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.

Awards and Recognitions

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

  • 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