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 (ESOP), 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
News
Publications
Speaking Engagements
"Recent Developments in Employee Benefits Law," New Challenges for HR in 2025, March 2025
"Employee Benefits Update," Business Law Update, February 2025
"Recent Developments in Employee Benefits Law," New Challenges for HR in 2024, January 2024
"Employee Benefits," New Challenges for HR in 2023, January 2023
"Employee Benefits Update," New Challenges for HR in 2022, February 2022
Recognitions
Recognitions
Named to the Best Lawyers: Ones to Watch® in America list, 2021-2025
Missouri and Kansas Super Lawyers, Rising Star, 2022-2024
Professional & Civic Activities
Professional & Civic Activities
Heart of America Tax Institute Steering Committee
The Missouri Bar
The Kansas Bar
Kansas City Metropolitan Bar Association
The Modernists (Young Friends of the National WWI Museum and Memorial), Executive Chair
Practices & Industries
Admissions
- Kansas, 2014
- Missouri, 2013
- U.S. District Court for the 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
