Thomas I. Kramer

Adjunct Professor
Curriculum Vitae


Seattle University School of Law
901 12th Avenue, Sullivan Hall
P.O. Box 222000
Seattle, WA 98122-1090


J.D., Yale University, 1980
B.A., summa cum laude, Claremont Men’s College, 1976
University of St. Andrews, 1974-1975


Employee Benefits
Executive Compensation
Health and Welfare Benefits
Tax-Qualified Retirement Plans


For 35 years, Tom Kramer represented employers, benefit plan consultants, and insurance and banking institutions regarding employee benefit plans, most recently at Bullard Law in Portland, Oregon. His practice covered 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 included plan drafting, problem solving, and representing clients in disputes with regulators, such as the Internal Revenue Service and U.S. Department of Labor. Issues that Tom dealt with included preserving the tax-qualified status of retirement plans, which might require correction of qualification defects, designing and documenting deferred compensation provisions of employment agreements and helping employers respond to health care reform.


• 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

• 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