Mark S. Dray

Mark’s practice focused on ERISA, Employee Benefits and Executive Compensation.

Mark’s practice embraced all areas of ERISA, including the design, implementation and administration of both pension and welfare benefits plans for private taxable and exempt private sector employers and governmental entities. He also had significant experience with all types of executive and incentive compensation arrangements, the fiduciary provisions of Title I of ERISA and in addressing compliance problems and coordinating issues arising in the context of mergers and acquisitions, divestitures and reorganizations.

Mark has contributed to numerous professional publications over the years and was a regular faculty member of the annual ALI-ABA Basic Law of Pension and Deferred Compensation Program for more than 20 years. Mark was also a regular speaker at tax and professional conferences over the years, including Southern Federal Tax Institute, New York University Tax Institute, William and Mary Tax Institute, University of Virginia Tax Institute, North Carolina Tax Institute, University of Alabama Tax Institute, the Practicing Law Institute and the Southern Employee Benefit Conference.

Relevant Experience

• Advised clients on benefits and compensation issues in numerous transactions, including a transaction in excess of $10 billion.
• Significant experience with the Pension Benefit Guaranty Corporation, including agreements pertaining to merger and acquisition transactions, spin-offs, and distress terminations.
• Independent counsel to fiduciaries of significant plan, involving multiple compliance issues.
• Negotiated favorable solutions for plans with significant compliance issues with the Internal Revenue Service.
• Implemented innovative solutions to nonqualified plan needs of numerous tax exempt organizations.
• Significant experience with governmental plans.