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Stephen M. Mason

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Education

Dartmouth College, B.S., 1968

Albany Law School, Union University, J.D., 1973

Boston University, LL.M., (Taxation), 1974

Honors

Best Lawyers in America® - Employee Benefits (ERISA) Law, 2025

Listed in Best Lawyers in America, 2015-2024

Bar Admissions

Texas

New York

Profile

Stephen Mason possesses extensive experience in all aspects of ERISA and employee benefits. In over 40 years of practice, he has worked with many levels of the Internal Revenue Service and the Department of Labor, orchestrating solutions and resolving disputes in the design and administration of pension and welfare benefit plans, to satisfy governmental agency requirements as well as the needs of both employers and employees.

His clients include publicly traded companies and large corporations and privately held businesses. Mr. Mason is particularly experienced in structuring qualified retirement plans and deferred compensation plans for professional services providers including medical groups, law firms and accounting practices.

In addition, Mr. Mason is frequently called upon to provide practical and seasoned legal advice to employers and human resources personnel on all aspects of ERISA. He is an authoritative and sought-after speaker at various employee benefit seminars including the Texas Chapter of Certified Public Accountants, and is a past lecturer at the University of Houston/ACLU.

Significant Transactions

  • Worked on over 20 different ESOP transactions with an aggregate value exceeding $400,000,000.
  • Handled over 250 Department of Labor, Internal Revenue Service and PBGC investigations.
  • Successfully negotiated resolutions of highly complex Department of Labor and Internal Revenue Service investigations.
  • Designed exit strategies for owners of large privately held businesses using ESOPs. 

Seminars & Presentations

  • American College of Life Underwriters of Bryn Mawr, Pennsylvania at University of Houston, Houston Chapter, Texas Society of CPAs.
  • "Evaluation of Retirement Benefits," Advanced Family Law Course, State Bar of Texas.
  • "Retirement Planning for Medical Professionals in the New Health Care Environment," State Bar of Arkansas.
  • "Dealing with the New IRS and Department of Labor Compliance and Audit Programs."
  • "Audits of Qualified Plans -- The Revenue Source".
  • "Reconstructive Surgery for Medical Practice Entities and Their Retirement Plans," State CPA Conference - San Antonio, Texas.

News

News

Publications

Publications

American College of Life Underwriters of Bryn Mawr, Pennsylvania at University of Houston, Houston Chapter, Texas Society of CPAs.

"Evaluation of Retirement Benefits," Advanced Family Law Course, State Bar of Texas.

"Retirement Planning for Medical Professionals in the New Health Care Environment," State Bar of Arkansas.

"Dealing with the New IRS and Department of Labor Compliance and Audit Programs."

"Audits of Qualified Plans -- The Revenue Source".

"Reconstructive Surgery for Medical Practice Entities and Their Retirement Plans," State CPA Conference - San Antonio, Texas.

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