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.
受賞歴
- 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.
フォーリーの弁護士が2023年「ベスト・ローヤーズ・イン・アメリカ」に選ばれる
フォーリー＆ラードナー法律事務所は、2023年版「ザ・ベスト・ローヤーズ・イン・アメリカ（The Best Lawyers in America）」において、20事務所250名の弁護士が表彰されたことを発表しました。
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.
フォーリーの弁護士が2022年「ベスト・ローヤーズ・イン・アメリカ」に選ばれる
フォーリー＆ラードナー法律事務所は本日、全米18オフィスの弁護士236名が「The Best Lawyers in America©」2022年版に、13オフィスの弁護士46名が「Best Lawyers」に選出されたことを発表した：また、13オフィスから46名の弁護士がBest Lawyers: Ones to Watchリストに選出された。また、当事務所の弁護士のうち14名が、各業務分野および大都市圏で1名のみが受賞できる「Lawyer of the Year（年間最優秀弁護士）」の特別称号を獲得しました。
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.