Samuel J. Baldwin
Partner
Sam distills, applies, and communicates complex aspects of ERISA and tax law. Working with clients from small, specialized, tax-exempt medical practices to multinational publicly traded companies, his employee benefits practice involves assisting clients with all aspects of retirement plan and welfare plan design and compliance.
Sam focuses his practice on the unique issues faced by tax-exempt employers, guiding them through the ever-changing demands of tax and ERISA compliance. Sam assists his clients with ERISA fiduciary compliance, as well as all issues that may arise with the IRS, Department of Labor, and Pension Benefits Guaranty Corporation, including corrections, audits, determination letter applications, and plan terminations. Prior to joining Verrill, Sam was a law clerk to Justice Donald Alexander on the Maine Supreme Judicial Court and worked in the Employee Benefits Group of a large national law firm.
Sam lives in a small house in the woods with his partner, dog, and too many chickens. A lifelong fan of the New England Patriots and an avid fly fisherman, he spends much of his free time hiking and exploring remote streams. In the winter, he talks about learning to ski.
Services/Industries
Education
- University of Maine School of Law (J.D.), summa cum laude
- Editor-in-Chief, Maine Law Review
- Outstanding Scholastic Achievement Award in Taxation
- Edward S. Godfrey Leadership Award
- Arizona State University Walter Cronkite School of Journalism (B.A.)
Bar Admissions
- Maine
- New York
Memberships
- Maine Employee Benefits Counsel
Honors
- Received Katahdin Counsel Recognition for pro bono efforts (2019)
- Listed in The Best Lawyers: Ones to Watch© under Employee Benefits (ERISA) Law in Portland, Maine
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Clerkships
- Maine Supreme Judicial Court, Justice Donald Alexander