CALL 503.248.1134

200 SW Market Street, Suite 1900
Portland, Oregon 97201

Thomas I. Kramer

Direct: 503.721.2655
Main: 503.248.1134

2014 Public Sector Symposium

Health Care Reform

Practice Areas

Employee Benefits


Executive Compensation

Flexible Benefit Plans

Health and Welfare Benefits

Tax-Qualified Retirement Plans


J.D., Yale University, 1980

B.A., Claremont Men’s College, 1976 (summa cum laude)

University of St. Andrews, 1974-1975

Bar Admissions

Oregon, 1981

Ninth Circuit Court of Appeals, 1983

U.S. District Court, District of Oregon, 2009

Honors and Awards

Chambers USA (2005-2014)

Best Lawyers in America (2003-2015)

Super Lawyers (2006-2014)

Best Lawyers in America: Lawyer of the Year Employee Benefits (ERISA) Law Portland (2011)


Tom 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.

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.





     Best Lawyers Award Badge     


  • 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


  • 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