Samuel W. Krause is a senior 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 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
Speeches & Presentations
-
"Employee Benefits 2021 – Post COVID Tax Strategies for Stock Options – Repricing v. Exchange," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021
(October 4, 2021).
Speakers: David McFarlane, Samuel W. Krause, and Anthony G. Provenzano
-
"Fiduciary Liability in Healthcare," 17th Annual Made in America: Taft Hartley Benefits Summit, Las Vegas, NV
(January 20, 2020).
Speakers: David McFarlane and Samuel W. Krause.
-
"Current Issues Regarding Taxation of Independent Contractors," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2019, Washington, D.C.
(September 12, 2019).
Presenters: David McFarlane, Glenn D. Grant, and Samuel W. Krause.
Publications
Client Alerts & Newsletters
-
"New York City Establishes Auto-Deduction Retirement Security Program for Certain Private Sector Employees,"
(June 2, 2021).
Contacts: David McFarlane, Ira M. Saxe, Eric Su, Samuel W. Krause, Lynn Hsieh, Jessica S. Nam
-
"Supreme Court Sides with State Regulation of PBMs in Boost to Independent Pharmacies,"
Health Care Alert
(December 16, 2020).
Contacts: David McFarlane, Todd D. Rosenberg, Samuel W. Krause, Barbara H. Ryland, Ian Logan
-
"Payers, Providers, and Patients – Oh My!: ERISA Preemption of State PBM Regulation,"
Podcast: Payers, Providers, and Patients – Oh My!
(August 3, 2020).
Contacts: Todd D. Rosenberg, Samuel W. Krause, Joe Records, Payal Nanavati
-
"Payers, Providers, and Patients – Oh My!: Fiduciary Duties Under ERISA,"
Podcast: Payers, Providers, and Patients – Oh My!
(July 10, 2019).
Contacts: David McFarlane, Samuel W. Krause, Payal Nanavati, Joe Records
-
"Running with Scissors – and Association Health Plans,"
Health Care Alert
(July 13, 2018).
Contacts: David McFarlane, Samuel W. Krause, Kimberley Johnson, Alice Hall-Partyka
-
"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
-
"A New Day In Executive Compensation – Proposed Elimination of IRC 409A and 162(m),"
Regulatory Alert
(November 3, 2017).
Contacts: David McFarlane, Samuel W. Krause
-
"Regulatory Kindness – IRS/DOL/PBGC/FRTIB Provide Hurricane Relief,"
Health Care Alert
(September 27, 2017).
Contacts: David McFarlane, Samuel W. Krause
Media Mentions
Firm News & Announcements