Mark Poerio - Washington, DC

Overview

Awards and Honors

Education

• Legal Education

  • Cornell Law School, Ithaca, New York, 1984
    J.D.
    Honors: cum laude
    Honors: With Honors

• Non Legal Education

  • University of Virginia, 1980
    B.A.
    Honors: cum laude
    Honors: With Honors

Current Employment Position(s)

• Partner

Past Positions

• Georgetown University Law School, Adjunct Professor

Classes and Seminars

• “Introduction to Employee Benefits: Executive Compensation” - Georgetown University School of Law Graduate Tax Program, 2016 - Present
  
• "Executive Compensation: Business, Securities and Tax Aspects” - Georgetown University School of Law Graduate Tax and Graduate Securities Law Programs, 2008 - 2015
  
• "Executive Pay and Loyalty: From Restrictive Covenants to Clawbacks” - Georgetown University School of Law Graduate Tax Program, 2009 - 2011
  
• "Employee Stock Ownership Plans: ESOP Fundamentals and Business Purposes” - Georgetown University School of Law Graduate Tax Program, 2007 - Present

Pro Bono Activities

• Maryland Association of Social Service Boards, Pro Bono Counsel for federal tax matters, 2004 - Present
• MASSB Foundation - Founder, Treasurer and Trustee, 2007 - Present

Published Works

Articles

• Switching 401 (k) and Other Erisa Plan Venders--Inherent Risks for Employers and Plan Fiduciaries, BNA Pension & Benefits. September 30, 2008, October 17, 2008
  
• Viewpoint: How Bailout Will Effect Executive Compensation, American Banker. October 10, 2008, October 16, 2008
  
• Say Hello to Smart Goodbyes: Best Severance Packages Help Morale and Reduce Legal Risks, Legal Times. June 16, 2008, October 16, 2008
  
• Executive Insecurity - No Better Time for Employer Attention, Bloomberg Labor & Employment Law Report. October 6, 2008, October 16, 2008
  
• Global Workplace: Outperforming the Markets – and the Competition, October 2, 2008
  
