Samuel S. Choy specializes in employee benefits and executive compensation matters. A partner in our Employee Benefits practice, Sam advises clients on all aspects of benefits and compensation in a wide range of situations.
Well versed in applicable laws and regulations, Sam advises plan sponsors, fiduciary committees, compensation committees, senior executives and investment managers on nearly all aspects of benefits and compensation. He guides clients on benefits and compensation considerations that apply in mergers, acquisitions, divestitures and other corporate transactions.
Sam has broad knowledge of the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), COBRA, the Health Insurance Portability and Accountability Act (HIPAA) and plan fiduciary governance matters.
He also has experience in dealing with the IRS, U.S. Department of Labor (DOL), the Pension Benefit Guaranty Corporation (PGBC) and the Department of Health and Human Services (HHS) on behalf of his clients.