Samantha A. Kopacz

Sam Kopacz's practice centers around the design, implementation and administration of employee benefit plans and executive compensation arrangements. Sam has more than 15 years of experience representing employers, trustee boards, group health plans, insurance companies, and third-party administrators in regulatory and compliance issues related to qualified and non-qualified retirement plans, health and welfare plans, fringe benefit plans, and equity based programs and deals.

Sam has extensive experience structuring and advising on defined contribution plans (such as IRC §401(k), profit sharing, §403(b), and §457 plans), defined benefit/pension plans, self-funded and fully-insured health and welfare benefit plans, IRC §125 cafeteria plans, IRC §501(c)(9) VEBAs, IRC §115 trusts, consumer-driven plans (including flexible spending accounts, health reimbursement arrangements, and health savings accounts) and various other types of benefit plans. Her expertise includes drafting plan documentation and communications, negotiating benefits-related contracts, conducting legal compliance audits, coordinating government filings with the Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation, and spearheading correction of operational and documentation mistakes. 

Sam regularly advises clients on benefit issues associated with corporate transactions, including plan terminations, change of control parachute excise taxes, and related transition issues. She also advises clients on various laws and regulations that intersect with employee benefits, such as ERISA, IRC, HIPAA, PPACA, FMLA, and COBRA.

Sam oversees the administration of employee benefits for private, publicly traded, and governmental entities of all sizes. Recognizing that each client's objectives and needs are unique, she helps each client develop, implement and maintain a legally compliant and competitive benefit structure that fits the particular client's business model.  She is also a frequent author and public speaker on topics related to various aspects of employee benefits.

With respect to executive and incentive compensation programs, Sam advises both privately-owned and publicly traded companies on structure, implementation, and operation of compensatory programs such as phantom equity, restricted stock, and stock option programs. She also counsels clients on complex taxation issues associated with IRC §409A and §280G.

Practice Areas

Representative Matters

• Negotiated, implemented, and obtained IRS approval of a settlement agreement on behalf of a municipality requiring the municipality to terminate its overfunded defined benefit plan with assets valued around $550 million, reestablish a new defined benefit plan (assuming all of the pension liabilities of the terminated defined benefit plan plus a substantial cushion of assets), and establish a VEBA (which received the remaining excess assets to fund certain retiree health benefits).*
• Represented publicly traded Fortune 500 company in benefit plan aspects of corporate spinoff.
• Represented participating employer in the correction of underreported earnings associated with over 500 participants to a multiple employer defined benefit plan.*
• Successfully helped clients navigate through numerous government and self-audits to ensure proper legal compliance with applicable federal and state laws.
• Facilitated employee benefit plan corrections to help clients mitigate legal exposure, such as through government agency voluntary correction programs.
• Negotiated various employee benefit issues on behalf of clients, including in the context of mergers and acquisitions, collective bargaining agreements, and various third-party vendor contracts.
• Managed benefits enrollment and disenrollment processes on behalf of clients.

*matter handled prior to joining Honigman

Prior Experience

• Miller, Canfield, Paddock and Stone, P.L.C., Senior Principal
• Fraser Trebilcock Davis & Dunlap, P.C., Shareholder
• Honorable Nancy G. Edmunds, United States District Court, Eastern District of Michigan, Detroit, Michigan, Judicial Intern

Education

Admissions

Court Admissions

Awards

Listed in Chambers USA, 2024

• Recognized as an ‘Up and Coming’ attorney in Employee Benefits and ERISA; clients state:

• "I am continually impressed with her work ethic, level of professionalism, work product and expertise in this complex areas of law."
• "I appreciate her knowledge, thoroughness, responsiveness and willingness to explore different legal theories on very complicated matters."
• "Sam is a trusted partner and advisor. We appreciate her intelligence, creativity and passion for the work she does."

Michigan Lawyers Weekly’s Influential Women of Law, Class of 2024

DBusiness, Top Lawyers, Employee Benefits Law, 2020-present

The Best Lawyers in America, 2022-present

• Recognized in the practice area of Employee Benefits (ERISA) Law

Professional & Community Involvement

American Bar Association, Employee Benefits Committee, Taxation Section

• Co-Chair, Administrative Practices Subcommittee (2024 – present)
• Co-Vice Chair, Administrative Practices Subcommittee (2022 – 2024)

State Bar of Michigan, Taxation Section

• Chair, Employee Benefits Committee (2021 – present)

Charlotte’s Wings, Rochester, Michigan

• Board of Directors; Secretary (2017 – present)
• Annual Benefit Planning Committee (2014 – present)

News

Press Releases

Events

“Hot Topics in Employee Benefits,” Co-Presenter, Michigan Tax Conference, May 23, 2024

“Employee Benefits Self Correction, Determination Letters and Administrative Practices Update,” Panelist, ABA Tax Section 2024 May Tax Meeting, Washington DC, May 3, 2024

“Roundtable Discussion on Employee Benefits Hot Topics,” Moderator, SBM Employee Benefits Committee, February 8, 2024

“Impact of Internal Revenue Code on Employee Benefits,” Co-Presenter, State Bar of Michigan, Tax Section "Fundamentals of Taxation" program, January 31, 2024

“Secure 2.0 Grab Bag,” Panelist, ABA Midyear Tax Meeting, San Francisco, CA, January 20, 2024

“Employee Benefits Self Correction, Determination Letters and Administrative Practices Update,” Panelist, ABA Midyear Tax Meeting, San Francisco, CA, January 19, 2024

“Hot Topics Roundtable Discussion (Employee Benefits Committee),” Panelist, State Bar of Michigan Tax Conference, May 25, 2023

“Employee Benefit Issues for Start-Up Companies,” Co-Presenter, State Bar of Michigan Tax Conference, May 25, 2023

“Employee Benefits Self Correction, Determination Letters and Administrative Practices,” Panelist, American Bar Association Tax Section 2023 May Tax Meeting, May 5, 2023

“Overview of Key SECURE 2.0 Act Provisions,” Co-Presenter, SBM Employee Benefits Committee, April 6, 2023

“Roundtable Discussion on Employee Benefits Hot Topics,” Moderator, SBM Employee Benefits Committee, February 2, 2023

“Employee Benefits Administrative Practices,” Panelist, American Bar Association Tax Section 2022 Fall Meeting, October 14, 2022

“Employer Group Reimbursement Requirements,” Co-Presenter, Michigan Society of Hematology and Oncology Spring Reimbursement Meeting, April 29, 2022

“HIPAA, FERPA & Privacy in the COVID Era,” Co-Presenter, Michigan School Business Officials 2021 Annual Conference

Publications

"An Overview of the Secure 2.0 Act," Co-author, Michigan Tax Lawyer, Summer 2023

"Employee Benefits After Dobbs v. Jackson Women's Health Organization," ABA Labor and Employment Law Newsletter, November 22, 2022

"6th Circ. ERISA Ruling Shows Scope Of Fiduciary Liability," (Subscriber Link) Law 360, May 31, 2022

"COVID-19 and Employee Benefit Plans," Co-author, Michigan Bar Journal, November 2020

Chapter Author, Cafeteria Plan Design: I.R.C. § 125 Requirements, Bloomberg BNA Benefits Guide: Basics (2020)

“Soaring Compliance Burdens for Wellness Programs Continue to Emerge: New Guidance Released,” Co-author, Michigan Tax Lawyer, Winter 2017

“Pay or Play Mandate: The Forgotten Employees,” Co-author, Michigan Tax Lawyer, Fall 2013