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 RecognitionsThe Best Lawyers in AmericaNamed to Best Lawyers in America from 2009 to 2024; recognized for Employee Benefits (ERISA) Law and Labor Law-UnionAV Rated by Martindale-HubbellThe highest peer rating standard. This rating signifies that a large number of the lawyer's peers rank him or her at the highest level of professional excellence for their legal knowledge, communication skills and ethical standards. Legal Elite of Western New York Named to Business First/Buffalo Law Journal 's Legal Elite of Western New York 2019 Who's Who in LawNamed to the final 2012 issue of Business First/Buffalo Law Journal's "Who's Who in Law" for Employee BenefitsSuper LawyersNamed to Upstate New York Super Lawyers for Employee Benefits (ERISA) from 2007 to 2022; no more than 5 percent of attorneys in any state are named to this publicationResourcesMark 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.* Self-Insurance and the Affordable Care Act