Education and Honors

  • J.D., Louisiana State University Hebert Law Center, 1990
    Order of the Coif
    Managing Editor, Louisiana Law Review
  • B.S., accounting, Louisiana Tech University, 1984
  • M.B.A., finance, Louisiana Tech University, 1982
  • B.S., marketing, Louisiana Tech University, 1981
  • Recommended in The Legal 500 U.S.

    Recognized as a Texas Super Lawyer

    Named “Lawyer of the Year” by The Best Lawyers in America for 2014 for Employee Benefits (ERISA) Law in Houston

Admissions and Affiliations

State Bar of Texas

District of Columbia Bar

Pennsylvania Bar

Louisiana State Bar

American Bar Association, Section of Taxation, Employee Benefits Committee, Former Chair

American Bar Association Joint Committee of Employee Benefits (JCEB), Former Chair

Gulf Coast Area TE/GE Council, Former Chair

State Bar of Texas Grievance Subcommittee, Former Panel Member

Houston Bar Association

American College of Employee Benefits Counsel, Fellow

Mark A. Bodron

Partner

One Shell Plaza
910 Louisiana Street
Houston, Texas 77002-4995
United States
Phone:
+1.713.229.1742
Fax:
+1.713.229.2742

Concentration

ERISA, employee benefits and executive compensation

Summary

Mark Bodron is a partner in the Houston office of Baker Botts. His practice concentrates on the areas of employee benefits and executive compensation. Mr. Bodron advises clients on all aspects of qualified retirement plans, including 401(k) plans, ESOPs and cash balance plans, nonqualified plans, stock-based plans and deferred compensation and other executive compensation arrangements, including issues related to Section 409A deferred compensation rules and Section 162(m) performance-based compensation. Mr. Bodron’s practice also includes advising clients on health and welfare plan matters, including compliance and reporting issues related to the Affordable Care Act, COBRA and HIPAA.  He frequently advises clients on ERISA fiduciary and prohibited transaction matters and represents clients before the IRS, DOL and PBGC on matters related to employee benefits.

Mr. Bodron provides legal counsel on employee benefit and executive compensation matters related to corporate mergers and acquisitions, MLPs and other partnership arrangements, spin-offs and initial public offerings.

He is also an adjunct professor of law at the University of Houston Law School.

Following graduation from law school, Mr. Bodron served as a law clerk to the Honorable Frank J. Polozola, judge of the United States District Court for the Middle District of Louisiana. Prior to joining Baker Botts in 1998, Mr. Bodron was a senior tax attorney with ExxonMobil Corporation.

Representative Engagements

  • Representation as employee benefits counsel for large and midsized publicly traded clients
  • Advice on employee benefits matters in connection with separations and spin-offs of subsidiaries and divisions from a parent
  • Representation as employee benefits counsel for newly created MLPs and in connection with initial public offerings
  • Advice to clients on ERISA fiduciary issues based on review of the provisions of a 401(k) plan and related trust
  • Negotiation of employee benefits provisions and related due diligence review in numerous corporate mergers and acquisitions
  • Representation of an employer in a purported class action suit for an ERISA fiduciary breach related to employer stock held in a 401(k) plan
  • Advice and drafting of numerous equity-based plans for publicly held and private entities
  • Negotiation of numerous employment, change of control and separation agreements on behalf of employers and executives