• Global Handcuffs and Claw-Backs: Getting Tough With Cross-Border Loyalty Protections, September 22, 2008
• Pension Plan Funding Notices and Delinquent Plan Contributions, May 28, 2008
• Long-term Incentives and Golden Handcuffs in the PRC: A Mix that Encourages Employee Loyalty, May 22, 2008
• Litigation Alert for 401(k) Plans, March 4, 2008
• US Incentive Plans, EU Employees and Conflicts of Law, December 20, 2007
• 409A Newsflash; Practical Implications of Recent Relief, October 31, 2007
• Severance: From Individual Agreements to Broad-Based Plans, Human Resources, May 21, 2007
• The Final Word: Final 409A Regulations Provide Guidance on Equity Compensation, May 17, 2007
• The Final Word Under the New Section 409A Rules: Separation Pay, May 8, 2007
• The Final Word Under the New Section 409A Rules: Coverage, April 30, 2007
• The Final Word Under the New Section 409A Regulations: 2007 Action Items and Diagnostic Guide, April 30, 2007
• Executive Compensation Disclosures for 2007: Insights – and Key Examples – from the First CD&As, March 22, 2007
• Securities Law: They Can't Take It With Them, The National Law Journal. March 12, 2007, March 19, 2007
• Proxy Statements 2007: SEC Responds to Executive Compensation Disclosure Issues, February 1, 2007
• SEC Once Again Amends Option Disclosure Requirements, January 17, 2007
• Amendments to Form 8-K Rules Effective as of November 7, 2006, November 6, 2006
• Tax Urgency for Backdated (or Misdated) Stock Options: 409A Penalties Absent Action in 2006, October 12, 2006
• Executive Compensation and Related Person Disclosure, October 5, 2006
• Stock Option Grant Practices Under Scrutiny: The SEC Weighs In, September 28, 2006
• Pension Protection Act of 2006: Miscellaneous Highlights, August 15, 2006
• New Pension Law Rules on Providing Investment Advice to 401(K) Plan Participants, August 7, 2006
• ERISA Update: Retirement and Health Plans, June 22, 2006
• Stock Option Issues Lead to SEC Investigation, Restatements and Litigation, June 19, 2006
• Lenders Beware! New Surcharge on Underfunded Pension Plan Terminations May Sink Distressed Companies…And Your Money, March 30, 2006
• Executive Compensation and Related Person Disclosure, February 22, 2006
• Missed Your Section 409A Deferral Election Deadline? – Maybe Not, December 27, 2005
• Impact of Internal Revenue Code Section 409A on Severance and Exit Incentive Benefits, November 14, 2005
• 409A Regulations Relating to Deferred Compensation Issues for Multinational and Non-U.S. Companies, November 8, 2005
• Deferred Compensation: Elections And Distributions Under the Proposed 409A Regulations, October 27, 2005
• Code Section 409A Coverage and Exemptions After the Release of the Proposed 409A Regulations, October 18, 2005
• Proposed Section 409A Regulations Provide Relief and Planning Opportunities for 2005, October 12, 2005
• Last Gasp for Deferring Gains from Stock Options and Restricted Stock, September 14, 2005
• Impact of Internal Revenue Code Section 409A on Severance Benefits, August 16, 2005
• Severance in the Spotlight: New Risks to Executive Contracts, June 6, 2005
• Deferred Compensation Tax Guidance Delivers Relief, January 6, 2005
• SEC Form 8-K Disclosure Rules For Executive and Director Compensation, December 20, 2004
• Employers Should Act ASAP: Congress Tightens Deferred Compensation Tax Laws, October 18, 2004
• Countdown for Deferred Compensation: Why 2004 is the Year for Updating Distribution Elections and Deferring Stock Plan Gains, August 16, 2004
• New Medicare Legislation: Three Points for Employers, December 17, 2003
• New Opportunities for Passing Through to Participants of Defined Contribution Plan Administrative Costs, June 1, 2003
• Tarnished Handcuffs, November 1, 2000
• Executive Compensation 2007: Better Practices to the Fore, Human Resources 2007, November, 2006
• Executive Compensation Disclosure: SEC Proposal Warrants Immediate Attention to Existing Arrangements and Procedures , BNA, 1/31/2006
• Tax, Accounting Rule Changes Affect Emerging Companies’ Pay Strategies, BNA, 1/19/06
• Executive Compensation 2005: Many Forces, One Direction, Compensation & Benefits Review, May/June, 2005
• Getting Severance Right Through ERISA - Mark Poerio, Bloomberg Law, 2020
• The Art Of Drafting Executive Employment Agreements: Part 2 - Law360, 2019
• The Art Of Drafting Executive Employment Agreements: Part 1 - Law360, 2019
• Executive Employment Agreement Insights: From High Stakes to Competing Interests - Lexis Practice Advisor Practice Note, 2019
• An Ounce of Litigation Prevention for Executive Benefits...and Severance: Lessons from an Employer's Quagmire in New Jersey - The Wagner Law Group Law Alert, 2019
• Too Much Employer Stock? Don't Ignore Diversification," Law 360, 2018
• “Introduction to the Executive & Director Compensation Reference Guide,” Bloomberg, 2018
• "Hitting Workplace Harassers Where It Hurts," National Law Journal, 2018
• "U.S. Executive Compensation Litigation: Cannons to the Right ... and to the Left", 2013
• "What Private Equity Managers Need to Know to Limit Their ERISA Obligations for Portfolio Company Pension Plans", 2012
• "Candor for Compensation Committees", 2011
• "Crossing the Pond in Search of Better Executive Compensation Practices", 2011
• "Executive Pay and Loyalty: From Velvet Fist to Iron Glove", 2010
• "Say Hello to Smart Good-byes: ERISA and Severance Planning", 2008

Bar Admissions

• New York
• District of Columbia
• Maryland

Other Affiliations

• American College of Employee Benefit Counsel (President)
• American College of Employee Benefit Counsel (Board Member)
• American Benefits Council, 2013 - 2018 (Executive Board)
• Maryland Association of Social Service Boards (Head of Legislative Committee)
• Georgetown Law School --Adjunct Professor, 2007-2016
• Maryland Association of Social Service Boards, 2004 - Present (Vice-Chair)
• Anne Arundel County Department of Social Services, 1998 - Present (Director and Past Chair)