Samantha E. McMillan

Samantha E. McMillan represents tax-exempt, for-profit, church, and government clients on compliance matters related to qualified retirement plans, including 401(k), 457, and defined benefit pension plans, and health and welfare plans. She regularly conducts training sessions for clients on ERISA fiduciary issues, assists clients with determination letter and Employee Plan Compliance Resolution System (EPCRS) filings with the Internal Revenue Service, and prepares investigation and audit responses to the Internal Revenue Service and the U.S. Department of Labor. Ms. McMillan also has advised extensively on matters related to PBGC reportable events and the final Section 403(b) Treasury regulations. 

Before joining Ballard Spahr, Ms. McMillan worked as a benefits adviser at the U.S. Department of Labor, Employee Benefits Security Administration, where she counseled employers and employees on ERISA, COBRA, and HIPAA compliance.

Professional Activities

Pennsylvania Bar Association

PENJERDEL Employee Benefits & Compensation Association (PEBA), Programming Committee

Temple University James E. Beasley School of Law, adjunct professor

Publications

"New Pension Funding Interest Rates Require Employer Action," Bloomberg BNA, July 20, 2012

Co-author, chapter on preemption, ERISA—A Comprehensive Guide, Wolters Kluwer Law & Business

"New Guidance on Qualified Default Investment Alternatives Clarifies Regulations Issued in 2007," The Corporate Lawyer, Illinois State Bar Association, June 2008

Speaking Engagements

Presenter, Ballard Spahr Higher Education Employee Benefits and Compensation Symposium, April 1, 2009

"Final 403(b) Regulations: Compliance Solutions and Implementation Tactics," Ballard Spahr Health Care System Symposium, September 18, 2008

"Pension Protection Act of 2006 Compliance," Core Lawyer Working Group, July 18, 2008

Panelist, "How To Comply with the Final 403(b) Regulations," Ballard Spahr Web seminar, March 19, 2008

Board Memberships 

CASA Youth Advocates, Inc. (Delaware County, Pa.)

Boston College Law School (J.D. 2007)
Member, Philip C. Jessup International Law Moot Court Team

Boston College (B.A. 2004, magna cum laude)
Member, Phi Beta Kappa

Pennsylvania