Mr. Raps is a Section Chief in EBSA's Office of Exemption Determinations. Prior to this appointment, Mr. Raps was a Senior Employee Benefits Law Specialist with EBSA's Office of Regulations and Interpretations. Prior to joining EBSA, Mr. Raps was a Senior Manager with Price Waterhouse and a Manager with Arthur Andersen & Co. Mr. Raps started his career with the IRS as a Pension Law Specialist with its Employee Plans Division and subsequently served as a Senior Attorney with the IRS' Office of Chief Counsel. Mr. Raps received a B.S. degree in 1974 from Brooklyn College (Phi Beta Kappa) and a J.D. degree in 1977 from the University of Buffalo Law School. Mr. Raps also received a LL.M. (Taxation) in 1981 from the Georgetown University Law Center.