Mark L. Stulmaker practices in the areas of employee benefits and taxation, serving as counsel to trustees of public & private pension and health & welfare benefit plans as well as to closely-held businesses. He also is involved in estate planning and administration, especially in connection with charitable trusts, foundations and large retirement plan distributions.

Honors and Achievements

• AV Peer Review Rated, Martindale-Hubbell
• Named to Best Lawyers in America, Employee Benefits Law 
• Named to New York Super Lawyers, Upstate Edition: Employee Benefits/Tax

Bar & Court Admissions

• State of New York
• United States Tax Court
• United States District Court

Education

• New York University School of Law, LL.M., Taxation, 1986
• Albany Law School of Union University, J.D., 1981
• Rensselaer Polytechnic Institute, M.B.A., 1980
• Rensselaer Polytechnic Institute, B.S., Management, magna cum laude, 1979

Professional Activities

• Associated Professional Member (APM), American Society of Pension Professionals and Actuaries
• Member, International Foundation of Employee Benefit Plans
• Member, New York State Bar Association, Health Law Section
• Member, Bar Association of Erie County
• Instructor in Cornell University's School of Labor and Industrial Relations, 2001
• Instructor in the Graduate Tax Certificate Program of the State University of New York at Buffalo, 1991-97