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Faculty Biographies
Bret Clark practices with The Cicotte Law Firm, a boutique firm specializing in employee benefits law. His broad
practice includes issues as diverse as the voluntary compliance programs of the Internal Revenue Service and the Department of Labor,
withdrawal liability, and subrogation, as well as general retirement and welfare plan administration issues. He is the firm expert on
non-qualified deferred compensation arrangements (409A plans) and on controlled group issues. Mr. Clark received his J.D., cum laude,
from Brigham young University and his B.A. in Political Science and and Journalism from Brigham Young University.
IAML reserves the right to change instructors when such changes are advisable for academic reasons or when
circumstances are beyond our control.
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