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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.
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