Sam Levin specializes in litigation related to retirement plans.  He frequently represents 401(k) and 403(b) plan fiduciaries in class actions challenging plan expenses and investment performance. Sam also has significant experience representing financial services companies alleged to be fiduciaries in connection with investment products they have sold to retirement plans.

Sam has worked on high-profile cases regarding multiemployer plan withdrawal liability (involving, among other issues, the selection of actuarial assumptions and successor liability). These include a successful 30-day arbitration and amicus briefs before courts of appeals and the Supreme Court.

Sam has also defended one of the few cases challenging the expenses of a multiple-employer plan (“MEP”), represented several health insurers seeking payments from the federal government under the Affordable Care Act’s risk corridors program and worked on several cases challenging transactions involving Employee Stock Ownership Plans (“ESOPs”).

Leveraging his litigation experience, Sam also represents clients that include several major insurers in investigations by the Department of Labor, counseling them on the structuring of investment products and potential liability in corporate transactions.

Clerkships
  • Law Clerk, The Honorable D. Brooks Smith, U.S. Court of Appeals for the Third Circuit
Honors & Distinctions
  • Roger and Madeleine Traynor Prize (co-best written work by a graduating student at the University of Virginia)