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Samuel W. Krause

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

Samuel W. Krause is a 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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"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)
In the News
"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
Employers Unprepared For 401(k) Plan Data Breaches Employee Benefit News (April 24, 2018)
In the News
"Cryptocurrency In Small Bytes: Bitcoin in Your 401(k)? A Byte that May Bite," Blockchain Alert (March 27, 2018). Contacts: David McFarlane, Samuel W. Krause, Alice Hall-Partyka
Client Alert/Newsletter
"Workplace Harassment and ERISA to the Rescue," Bloomberg BNA Daily Labor Report (March 23, 2018). Authors: David McFarlane and Samuel W. Krause.
"States Seek Control over Association Health Plans in Comments on DOL Proposed Rule; Iowa Senate Approves Bill Expanding Availability of Association Health Plans—Potentially to the Detriment of ACA Exchange Plans," Crowell & Moring's Health Law Blog (March 16, 2018). Authors: Christopher Flynn, A. Xavier Baker, Samuel W. Krause and Alice Hall-Partyka.
"A New Day In Executive Compensation – Proposed Elimination of IRC 409A and 162(m)," Regulatory Alert (November 3, 2017). Contacts: Samuel W. Krause, David McFarlane
Client Alert/Newsletter
"Regulatory Kindness – IRS/DOL/PBGC/FRTIB Provide Hurricane Relief," Health Care Alert (September 27, 2017). Contacts: David McFarlane, Samuel W. Krause
Client Alert/Newsletter

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Crowell & Moring LLP is an international law firm with more than 500 lawyers representing clients in litigation and arbitration, regulatory, 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. The firm has offices in Washington, DC, New York, Los Angeles, San Francisco, Orange County, London, and Brussels.

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