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)

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

Publication/Podcast

December 2019 Client Advisory

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

Event

Annual Employment Law Update: HR 2020 Vision for the Future

Blog

What You Need to Know About the SECURE Act

The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) is the most far reaching new law affecting retirement benefits in more than a decade. Due to its importance, we...

Publication/Podcast

The SECURE Act

Click here to view as a PDF. The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) is the most far reaching new law affecting retirement benefits in more than...

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...

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

DOL Proposes New Electronic Disclosure Rules for Retirement Plans

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Blog

Final Regulations on 401(k) Hardship Withdrawals

In September, the Treasury Department issued final regulations governing hardship withdrawals from 401(k) plans. The final regulations update the existing 2004 regulations to reflect recent statutory changes made to the hardship withdrawal rules under...

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

December 2019 Client Advisory

This Client Advisory, originally distributed in December 2019, highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for...