Mark A. Lotito, Ph.D.

Mark assists clients in a range of employee benefits matters, including legal compliance, transaction due diligence, and executive compensation. He brings a multifaceted, big picture outlook to helping clients unravel the challenges of complex benefits-related problems. He has also established a strong track record in achieving successful outcomes for clients confronted by employee benefits litigation and arbitration claims.

Mark’s practice focus includes:

• Plan compliance under the Internal Revenue Code and ERISA
• Handling the employee benefits aspects of mergers and acquisitions
• Drafting qualified and non-qualified employee benefit plans
• Drafting executive incentive arrangements
• Preparing participant communications such as summary plan descriptions
• Correcting plan failures in accordance with IRS Employee Plans Compliance Resolution System (EPCRS) procedures
• Addressing multiemployer plan and withdrawal liability issues
• Affordable Care Act (ACA) compliance
• Resolving both IRS and Department of Labor audits of qualified retirement plans

Solutions in action

• Counseling multiple buyer-side and seller-side corporate clients on employee benefits transaction due diligence
• Resolving an IRS audit of a financial services client’s retirement plan
• Successfully defending a retirement plan services company against multi-party litigation claims regarding the administration of retirement plan tax compliance
• Successfully resolving a U.S. Department of Labor investigation into a mechanical contracting client’s retirement plan
• Advising a manufacturing client on an internal benefits consolidation involving the merger of controlled group retirement plans
• Successfully resolving the arbitration of a union pension plan liability matter on behalf of a food processing company client
• Obtaining IRS correction approval of qualified retirement plan compliance failures for multiple companies