Sam helps employers design, implement, and administer employee benefit and executive compensation programs that attract, retain, and reward employees and executives.

Overview

Sam works with employers to start, amend, and terminate qualified retirement plans, including defined benefit plans, employee stock ownership plans, and 401(k) plans; advises clients on all aspects of nonqualified deferred compensation and compliance with Internal Revenue Code § 409A and equity compensation arrangements.

Sam frequently counsels employers on their obligations under various laws, such as ERISA, HIPAA, COBRA, and the Affordable Care Act, with respect to employer sponsored health and welfare plans, wellness programs, and cafeteria plans.

Experience

He has helped both group health plans and business associates draft and negotiate business associate agreements.

Clients with complex organization structures rely on Sam to help determine which of their trades or businesses are members of controlled groups or affiliated services groups under Internal Revenue Code § 414.

He performs benefits and executive compensation due diligence for both buyers and sellers in high dollar value transactions. He also negotiates the terms of benefits provisions in purchase and merger agreements.

Sam represents clients in Internal Revenue Service (IRS) and Department of Labor (DOL) examinations and has successfully resolved numerous compliance issues through correction programs offered by both the IRS and the DOL.

He has also appealed employer shared responsibility payment assessments by the IRS and provided guidance on all aspects of reporting under the ACA.

In addition to advising employers, Sam helps financial institutions serving as custodians of IRAs and HSAs comply with their legal obligations, with a particular focus on fiduciary duties and prohibited transactions.

News & Insights

Speaking Engagements

Publications

  • "The Summer of Clarity: What the Summer of 2011 Says About Student Speech Rights," 22 KAN. J.L. & PUB. POL'Y 83 (2012)

Professional & Civic Activities

Professional & Civic Activities

Heart of America Tax Institute Steering Committee

The Missouri Bar

The Kansas Bar

Kansas City Metropolitan Bar Association

Admissions

  • Kansas, 2014
  • Missouri, 2013
  • U.S. District Court, District of Kansas 

Education

University of Kansas School of Law, J.D.

  • Kansas Journal of Law & Public Policy, Articles Editor
  • Moot Court Council

Vanderbilt University, B.S., cum laude

Jump to Page

We use cookies on our website to improve functionality and performance, analyze website traffic and enable social media features. By continuing to use our website, you agree to our use of cookies. For more information, please see our Cookie Policy.