Publications, Speeches and Presentations

  • “Employee Benefits for Same-Sex Spouses Post-DOMA,” Southwest Benefits Association, 2014 Plan Administrators Skills Workshop, Dallas and Oklahoma City, March 2014
  • “IRS Determination Letters/Employee Plans Compliance Resolution Update,” Southwest Benefits Association, 24th Annual Employee Benefits Conference for Practitioners and Plan Sponsors, Dallas, November 2013
  • “Employee Benefits for Same-Sex Spouses after U.S. v Windsor,” Western Pension and Benefits Council, Denver Chapter, Denver, November 2013, and Phoenix Chapter, Phoenix, September 2013
  • “Employee Benefits for Same-Sex Spouses after U.S. v Windsor,” Plan Sponsor Council of America’s 2013 National Conference, Phoenix, September 2013
  • “Update: IRS Determination Letters,” Southwest Benefits Association, 23th Annual Employee Benefits Conference for Practitioners and Plan Sponsors, Dallas, November 2012
  • “Group Health Plans Update,” Greater Houston Partnership, Houston, December 2011
  • “Employee Benefits for Same-Sex Spouses and Domestic Partners” WEB-Houston, Houston, August 2011
  • “ERISA Litigation Update: The Good, The Bad and The Really Bad,” ERISA Industry Group, Houston, April 2011
  • Moderator and Panelist, “DOL Fiduciary Litigation Update,” Joint Meeting of TE/GE Councils and Liaison Groups, Baltimore, February 2011
  • “Increasing Retirement Security in 401(k) Plans,” Southwest Benefits Association, 21st Annual Employee Benefits Conference for Practitioners and Plan Sponsors, Dallas, November 2010
  • Panelist, “Practitioner Viewpoint, A Top 10 List of Practitioner Issues for IRS Consideration,” Joint Meeting of the Great Lakes TE/GE Council, Gulf States TE/GE Council, Mid-Atlantic Pension Liaison Group, Pacific Coast Area TE/GE Council and Northeast Pension Liaison Group, Baltimore, February 2010
  • Moderator and Panelist, “Welfare Benefits Update: GINA, Michelle’s Law, Mental Health Parity, New COBRA Rules and Section 125 Regulations,” May Meeting of American Bar Association Tax Section, Employee Benefits Committee, Washington, DC, May 2009
  • Panelist, “EPCRS,” Joint Meeting of the Great Lakes TE/GE Council, Gulf States TE/GE Council, Mid-Atlantic Pension Liaison Group and Pacific Coast Area TE/GE Council, Baltimore, February 2009
  • Panelist, “In-Depth EPCRS Review,” Mid-year Meeting of American Bar Association Tax Section, Employee Benefits Committee, New Orleans, January 2009
  • “Section 403(b) - Final Regulations: What’s On Your End-of-The-Year-To-Do List?”, Tax Section of State Bar of Texas, Webcast, November 2008
  • “Overview of Section 409A (or When Scoring a 99 Out of 100 on a Test Means You Failed),” Tax Section of State Bar of Texas Webcast, June 2008
  • Panelist, “EPCRS: An Insider’s View to Solving Problems” and “409A Issues and Final Regulations: HELP!” Joint Meeting of the Great Lakes TE/GE Council, Gulf States TE/GE Council and Mid-Atlantic Pension Liaison Group, Baltimore, February 2008
  • “Overview of Section 409A and Severance/Settlement Agreements,” Houston Bar Association, Labor and Employment Law Section, Houston, September 2007
  • “Compensation and Benefits in Healthcare Organizations,” Health Care and Policy Institute, University of Houston Law School, Houston, July 2007
  • “Distribution Options,” BNA Conference on Redesigning Pension Plans and Executive Compensation: New Rules, New Opportunities, Washington, D.C., March 2007
  • Panelist, “Increased Savings, Diversity and Portability: Pension Protection Act of 2006 Changes for Defined Contribution Plans,” Mid-year Meeting of American Bar Association Tax Section, January 2007, Hollywood, Florida
  • “Roth 401(k): An Overview,” Gulf Coast Area TE/GE Council, April 2006, and ERISA Industry Group, Houston, May 2006
  • “Bankruptcy and Employee Benefits: An Overview,” Dallas Bar Association, Dallas, March 2004
  • Co-author and panelist, “Benefits In Trouble,” Mid-year Meeting of American Bar Association Tax Section, Employee Benefits Committee, Kissimmee, Florida, January 2004 (Janine H. Bosley, Greta E. Cowart, Abbey L. Keppler, H. William Maheffey, Jan A. Steinhour, and Mark S. Wintner, co-authors)
  • “COBRA: An Overview” and “ERISA Fiduciary Issues,” ERISA, COBRA, and HIPAA, Lorman Education Services, Austin, December 2003
  • “401(k) Plan Expenses and ERISA Fiduciary Issues,” and “Common Mistakes in 401(k) Plans,” Nuts and Bolts of 401(k) Plans Seminar, Lubbock, Waco and Corpus Christi, February and March 2003
  • “IRS and DOL Correction Programs,” Nuts and Bolts of 401(k) Plans Seminar, Houston, October 2002
  • “Recent and Proposed Legislation Affecting 401(k) Plans,” Nuts and Bolts of 401(k) Plans Seminar, San Antonio, October 2002
  • “Investment Advice and ERISA Fiduciary Responsibility,” Houston Benefits Roundtable, Houston, September 2002
  • “An Overview of Employee Benefits and Executive Compensation,” Provisions of the Sarbanes-Oxley Act of 2002, ERISA Industry Group, Houston, September 2002