CALL 503.248.1134

200 SW Market Street, Suite 1900
Portland, Oregon 97201

Thomas I. Kramer CONTACT       Direct: 503.721.2655 Main: 503.248.1134 VCard PDF Profile

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Tom serves in an of counsel position to the firm. He enjoys the complexity of representing employers, benefit plan consultants, and insurance and banking institutions regarding employee benefit plans. Tom works with clients to help them avoid pitfalls and arrive at what they find to be reasonable solutions. With over 30 years’ experience, Tom has a deep understanding of benefit plans and related tax rules. His practice covers both tax-qualified and nonqualified retirement plans, including pension, profit sharing and other deferred compensation plans, as well as health and welfare benefits. 

Tom’s services include plan drafting, problem solving, and representing clients in disputes with regulators, such as the Internal Revenue Service, U.S. Department of Labor, Oregon Insurance Division, or Oregon Bureau of Labor and Industries. Issues that Tom deals with include preserving the tax-qualified status of retirement plans, which may require correction of qualification defects, designing and documenting deferred compensation provisions of employment agreements and helping employers navigate their way through the requirements of health care reform.

Tom currently serves on the Board for a local non-profit, Neighborhood House. When Tom’s not in the office, he’s probably running, reading non-fiction, or attending plays with his wife Catherine. Look for Tom at the Hood-to-Coast Relay or the Oregon Shakespeare Festival.




  • Supreme Court Confirms Pension and Benefit Plans Maintained by Church Affiliates May Be Exempt from ERISA, Bullard Alert, June 2017
  • Qualified Small Employer Health Reimbursement Arrangements - Maybe Better Than We Thought - Bullard Alert, May 2017


  • The Affordable Care Act - Delays and Clarifications - Bullard Alert, January 2016


  • Health Care Reform - Many Modifications, Mostly Helpful – Bullard Alert, February 2014


  • Taxes, Benefits and Same-Sex Marriage: Oregon Weighs In and the IRS Simplifies Employers’ Tax Refunds - Bullard Alert, October 2013
  • The Affordable Care Act's Nondiscrimination Rules: Advance Warning - Oregon Healthcare News, May 2013


  • Must Employers Offer Health Plan Coverage? - Portland Business Journal: Ask the Expert, August 2012


  • Ninth Circuit Rules San Francisco's "Pay or Play" Ordinance Not Preempted by ERISA - Bullard Alert, March 2009


  • How Not to Get Madoffed - Workforce Management, December 2008


  • Professional Ethics - PacificSource Speakers Series, June 2018
  • What Retirement Plan Fits Your Not-for-Profit Organization? - OSCPA Not-for-Profit Conference, April 2018


  • Legal Ethics Updates and Best Practices: Autumn CLE and Social - Oregon Paralegal Association, September 2017
  • Benefits for Employees' Partners and Affordable Care Act Update - Bullard Public Sector Symposium, May 2017
  • 1095-C Reporting - PacificSource Health Plans Speaker Series, January 2017


  • HR Tasks When an Employee Dies - Bullard Annual Labor and Employment Law Briefing, October 2016
  • Defined Contribution Medical Plans: The Good, The Bad, The Ugly - Bullard Public Sector Symposium, April 2016
  • Does Your Health Plan Meet Your Needs and the Government's Requirements? - Institute of Management Accountants, March 2016


  • Affordable Health Care Act Update - Bullard Annual Labor and Employment Law Briefing, October 2015
  • Surviving the Challenges and Penalties of the Affordable Care Act - Oregon State Public Employer Labor Relations Association Annual Workshop, October 2015
  • Your ACA Report Card - OSHHRA, April 2015
  • Regulatory Updates: DC, DB and HW Plans - WPBC- Portland Chapter, March 2015
  • Healthcare Reform Myths Examined: Separating Truth from Legend and Planning Accordingly - Institute of Management Accountants, February 2015


  • Selecting a Retirement Plan for Your Nonprofit - Oregon Society of CPAs, May 2014
  • Taxable Fringe Benefits and Nontaxable Fringe Benefits - 2014 OMFOA Spring Conference, March 2014
  • Play or Pay: Practical Ways to Implement Health Care Reform and Avoid Penalties - 2014 SDAO Conference, February 2014


  • Affordable Health Care Act - Bullard Public Sector Symposium, April 2013
  • Healthcare Reform:  Preparing for 2014 - Oregon Society for Healthcare Human Resources Administration, March 2013 


  • Healthcare Reform, What's Next? - Bureau of Labor and Industries, November 2012
  • New Worries about Old Benefits; Old Worries about New Benefits - Bullard Public Sector Symposium, July 2012


  • Separation Agreements - Bullard Roundtable, April and March 2011


  • Extension of COBRA Subsidy; Healthcare Reform; Employer Contributions to PERS; Deferred Compensation Plans - Bullard Public Sector Symposium, February 2010


  • Section 125 Plans, Health Savings Account & Other Fringe Benefits - Oregon Society of CPAs, November 2007