Mark A. Bodron



P: +1.713.229.1742 F: +1.713.229.2742
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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.

Mr. Bodron is the co-author of the BNA Tax Management Portfolio 351-6th, Plan Qualification-Pension and Profit Sharing Plans, and 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.

Related Experience

  • 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

Awards & Community

Ranked Band 1 for Employee Benefits and Executive Compensation in Chambers USA, 2019

Recognized as a Texas Super Lawyer, (Thomson Reuters), 2015, 2016 & 2018

Named "Lawyer of the Year" by The Best Lawyers in America (Woodward White, Inc.) for 2014 for Employee Benefits (ERISA) Law in Houston





Tax Reform's Impact on Executive Pay Webcast

Baker Botts will provide further insight into the executive compensation elements of recently released Congressional proposals for a tax reform plan – the Tax Cuts and Jobs Act.