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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.

Practice Areas


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.


  • 42 Delaware Avenue, Suite 120
    Buffalo, NY 14202


  • New York University , LL.M., Taxation, graduated 1986
  • Rensselaer Polytechnic Institute, graduated 1979
  • Rensselaer Polytechnic Institute, graduated 1980
  • Albany Law School of Union University , graduated 1981

Bar Admissions

  • New York, State of New York


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

Court Admissions

  • United States Tax Court
  • United States District Court

Recognized in The Best Lawyers in America® 2022 for work in:

  • Employee Benefits (ERISA) Law
  • Labor Law - Union

Special Focus

  • Pension, Health and Welfare
  • Tax


  • The Best Lawyers in America: Named to Best Lawyers in America for Employee Benefits (ERISA) Law
  • AV Rated by Martindale-Hubbell: AV Peer Review Rating, signifying the highest recognition in legal ability and professional ethics
  • 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
  • Super Lawyers: Named to Upstate New York Super Lawyers for Employee Benefits (ERISA)

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