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Samuel W. Krause

Senior Counsel
Phone: +1 213.443.5562
515 South Flower St., 40th Floor
Los Angeles, CA 90071-2201

Samuel W. Krause is a senior counsel in the firm's Corporate, Health Care, Tax, and Labor & Employment groups in Crowell & Moring’s Los Angeles office. Sam has more than 20 years of experience writing, speaking, and advising on pensions, employee benefits, executive compensation, national and international corporate transactions, bankruptcy reorganizations, securities laws, corporate governance, deferred compensation, and structured finance matters related to the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, and the Affordable Care Act (ACA). Prior to entering private practice, Sam was an investigator for the New York Regional Office of the arm of the U.S. Department of Labor that is responsible for ERISA.

Sam is also a judge pro tem of the Superior Court of California and is a co-author of the books Equity Compensation for Limited Liability Companies (NCEO 2013) and the Section 409A Handbook (BNA Books, 2010 & 2016).


  • California State University, Northridge, B.A. (1995)
  • Hofstra University School of Law, J.D. (1998)
  • New York University, LL.M. (1999)


Admitted to practice: California, New York

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"4 Steps For Public Cos. Subject To New Executive Pay Rules," Law360 (January 14, 2021). Authors: Samuel W. Krause, and Teresa Abney.
"Supreme Court Sides with State Regulation of PBMs in Boost to Independent Pharmacies," Health Care Alert (December 16, 2020). Contacts: David McFarlane, Todd D. Rosenberg, Samuel W. Krause, Barbara H. Ryland, Ian Logan
Client Alert / Newsletter
"Payers, Providers, and Patients – Oh My!: ERISA Preemption of State PBM Regulation," Podcast: Payers, Providers, and Patients – Oh My! (August 3, 2020). Contacts: Todd D. Rosenberg, Samuel W. Krause, Joe Records, Payal Nanavati
Client Alert / Newsletter
"Fiduciary Liability in Healthcare," 17th Annual Made in America: Taft Hartley Benefits Summit, Las Vegas, NV (January 20, 2020). Speakers: David McFarlane and Samuel W. Krause.
Crowell & Moring Elects Eight New Partners and Promotes Seven to Senior Counsel and 26 to Counsel Positions (Jan.02.2020)
Firm News / Announcement
DEAL NOTE: Crowell & Moring Advises Flux7 Labs in its Acquisition by NTT Data (Jan.02.2020)
Firm News / Announcement
"Current Issues Regarding Taxation of Independent Contractors," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2019, Washington, D.C. (September 12, 2019). Presenters: David McFarlane, Glenn D. Grant, and Samuel W. Krause.
"Payers, Providers, and Patients – Oh My!: Fiduciary Duties Under ERISA," Podcast: Payers, Providers, and Patients – Oh My! (July 10, 2019). Contacts: David McFarlane, Samuel W. Krause, Payal Nanavati, Joe Records
Client Alert / Newsletter
National General Holdings Corporation: Short-Term Health Plans Include Fees for Unrelated Services in 23 States — The Capitol Forum (May 8, 2019)
Media Mentions
"Running with Scissors – and Association Health Plans," Health Care Alert (July 13, 2018). Contacts: David McFarlane, Samuel W. Krause, Kimberley Johnson, Alice Hall-Partyka
Client Alert / Newsletter

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Crowell & Moring LLP is an international law firm with approximately 550 lawyers representing clients in litigation and arbitration, regulatory and policy, and transactional matters. The firm is internationally recognized for its representation of Fortune 500 companies in high-stakes litigation, as well as its ongoing commitment to pro bono service and diversity, equity and inclusion. The firm has offices in Brussels, Doha, London, Los Angeles, New York, Orange County, San Francisco, Shanghai, and Washington, D.C.

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