Stephen W. Kraus

Steve Kraus advises clients on a broad range of tax and ERISA matters relating to qualified and nonqualified retirement plans, IRAs and IRA annuities, health, and other welfare benefit plans. He has extensive experience dealing with the fiduciary and prohibited transaction provisions of ERISA, including the newly issued Department of Labor “investment advice” regulation and accompanying exemptions. He also advises life insurance company clients on the tax qualification of annuities and life insurance contracts. He has experience dealing with the issues surrounding synthetic annuities, including securing private letter rulings for clients; advising clients with regard to issues surrounding bank-owned life insurance; and advising clients regarding mutual fund taxation issues.

Steve has represented clients on numerous matters before both the Internal Revenue Service and the Department of Labor. He was chief counsel, Retirement Security for the American Council of Life Insurers, where he worked for 25 years.

• AV Rated by Martindale-Hubbell
• The Best Lawyers in America, Tax Law (2023)

• American Bar Association
• Association of Life Insurance Counsel
• District of Columbia Bar
• Board of Advisers, BNA Pension & Benefits Reporter

• "Training Seminar on Securities, Insurance, and Tax," Client Presentation (June 14, 15, 21 and 23, 2022)
• "DOL and Federal Activities," NAFA Annuity Leadership Forum (June 13, 2022)
• “A Look at Regulatory and Legal Issues Impacting the Industry,” NAFA Annuity Leadership Forum (June 15, 2021)
• “Update on ERISA Retirement Plan Litigation – Including Impact of the DOL Rule,” Insured Retirement Institute Webinar, Washington, D.C. (January 17, 2018)
• “Analysis of the Department of Labor’s Fiduciary Rule Proposal,” Client Focus Forum, Baltimore, MD (October, 2016)
• “Product Design and Distribution in a Post-DOL Fiduciary World – Part II,” ACLI Compliance & Legal Sections Annual Meeting (July 2016)
• “Is There a Future for Insurance Agents Under the DOL Rule?," InsuranceNewsNet.com (April 21, 2016)
• “Is There a Future for Insurance Agents Under the DOL Rule?,” InsuranceNewsNet.com Webinar (April 20, 2016)
• “Answering The ‘Top Ten’ Key Questions About The DOL Fiduciary Rule,” Insured Retirement Institute Webinar, Washington, D.C. (March 8, 2016)
• ALI-ABA Conference on Life Insurance Company Products (2004)
• American Conference Institute Long-Term Care Conference (2001)
• International Claim Association (2000)