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

IRS Issues Guidance Clarifying the Application of COVID-19 Outbreak Period Extensions for Electing COBRA Continuation Coverage and Paying COBRA Premiums

On October 6, 2021, the IRS issued Notice 2021-58 , providing helpful guidance on COBRA continuation coverage in two key areas: (1) the application of the extended timeframes for electing COBRA continuation coverage and...

Blog

Thoughts on the DOL’s Proposed ESG Regulation

Blog

Recent Court Decisions Extend the Statute of Limitations for Breach of Fiduciary Duty Lawsuits under ERISA

ERISA Fiduciary Duties and Liability Under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), a plan fiduciary must (i) act prudently, for the exclusive purposes of providing benefits to plan participants...

Blog

Employee Benefits & Executive Compensation 2021 Summer Client Advisory

Click here to view as a PDF. This Client Advisory summarizes developments in the law governing employee benefit plans prompted by the COVID-19 pandemic. We explain what these developments mean for plan sponsors and...

Blog

Revenue Procedure 2021-30: A New and (Further) Improved EPCRS

The Internal Revenue Service has updated the Employee Plans Compliance Resolution System (EPCRS) in several respects that will be helpful to retirement plan sponsors. Revenue Procedure 2021-30 , published July 16, 2021, replaces the...

Blog

Self-Insured Group Health Plan Sponsors: Action Steps to Mitigate Risk Under the Mental Health Parity and Addiction Equity Act

The Mental Health Parity and Addiction Equity Act (“MHPAEA”) provisions of the Consolidated Appropriations Act, 2021 (“CAA”) introduced a requirement that group health plans and insurance providers offering both medical and surgical benefits (“M/S...

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...

Publication/Podcast

Employee Benefits & Executive Compensation 2021 Summer Client Advisory

Click here to view as a PDF. This Client Advisory summarizes developments in the law governing employee benefit plans prompted by the COVID-19 pandemic. We explain what these developments mean for plan sponsors and...

Blog

Retirement Plan Administrators: Are You Ready to Comply with the New Lifetime Income Disclosure Requirement for Benefit Statements?

Lifetime Income Disclosure Requirement . The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), enacted December 20, 2019, added a new annual disclosure requirement for benefit statements to participants...

News

65 Verrill Attorneys Recognized by Best Lawyers® 2022, Including Eight Named Lawyers of the Year

(August 31, 2021) – 65 Verrill attorneys were recognized as "Best Lawyers" by Best Lawyers® 2022 , including 8 attorneys named “Lawyer of the Year,” a distinguished recognition for only a single lawyer in...

Contact Verrill at (855) 307 0700