Samuel F. Hoffman



Samuel F. Hoffman is a partner and business lawyer with Foley & Lardner LLP. Samuel represents health care providers and governmental entities throughout California and the United States in employee benefits matters, with emphasis on such matters as pension plans, executive deferred compensation programs, health plans, bonus programs, compensation matters and insurance issues. He is a member of the firm's Employee Benefits & Executive Compensation Practice, as well as the Health Care Industry Team.

Samuel serves as benefits counsel to several nationwide health care organizations. Samuel's long-standing relationships with these clients have enabled him to become familiar with all aspects of benefit law in the health care arena.


  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Employee Benefits (ERISA) Law (2021)


Samuel is a graduate of University of California Hastings College of the Law (J.D., 1982), and San Diego State University (A.B., 1979).


Samuel was admitted to the California Bar in 1982.