Biography

Sam distills, applies, and communicates complex aspects of ERISA and tax law. Working with clients from small, specialized, tax-exempt medical practices to multi-national publicly traded companies, his employee benefits practice involves assisting clients on all aspects of pension and welfare plan design and compliance.

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. While in law school, Sam worked as a Research Assistant to Professor Jeffrey Maine, assisting him in preparing the second edition of Intellectual Property Taxation: Problems and Materials. After law school, Sam served as a law clerk for Maine Supreme Judicial Court Justice Donald Alexander.

Sam is a life-long 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

Clerkship

  • Maine Supreme Judicial Court

Firm Highlights

Blog

Handling Missing Participants under Code Section 409A

Deferred compensation payments are due to one of your former executives, but the former executive is nowhere to be found. You know that the IRS has strict timing rules for payments subject to Code...

Blog

Revenue Procedure 2019-19: Enhancements to EPCRS are Great News for Plan Sponsors

Newly published  Revenue Procedure 2019-19  modifies and supersedes prior IRS guidance regarding the Employee Plans Compliance Resolution System (EPCRS) to allow plan sponsors to self-correct an expanded number of problems that may affect retirement...

Blog

Who is a Highly Compensated Employee?

Identifying an employer’s highly compensated employees is crucial to the administration of qualified retirement plans, as well as 403(b) plans that provide employer contributions.  This post provides an overview of the rules for determining...

Blog

IRS Guidance Regarding the Section 4960 Excise Tax Is (Somewhat) Helpful

IRS Notice 2019-09  provides guidance intended to help “applicable tax-exempt employers” determine whether compensation paid to their most highly compensated employees will be subject to the 21 percent excise tax imposed under Code Section...

Blog

UPDATED: Summer Break - Massachusetts Employers Get Extension on Paid Family and Medical Leave Implementation

UPDATE:  The Massachusetts Department of Family and Medical Leave announced that along with the start of contributions being delayed from July 1, 2019 to October 1, 2019, the following aspects of the program are...

Blog

403(b) Plans Must Comply with the “Once In, Always In” Rule This Year

Tax-exempt employers whose 403(b) plans have failed to comply with the “once in, always in” eligibility rule in the past should be well on their way to compliance by now.   IRS Notice 2018-95  granted...

Blog

Plan Sponsors: You Should Have a Model QDRO

ERISA Section 206(d)(3)(G)(ii) requires sponsors of qualified retirement plans to maintain written procedures for the administration of qualified domestic relations orders (“QDROs”), and the plan administrator has an obligation to ensure that a domestic...

Blog

Recap of Change to Retirement Plan Rollover Rules for Plan Loan Offsets

The Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”) includes a provision that changed the rollover rules for certain plan loan offset distributions and that may not be well known to retirement...

Blog

Form 1094 and Form 1095 Reporting for Expatriate Employees

Every IRS Form 1094/1095 filing season (roughly January and February of each year), we receive questions on reporting for expatriate employees.  The most common questions: do we need to furnish a Form to expat...

Publication/Podcast

2019 Annual Employment Law Update Materials

On Thursday, January 31, members from Verrill Dana's Labor and Employment group, as well as some from the Employee Benefits & Executive Compensation group, conducted a full-day seminar full of employment law related topics...