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 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 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 Best Lawyers: Ones to Watch under Employee Benefits (ERISA) Law

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

Massachusetts Now Requires Paid COVID-19 Leave for all Employees

Massachusetts now requires all employers, regardless of size, with Massachusetts employees to offer employees paid, job-protected leave for certain COVID-19-related reasons, including to get or recover from a COVID-19 vaccine. Massachusetts also has established...

Blog

Faculty Retirement Incentive Programs: What Does the Law Permit?

A recent survey of full-time college and university faculty found that, as of the beginning of the 2020-2021 academic year, approximately 25% of those surveyed expected to retire later than they had anticipated before...

Publication/Podcast

Employee Benefits & Executive Compensation 2020 Year-End Client Advisory

Click here to view as a PDF . This Client Advisory highlights important developments in the law governing employee benefit plans over the past year. It offers insight into what these developments mean for...

Matter

Elections and Constitutional Law: Constitutionality of Ranked Choice Voting

Verrill Dana represented the League of Women Voters in two proceedings before the Maine Supreme Court relating to the constitutionality of Maine’s voter-approved ranked choice voting law. The first proceeding, Opinion of the Justices...

Blog

Do you understand your Investment Policy Statement?

The Acme Rocket Sled Company Retirement Plan Administration Committee recently selected a new investment advisor for the company’s 401(k) plan. During the RFP process, the new advisor observed that the Investment Policy Statement (IPS...

Blog

Primer on Severance Plans Under ERISA and the Tax Code

Many employers maintain formal or informal severance policies or practices that they use sporadically. Other employers may implement a severance program for a limited period of time to reduce the number of employees overall...

Blog

ARPA Premium Subsidy: Long-Awaited Details Finally Arrive

The IRS recently issued Notice 2021-31 , which provides much sought-after detail regarding the contours and operation of the temporary premium subsidy for COBRA continuation coverage available through the American Rescue Plan Act of...

Blog

COVID-19 Vaccination Incentive Programs: Additional Guidance and Some Comfort

Earlier today the U.S. Equal Employment Opportunity Commission (EEOC) released guidance confirming that employers may offer incentives to employees who voluntarily obtain a COVID-19 vaccination. The guidance (available here ) appears as an update...

Blog

DOL Cybersecurity Guidance

This post provides a high-level summary of the Department of Labor’s cybersecurity guidance issued in April and identifies actions retirement plan sponsors and other plan fiduciaries should consider taking now in light of the...

Blog

Supreme Court will Hear Northwestern University 403(b) Plan Excessive Fee Case

The United States Supreme Court will weigh in on the spate of recent lawsuits filed against colleges and universities related to the schools’ retirement plans. The Court has granted a request for review from...

Contact Verrill at (855) 307 0700