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.
수상 및 표창
- 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.
2023년 미국 최고의 변호사로 선정된 폴리 변호사들
20개 사무소의 변호사 250명이 2023년판 '미국 최고의 변호사'에 선정되었음을 자랑스럽게 발표합니다.
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.
2022년 미국 최고의 변호사로 선정된 폴리 변호사들
폴리 앤 라드너 LLP는 오늘 미국 내 18개 사무소의 변호사 236명이 2022년판 '미국 최고의 변호사©'에 선정되었고, 13개 사무소의 변호사 46명이 '최고의 변호사'에 포함되었다고 발표했습니다: 주목해야 할 변호사 목록에 포함되었습니다. 또한 로펌의 변호사 중 14명이 각 업무 분야 및 대도시 지역에서 단 한 명에게만 주어지는 '올해의 변호사'라는 특별 지정을 받았습니다.
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.