An Introduction to the IRS’ Controlled Group Rules and Why They Matter

Mark Smith concentrates his practice in counseling clients in all aspects of employee benefits and ERISA, including the design and implementation of retirement and welfare benefit plans, administration of retirement and welfare benefit plans, retirement planning and taxation of plan distributions and fiduciary law aspects of ERISA. He has considerable experience with a broad range of employee benefit programs, including qualified pension, profit sharing and 401(k) plans, welfare benefit plans (including health care arrangements, retiree health plans, cafeteria plans and VEBAS) and nonqualified deferred compensation arrangements. Before joining Barley Snyder, Mark was the manager of global employee benefits compliance at AMP, Inc., where he oversaw the design, financial management and legal compliance of benefit programs worldwide. Earlier, he was the benefits practice leader in Central Pennsylvania with an international accounting and consulting firm. EDUCATION: University of Georgia School of Law, J.D., cum laude | Villanova University Charles Widger School of Law, LL.M in Taxation | University of Georgia, BBA, general honors

ADMISSIONS: Pennsylvania

PRACTICE AREAS: Employment | Employee Benefits | Employment Training and Professional Development | Tax>

Nikolajs (pronounced nickel-ice) is a member of Barley Snyder's Employee Benefits Practice Group, focusing on all aspects of employee benefits, executive compensation, and employment and payroll taxes. Nikolajs' employee benefits practice includes matters about 401(k) and profit sharing plans, welfare benefit plans, pension plans, and other fringe benefits. A sizable portion of Nikolajs' practice is devoted to correcting non-compliant plans with the IRS's and DOL's correction programs.

Nikolajs also drafts executive compensation agreements that are compliant with the non-qualified deferred compensation and golden parachute sections of the Internal Revenue Code. Additionally, Nikolajs represents clients before the IRS in a variety of matters, including employment and payroll tax levies and liens and the Trust Fund Recovery Penalty.

Before joining Barley Snyder, Nikolajs was an Honors Program Attorney with the IRS, Office of Chief Counsel in its Litigation & Advisory division. At Chief Counsel, he litigated and advised on dozens of cases across a wide variety of issues in the U.S. Tax Court. Nikolajs brings his Chief Counsel mindset and experience to all his clients' matters to protect their interests before the IRS.

Nikolajs proudly earned his J.D. Cum Laude from Penn State Dickinson Law. There, he also earned a Tax Certificate and served as the Executive Symposium Editor of the Dickinson Law Review.

EDUCATION: Roosevelt University, Bachelor of Musical Arts, Summa Cum Laude | Penn State Dickinson Law, Juris Doctor, Cum Laude, Taxation Certificate

ADMISSIONS: Pennsylvania | New York | U.S. Tax Court

PRACTICE AREAS: Employee Benefits | Employment | Tax