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.
奖项与表彰
- 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.
富理达律师入选 2023 年美国最佳律师排行榜
Foley & Lardner LLP 自豪地宣布，我们 20 个办事处的 250 名律师获得了 2023 年版《美国最佳律师》的认可。
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.
富理达律师入选 2022 年《美国最佳律师》杂志
富理达律师事务所（Foley & Lardner LLP）今天宣布，该所18个美国办事处的236名律师入选2022年版《美国最佳律师》（The Best Lawyers in America©），13个办事处的46名律师入选最佳律师：Ones to Watch "榜单。此外，公司有 14 名律师获得了 "年度律师 "的特别称号，在每个业务领域和大都会地区只有一名律师获得这一荣誉。
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.