Samuel F. Hoffman


Samuel F. Hoffman


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.

Awards and Recognition

  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Employee Benefits (ERISA) Law (2021 – 2023)
16 November 2022 Newsletters

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.
18 August 2022 Press Releases

Foley Attorneys Recognized in 2023 Best Lawyers in America

Foley & Lardner LLP proudly announced that 250 of our attorneys across 20 offices have received recognition in the 2023 edition of The Best Lawyers in America.
20 July 2022 Newsletters

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.
17 November 2021 Newsletters

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.
19 August 2021 Press Releases

Foley Attorneys Recognized in 2022 Best Lawyers in America

Foley & Lardner LLP announced today that 236 of the firm’s attorneys from 18 U.S. offices have been recognized in the 2022 edition of The Best Lawyers in America©, and 46 lawyers from 13 offices were included in the Best Lawyers: Ones to Watch list. Additionally, 14 of the firm’s attorneys received the special designation of “Lawyer of the Year,” an honor earned by only one lawyer in each practice area and metropolitan region.
20 May 2021 Newsletters

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.