Samuel F. Hoffman
Associé/retraité
Samuel F. Hoffman is a partner and business lawyer with Foley & Lardner LLP. Samuel represents healthcare 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 healthcare organizations. Samuel’s long-standing relationships with these clients have enabled him to become familiar with all aspects of benefits law in the healthcare arena.
Prix et reconnaissance
- Selected by his peers for inclusion in The Best Lawyers in America© in the field of Employee Benefits (ERISA) Law (2021 – 2023)
New IRS Determination Letter Approval Procedures for 403(b) Plans
The IRS has had a determination letter process for qualified plans under Code section 401(a), like 401(k) and other defined contribution plans, for many years.
Les avocats de Foley figurent dans les 2023 Best Lawyers in America
Foley & Lardner LLP est fier d'annoncer que 250 de ses avocats répartis dans 20 bureaux ont été reconnus dans l'édition 2023 de The Best Lawyers in America.
Key Considerations When Offering Abortion Coverage Under a Group Health Plan
This article covers some of the key considerations to consider when covering abortion and abortion travel benefits under a group health plan.
Required Plan Amendment Compliance Tracking Procedure for Individually Designed Retirement Plans
In Revenue Procedure 2016-37 the IRS eliminated the determination letter process for individually designed plans for all situations except initial plan qualification, qualification upon plan termination, and a few other special circumstances such as a plan merger in the event of a merger or acquisition involving unrelated entities.
Les avocats de Foley reconnus dans 2022 Best Lawyers in America
Foley & Lardner LLP a annoncé aujourd'hui que 236 avocats du cabinet, répartis dans 18 bureaux aux Etats-Unis, ont été reconnus dans l'édition 2022 de The Best Lawyers in America©, et que 46 avocats de 13 bureaux ont été inclus dans la liste Best Lawyers : Ones to Watch. En outre, 14 avocats du cabinet ont reçu la désignation spéciale d'"Avocat de l'année", un honneur qui n'est décerné qu'à un seul avocat dans chaque domaine de pratique et chaque région métropolitaine.
ARPA Funding Relief for Single Employer Defined Benefit Pension Plans
On March 11, 2021 President Biden signed the American Rescue Plan Act (Public Law 117-2) ("ARPA"). Among its many provisions, the statute contains "funding relief" for single employer defined benefit pension plans.