塞缪尔·F·霍夫曼是富乐律师事务所的合伙人及商业律师。塞缪尔代表加利福尼亚州及全美各地的医疗保健服务提供商和政府机构处理员工福利事务，重点领域包括养老金计划、高管延期薪酬计划、健康保险计划、奖金计划、薪酬事务及保险问题。他同时隶属于该事务所的员工福利与高管薪酬业务组及医疗保健行业团队。
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.
针对个性化设计的退休计划所需的计划修订合规性追踪程序
在《2016-37号税收程序》中，美国国税局（IRS）取消了针对个性化设计的养老金计划的确定函审批流程，但以下情形除外：计划初始资格认定、计划终止时的资格认定，以及少数特殊情况（例如涉及无关实体的合并或收购时发生的计划合并）。
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.