Best Countries
    • Best States
    • The Report
  • Education
    • BACK
    • Education
    • Higher Education
      • Rankings
      • Colleges
      • Grad Schools
      • Online Programs
      • Global
      • Advice
    • High Schools
      • Rankings
      • Advice
  • Health
    • BACK
    • Health
    • Wellness
      • Best Diets
      • Food
      • Fitness
      • Family
      • Mind
      • Aging
      • Health Living
    • Healthcare
      • Doctors
      • Hospitals
    • Senior Care
  • Money
    • BACK
    • Money
    • Careers
      • Best Jobs
      • Applying
      • Interviewing
      • Salaries & Benefits
      • Work Culture
    • Investing
      • Rankings
      • Stocks
      • Mutual Funds
      • ETFs
      • Financial Advisors
      • 529s
      • Advice
    • Personal Finance
    • Real Estate
      • Places
      • Agents
      • Advice
    • Retirement
  • Travel
    • BACK
    • Travel
      • Vacations
      • Hotels
      • Cruises
      • Rewards
      • Advice
  • Cars
    • BACK
    • Cars
      • Rankings
      • New
      • Used
      • Financing
      • Advice
  • Law Firms
    • BACK
    • Law Firms
      • Law Firms
      • Practice Areas
  • Real Estate
  • Contact
  • Employment
  • Advertising
  • Terms & Conditions / Privacy Policy
  • Home
  • Lawyers
Martin J. Smith's Profile Image

Martin J. Smith

Recognized by Best Lawyers® since 2015.
333 South Hope Street, 43rd Floor Los Angeles, California 90071
(213) 620-1780
 | 
Firm: Sheppard Mullin Richter & Hampton LLP
 |  Website
 
Edit Profile
  • Overview
  • Services
  • Contact
  • Client Reviews & Commendations
  • More ▾
  • Overview
  • Services
  • Contact
  • Client Reviews & Commendations
Edit Your Profile
To edit your Lawyer Directory information, please login to your
Best Lawyers® Admin Account.
If you have any questions or need assistance, please contact us at info@bestlawyers.com or 803.648.0300.
Overview
Firm

Sheppard Mullin Richter & Hampton LLP


Years In Practice


Phone Number (213) 620-1780

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.

Martin has over thirty years of experience as an ERISA attorney in the benefits consulting field.  Martin’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.  Martin 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.  Martin also provides advice with respect to the investment of plan assets in real estate. 

Martin has extensive experience in assisting clients with employee benefits within the context of corporate transactions including mergers, acquisitions, and spin-offs.  In addition, he has helped develop tax planning techniques that utilize various benefit arrangements, such as ESOPs and VEBAs, and has helped clients comply with the complex reporting requirements of ERISA and the Internal Revenue Code.  Because of increased IRS scrutiny of 403(b) tax sheltered annuities and 401(k) arrangements, Martin has helped clients review these plans to determine if they meet the requirements of ERISA and the Code, and has assisted clients with IRS audits of these plans.  Martin also assists clients with meeting the healthcare continuation requirements of COBRA, and the healthcare portability and privacy requirements of HIPAA. 

Martin has also worked with our clients to help maintain the tax qualification of their plans by utilizing the IRS Employee Plans Compliance Resolution System ("EPCRS"), as well as limit fiduciary liability through the use of the Department of Labor's Voluntary Fiduciary Correction Program ("VFCP").

What legal services does this lawyer offer?
Employee Benefits (ERISA) Law
Contact Details and Office Locations
Office: (213) 620-1780
333 South Hope Street, 43rd Floor
Los Angeles, California 90071
Los Angeles, California 90071
See Location
Address for Martin J. Smith
Client Reviews & Commendations

Get Advice

What Legal Advice Does a Startup Need?

Helping an Elder Make a Power of Attorney

How Much Does a Divorce Lawyer Cost?

How Much Does It Cost to File for Bankruptcy?

How to Find the Right Lawyer for Your Needs

Do You Need a Lawyer if You Get a DUI?

Write a Client Review
{{ error.Text }}
Your client review was submitted successfully!
We've encountered an error while submitting your client review. Please try again later.
This comment will be sent to the attorney for review prior to publishing.
Disclaimer and a note about Find a Lawyer and Legal Advice »

SEARCH BY STATE

▼
  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Connecticut
  • Delaware
  • District of Columbia
  • Florida
  • Georgia
  • Hawaii
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Hampshire
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Oregon
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming
U.S. News
  • About U.S. NewsAbout
  • Contact
  • Press
  • Advertise
  • Jobs
  • Copyright 2021 © U.S. News & World Report L.P.
  • Terms & Conditions / Privacy Policy
Login
Forgot your password?
*If you are having any difficulty accessing your account, please contact us at info@lawyerregister.com.
Premium Profiles
Expand Your Presence
Access Exclusive Tools
And Much More...
Learn More
*If you are having any difficulty accessing your account, please contact us at info@lawyerregister.com.
https://www.bestlawyers.com Best Lawyers Best Lawyers +1-803-648-0300
801 Broad Street, Suite 950 Augusta, GA 30901
  • https://twitter.com/bestlawyers
  • https://www.linkedin.com/company/137775
  • https://www.facebook.com/bestlawyersllc