Sam Palisano has over 30 years of experience in representing employers ranging from large publicly traded corporations to small closely held companies with respect to employee benefit and executive compensation matters. His practice is concentrated in the qualified retirement plan area, but he also has broad experience with all aspects of employee benefits law. His experience includes:
- Designing 401(k), pension, profit-sharing, and other qualified defined contribution and defined benefit plans, and drafting plan documents and amendments.
- Advising employers as to all facets of qualified plans, including operation and administration, reporting and disclosure, funding, investment, fiduciary responsibility, prohibited transactions, agreements with service providers and investment managers, and plan termination.
- Representing employers in obtaining IRS determination letters as to the qualified status of retirement plans and IRS National Office opinion letters as to qualified plan matters.
- Representing employers in IRS and U.S. Department of Labor plan audits, and in corrections under voluntary compliance programs.
- Advising clients as to benefit plan issues arising in business acquisitions and divestitures.
- Counseling employers as to multiemployer pension plan withdrawal liability issues and controversies.
- Advising clients as to executive compensation matters, including non-qualified deferred compensation arrangements, split-dollar programs, and executive employment agreements.
- Assisting clients in ERISA litigation matters, including litigation involving benefit claims, breach of fiduciary responsibility issues, post-retirement health care coverage, and actuarial and service-provider negligence.
- Consulting on section 125 plan, health and welfare plan, post-retirement benefits, and VEBA issues.
- Advising corporate executives as to retirement planning and employment and exit agreements.
- Representing physician groups as to corporate, business, and health care issues.
PROFESSIONAL & CIVIC AFFILIATIONS
- Former Instructor, Employee Benefits Course, Graduate Tax Certificate Program, State University of New York at Buffalo
HONORS & AWARDS
- AV Preeminent® Peer Review Rated by Martindale-Hubbell
- Selected by his peers for inclusion in The Best Lawyers in America® in the field of Employee Benefits (ERISA) Law
- Selected for inclusion in Super Lawyers® 2008-2011
- Who’s Who in Law, Business First of Buffalo/Buffalo Law Journal – 2011, 2012