Portland, ME 207 228-7128 direct
207 774-1200 main
207 774-1127 facsimile

100 Middle Street
PO Box 9729
Portland, ME 04104-5029


Business Law Health Care Labor and Employment Law


Steven R. Gerlach


Steve is the Team Leader of the Health Care Industry Group, a member of the Labor and Employment Practice Group and an adjunct member of the Business Law Practice Group. He represents health care entities, businesses, nonprofits and individual clients in matters of executive compensation, employee benefits, the Affordable Care Act and ERISA.

Steve counsels employers, retirement plan sponsors and financial institutions regarding ERISA fiduciary status and liability, and advises clients regarding the tax and ERISA consequences of mergers and acquisitions.  He also advises businesses and organizations in Maine and New Hampshire regarding the effects of health care reform on health plans, employee benefits and bottom line. Steve provides counsel to employers regarding flexible benefit plans, deferred compensation arrangements, split-dollar arrangements, health and life insurance plans, and stock and stock-related compensation arrangements. He also advises litigants in employment-related matters regarding the tax implications of paying and receiving proceeds, as well as required compliance and reporting measures.

Steve was named to Best Lawyers in America for 2013 and 2014, and was elected to Chambers USA for 2014 as well, for his work in employee benefits.  Steve holds a law degree from the University of Maine School of Law and an LL.M. (Master of Laws) degree in taxation from Boston University. He received Maine Law’s Pro Bono award for excellence in public service and the ABA award for excellence in health law studies. During law school, Steve served as an intern with the Maine Revenue Services Appellate Division, the Maine State Office of the Attorney General and the Workers’ Compensation Advocacy Board. Prior to law school, Steve coordinated clinical research at Maine Medical Center.

Outside of work, Steve is an accomplished singer and musician. He sings with the Portland-based Renaissance Voices and is the Vice President of the Board of Directors for the Portland Chamber Music Festival.


LLM, Boston University, 2009
JD, University of Maine School of Law, 2006, cum laude (Articles Editor, Maine Law Review)
BA, Psychology, University of Rochester, 1983


Admitted to Practice:
State of Maine
U.S. Tax Court

Maine Employee Benefits Council
Maine State Bar Association
American Bar Association
Renaissance Voices (Past President)
Portland Chamber Music Festival (Past President, current Vice President)