Samuel W. Krause is a counsel in the firm's Corporate, Health Care, Tax, and Labor & Employment groups in Crowell & Moring’s Los Angeles office. Sam has more than 20 years of experience writing, speaking, and advising on pensions, employee benefits, executive compensation, national and international corporate transactions, bankruptcy reorganizations, securities laws, corporate governance, deferred compensation, and structured finance matters related to the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, and the Affordable Care Act (ACA). Prior to entering private practice, Sam was an investigator for the New York Regional Office of the arm of the U.S. Department of Labor that is responsible for ERISA.
Sam was instrumental in developing and designing the first-in-the-nation employer-funded "Workplace Harassment Prevention and Protection Plan" (WHiPP Plan) to help employers better combat and remedy the growing workplace and societal problem of workplace harassment, with the added safeguards and protections of ERISA.
Sam is also a judge pro tem of the Superior Court of California and is a co-author of the books Equity Compensation for Limited Liability Companies (NCEO 2013) and the Section 409A Handbook (BNA Books, 2010 & 2016).
Affiliations
Admitted to practice: California, New York
Publications
Client Alerts & Newsletters
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"Cryptocurrency In Small Bytes: Bitcoin in Your 401(k)? A Byte that May Bite,"
Blockchain Alert
(March 27, 2018).
Contacts: David McFarlane, Samuel W. Krause, Alice Hall-Partyka
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"A New Day In Executive Compensation – Proposed Elimination of IRC 409A and 162(m),"
Regulatory Alert
(November 3, 2017).
Contacts: Samuel W. Krause, Jennifer A. Ray, David McFarlane
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"Regulatory Kindness – IRS/DOL/PBGC/FRTIB Provide Hurricane Relief,"
Health Care Alert
(September 27, 2017).
Contacts: David McFarlane, Samuel W. Krause
In the News