Overview
Samantha Mabe is an employee benefits attorney who advises clients on ERISA, HIPAA, and Internal Revenue Code matters. Her practice includes compliance issues affecting benefit plans and health care organizations.
Samantha also assists businesses and nonprofit organizations with formation and governance. She has prepared organizational documents, tax-exemption applications, and internal policies and analyzed corporate practice of medicine laws for a health care company’s multi-state expansion.
A magna cum laude graduate of Seattle University School of Law, Samantha served as executive editor at large of the Seattle University Law Review. She also supported Contracts instruction and faculty research as a research and teaching assistant and co-founded the Seattle University First Generation Lawyers Coalition.
Education
Seattle University School of Law, J.D., magna cum laude, 2026; Executive Editor at Large, Seattle University Law Review; Research Assistant to Professor Sital Kalantry
University of Washington, B.A., International Studies, 2022
Admissions
Washington
Languages
- Spanish
Experience
Employee Benefits and Health Care
- Advises on compliance matters arising under ERISA, HIPAA, and the Internal Revenue Code.
- Researched ERISA compliance issues and prepared related legal memoranda.
- Conducted a nationwide analysis of corporate practice of medicine laws for a health care company’s proposed multistate expansion.
Corporate Governance and Nonprofit Organizations
- Prepared formation and governance documents for corporations and nonprofit organizations, including articles of incorporation, bylaws, meeting notices, and internal policies.
- Assisted a Washington nonprofit corporation with its application for recognition as a tax-exempt organization under Section 501(c)(3).
- Advised on the maintenance and modification of restricted and unrestricted charitable gifts under Washington nonprofit law and UPMIFA
Insights
Insights & Presentations
- “Neurodiversity in the Courtroom: Expanding Jury Service Accessibility Beyond Physical Disability,” 49 Seattle University Law Review 293 (2025)
Recognition
- Scribes Best Law Review Award Nominee, 2026
- Burton Distinguished Legal Writing Award Nominee, 2026
- Laurel Currie Oates Legal Writing Scholarship
- CALI Awards:
- Nonprofit Organizations Clinic
- UCC Sales
- UCC Secured Transactions
- Contracts
- Criminal Law
Affiliations
Civic
- Co-President and Co-Founder, Seattle University First Generation Lawyers Coalition, 2024-2025