J. Martin Sheffield

Martin practices in the area of ERISA and employee benefits and is a member of the Alabama State Bar. He is experienced in the health and welfare plan area, including working with issues involving both insured and self-insured group health plans, cafeteria plans, wellness programs, health reimbursement arrangements, health savings accounts, and HIPAA privacy and security matters. He also has experience working with both defined contribution and defined benefit retirement plans, as well as 457(b) plans, 403(b) plans, and nonqualified deferred compensation plans (including Internal Revenue Code section 409A issues). In addition, Martin has represented clients in filings with the Internal Revenue Service and the U.S. Department of Labor.

Martin received his B.S. in Commerce and Business Administration in 1988 from the University of Alabama. He earned his J.D., magna cum laude, in 2001 from the University of Alabama School of Law, where he was an editor of the Alabama Law Review. Martin was recognized by Birmingham Magazine in the list of “2010 Top Attorneys” and was also recognized as a “Rising Star” by Alabama Super Lawyers in 2011.  He was selected as one of "The Best Lawyers  in  America"  for  2013 and 2014 in the area of employee benefits (ERISA)  law.

Before entering law school, Martin worked as a governmental auditor performing financial and legal compliance audits of governmental entities for the State of Tennessee and the State of Alabama, and he is a Certified Public Accountant in Alabama. 

Current Employment Positions:


Memberships and Bar Associations:

American Bar Association, Member-Tax Section

Birmingham Bar Association, Member

American Institute of Certified Public Accountants, Member

Alabama Society of Certified Public Accountants, Member

Southern Employee Benefits Conference, Program Committee

Profit Sharing 401(k) Council of Alabama, Member


J.D., magna cum laude, University of Alabama School of Law
B.S., University of Alabama

In accordance with Alabama State Bar requirements, no representation is made that the quality of the legal services to be performed is greater than the quality of legal services performed by other lawyers.