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


Bar & Court Admissions

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



  • 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
The Best Lawyers

The Best Lawyers in America
Named to Best Lawyers in America for Employee Beneftis (ERISA) Law

AV Rated by Martindale-Hubell
AV Peer Review Rating, signifying the highest recognition in legal ability and professional ethics

Super Lawyers
Named to Upstate New York Super Lawyers for Employee Benefits (ERISA) and Tax Law

Who's who

Who's Who in Law
Named to the final 2012 issue of Business First/Buffalo Law Journal's "Who's Who in Law" for Employee Benefits


Mark Stulmaker is distinguished by the depth of his experience and knowledge in all facets of employee benefits law. He is frequently called upon as a guest speaker and author to share his insight on the latest developments in employee benefits. A link to a recent article written by Mr. Stulmaker follows.

Mark Stulmaker authors article for NYS Bar Association on self-funded health insurance plans, the ACA, and special concerns for public employers