Biography

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.

Prior to joining Verrill, Sam served as a law clerk to Justice Donald Alexander of the Maine Supreme Judicial Court. During law school, Sam served as a judicial extern to the Honorable Kermit V. Lipez of the United States Court of Appeals for the First Circuit. Sam received an Outstanding Scholastic Achievement Award in Taxation and the Edward S. Godfrey Leadership Award for his work as the Editor-in-Chief of the Maine Law Review.

Sam lives in a small house in the woods with his partner, dog, and too many chickens. Sam is a lifelong fan of the New England Patriots and an avid fly fisherman. During the summer, he spends much of his free time hiking and exploring remote streams. During the winter, he talks about learning to ski.

Services/Industries

Education

  • University of Maine School of Law  (J.D., summa cum laude)
  • Arizona State University  (B.A., cum laude)

Bar Admissions

  • Maine

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

To learn more about third-party ratings and rankings, and the selection processes used for inclusion, click here.

Clerkships

  • Maine Supreme Judicial Court

Firm Highlights

Blog

IRS Guidance Expands Access to ACA Premium Tax Credit, Allows Cafeteria Plan Sponsors to Permit Employees to Revoke Family Coverage Mid-year

Final Regulations under Section 36B of the Internal Revenue Code On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B relating to eligibility for the Affordable Care Act’s...

Blog

401(k) Plan Matching Contributions: To True Up or Not True Up?

As a matter of plan design, for purposes of matching contributions some 401(k) plans provide that a participant’s compensation for the entire plan year is taken into account (regardless of whether the participant makes...

News

77 Verrill Attorneys Recognized by Best Lawyers® 2023, Including Six Named Lawyers of the Year

Blog

New IRS Determination Letter Program for 403(b) and 401(a) Plans

On November 7, 2022, the IRS issued Revenue Procedure 2022-40 , which allows certain tax-exempt employers (such as schools, charities, and churches) to apply for IRS determination letters on their individually designed section 403(b...

Blog

ERISA Section 404(c) Protection: A Refresher for Fiduciaries

The Employee Retirement Income Security Act (“ERISA”) imposes both (i) significant responsibilities on fiduciaries of participant-directed individual account plans, including 401(k) plans, and (ii) personal liability for losses suffered by a plan if those...

Blog

A Last-Minute Gift – Prescription Drug Reporting Grace Period and Good Faith Relief

In a move akin to last-minute gift-giving, the Departments of Labor, Health and Human Services, and the Treasury (the “Departments”) released FAQ 56 on December 23, 2022, which provides relief regarding the Prescription Drug...

Blog

Next Steps for Making Collective Investment Trusts Available to More Retirement Plans

Collective investment trusts (“CITs”) have become an increasingly popular choice for 401(k) plan investment menus over the past decade, consistent with a trend toward lower-cost investment options that has been driven, in part, by...

Blog

Pension-Linked Emergency Savings Accounts: Something Old, Something New, Something Borrowed, Something Forthcoming

Following the initial flurry of publications summarizing the retirement plan enhancements under the SECURE 2.0 Act of 2022 (“SECURE 2.0”), this post takes a deeper dive into one of those enhancements: the optional “pension-linked...

Publication/Podcast

Amending Your Retirement Plans this Year for SECURE Act and CARES Act Changes

This post was updated on September 29, 2022. On August 3, 2022, the IRS extended the deadline for retirement plan sponsors to adopt amendments necessary to comply with the Setting Every Community Up for...

Blog

When Cash is not King: Holiday Gifts as “De Minimis” Fringe Benefits

To celebrate the holiday season, this post highlights the tax consequences of employer-sponsored holiday perks such as gift cards, turkeys, hams and gift baskets. Under the current tax rules, employers may give infrequent low...

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