Sharon M. Marshall

Tel 215.864.8506
Fax 215.864.8999

Sharon M. Marshall practices in the area of employee benefits and executive compensation law where she works with for-profit, tax-exempt, church, and governmental employers on a range of matters involving tax-qualified defined benefit and defined contribution retirement plans, nonqualified retirement plans, and health and welfare plans, including issues arising under ERISA, the Internal Revenue Code, COBRA, HIPAA, Medicare and the Affordable Care Act (ACA). She has significant experience handling qualified domestic relations orders (QDROs) on behalf of retirement plan administrators.

Sharon also assists clients with benefit plan regulatory compliance, self-audits, and responding to DOL audit inquiries. She drafts and amends plan documents, summary plan descriptions, internal policies and procedures relating to HIPAA and QDROs, and prepares related plan notices to participants. She also negotiates 403(b) and 457 retirement plan service agreements with vendors on behalf of clients.

Prior to entering private practice, Sharon was a legal analyst for Retirement Plans & Tax Deferred Investments in the Legal Department of T. Rowe Price Associates, Inc. As a legal analyst, she reviewed and negotiated record-keeping agreements, trust agreements, self-directed brokerage account agreements, and various other agreements or amendments to existing agreements associated with servicing retirement plans. Sharon also worked for Marriott International, Inc. as a paralegal in employee benefits and compensation.

Pro Bono Experience

Sharon's pro bono work includes representing low-income tenants referred by Community Legal Services and Philadelphia VIP during landlord-tenant eviction proceedings before the Philadelphia Municipal Court. She is also a Volunteer Attorney with the Homeless Advocacy Project of Philadelphia where she provides assistance during the intake process at the firm's bi-monthly homeless shelter legal clinic.

Professional Activities

Maryland State Bar Association, Employee Benefits Study Group

Recognition & Accomplishments

Pro Bono Honor Roll, First Judicial District of Pennsylvania, 2013-2016

Pro Bono Honor Roll, Ballard Spahr, 2013 and 2015


"New FAQs Address Effect of Affordable Care Act on COBRA and Other Matters," Ballard Spahr alert, May 7, 2014

"IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling," Ballard Spahr alert, December 19, 2013

"IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements," Ballard Spahr alert, October 25, 2013

"IRS Revises Form for Payment of Fee To Fund Patient-Centered Outcomes Research," Ballard Spahr alert, June 10, 2013

University of Baltimore School of Law (J.D. 2010)

University of Baltimore (M.S., Negotiations and Conflict Management, 2009)

Completed coursework in graduate tax program on qualified pension and profit sharing plans, executive compensation, and welfare benefit plans (2004-2005)

University of Maryland University College(B.S. 2001, with honors)
Inductee, Alpha Sigma Lambda, Tau Chapter