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About This Blog

Bloomberg BNA's Pension & Benefits Blog is a special resource offered by Bloomberg BNA to provide commentary and insight on news and trends reported in our publications: Pension & Benefits Daily, Pension & Benefits Reporter, and the Benefits Practice Resource Center. The authors of the blog are members of our Benefits Practice Resource Advisory Board and members of staff (who contribute summaries of some of their recent stories). 

The ideas presented here are those of individuals, and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members. We reserve the right not to post comments that are abusive or otherwise objectionable.

Communications regarding the Pension & Benefits Blog may be directed to Dana Domone via e-mail to

Pension and Benefits

Stephen W. Kraus

Partner - Carlton Fields Jorden Burt

Steve Kraus is a partner at Carlton Fields Jorden Burt based in Washington, D.C. He advises clients on a broad range of tax and ERISA matters relating to qualified and nonqualified retirement plans, IRAs and IRA annuities, health and other welfare benefit plans. He also advises life insurance company clients on the tax qualification of annuities and life insurance contracts. Kraus has experience dealing with the issues surrounding synthetic annuities, including securing private letter rulings for clients; advising clients with regard to issues surrounding Bank-Owned Life Insurance; and advising clients regarding mutual fund taxation issues. He has represented clients on numerous matters before both the Internal Revenue Service and the Department of Labor. Kraus was chief counsel, retirement security for the American Council of Life Insurances where he worked for 25 years. He is also a member of the Bloomberg BNA Benefits Practice Resource Advisory Board. Kraus holds a B.S. from Brooklyn College, a J.D. from the George Washington University School of Law, where he was a member of the law review and Order of the Coif, and an LL.M. in taxation from Georgetown University.

Most Recent Posts

Pension Protection Act Redux? (1/17/2012)