Matthew T. Marcellino's Profile Image

Matthew T. Marcellino

Associate
Phone: 410-321-9000
Fax: 410-321-6270
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Matt Marcellino’s practice includes all aspects of employee benefits and executive compensation programs and their compliance with ERISA and related laws. He provides guidance on compliance matters relating to tax-qualified retirement plans, IRS and DOL audits, maintaining tax-qualified status, church and governmental plans, minimum coverage testing, and the various IRS and DOL self-correction programs.

Matt also has experience advocating for his clients in front of the IRS for a variety of tax related issues. Prior to joining Smith & Downey, Matt had the prestigious honor of serving as a judicial law clerk to Chief Judge Patrick Urda of the U.S. Tax Court. Prior to that, Matt worked in national office roles for two major accounting firms where he dealt with various sophisticated employee benefits and controversy issues.

Education:

  • Georgetown University Law Center (LL.M.in Taxation, with distinction; Certificate in Employee Benefits Law)
  • Syracuse College of Law (J.D.)
  • Syracuse Maxwell School (M.P.A.)
  • University of Connecticut (B.A.)

Admitted to Practice:

  • New York
  • District of Columbia
  • U.S. Tax Court

Associations:

  • American Bar Association, Real Property Trusts and Estate Law Section
  • Vice Chair-Plan Transactions and Terminations
  • District Of Columbia Bar Association, Tax Section
  • Vice Chair-Executive Compensation and Employee Benefits Subcommittee
  • Federal Bar Association, Tax Section
  • Secretary -Steering Committee

Publications:

  • Rembrandt and Retirement: The pitfalls of collectibles and self-directed IRAs, Tax Adviser, (2022).
  • Check your parachute before jumping: Tax planning considerations to mitigate section 280G exposure, Inside Basis, (2023).