• Pennsylvania


  • Villanova University School of Law, JD
  • Pennsylvania State University, BS
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Samuel H. Becker


Philadelphia, PA v. +1.215.569.5527 f. +1.215.832.5527

Samuel Becker concentrates his practice on business and financing matters for businesses and real estate entities including, those that wish to acquire assets from or have to deal with an insolvent enterprise and those dealing with their own insolvency issues. Mr. Becker counsels clients in areas such as:

  • acquisitions, asset purchases at auctions, antitrust implications—representation of various entities in the purchase or potential purchase of assets from insolvent companies both in Chapter 11 as well as outside of Chapter 11
  • business insolvency advice—represented various companies faced with business adversity and advised them in downsizing, refinancing, restructuring, sale, and investment transactions
  • Chapter 11 bankruptcies—represented various creditor entities in dealing with Chapter 11 sellers and have assisted debtors with a variety of financing and other issues
  • financing—represented borrowers and lenders in a variety of sophisticated loan transactions, including where the borrower had an ESOP in place
  • successor liability—helped structure transactions to deal with potential fraudulent conveyance and preference issues

Mr. Becker was recently recognized by The Deal as a leading bankruptcy M&A lawyer. He was awarded the Chairman's Award by the Philadelphia Bar Association for his outstanding service as co-chairman of the Bar-wide Survey Committee, a position he has held since 1994.

Mr. Becker has received the highest possible rating from Martindale-Hubbell.


  • Comdisco as counsel to successful purchaser in hotly contested $825 million acquisition of disaster-recovery business.
  • NCO Group, Inc in a variety of matters including, its successful acquisition of RMA Management Services, Inc. and related companies out of bankruptcy in the Northern District of Ohio and refinancing of its current syndicated financing with a new $300 million including a $100 million accordion feature.
  • Various financial institutions and borrowers in loans to companies that were adopting or which had ESOPs as well as companies with 100% ESOP ownership and Sub S status.
  • Energy companies in the acquisition of troubled competitors, financing transactions and a variety of issues dealing with their insolvent customers and vendors including forward contract and major bankruptcy supply and preference issues.
  • Various entities in the insurance industry including purchasers of troubled insurance agencies, litigation over acquisition of insurance assets and litigation concerning obligations of clients from troubled insurance companies.
  • Various real estate entities with ownership interests in various partnerships, including one entity that syndicated over 200 real estate projects that were both in difficult financial shape and being audited by the Internal Revenue Service and were being sued in a class action by various investors which resulted in an overall settlement of the class action and a restructuring of the enterprise.


Mr. Becker is currently a member of the Zell–Lurie Wharton Real Estate Center as a member of its Advisory Board, a director of the World Affairs Council of Philadelphia, and chairman of the Philadelphia Bar Association’s survey committee. He is also an active member of the Turnaround Management Association, the American Bankruptcy Institute, The American Bar Association, the Pennsylvania Bar Association, and the Villanova Law School and Pennsylvania State University Alumni Associations.


  • 2005–2009, 2011–2017, “Pennsylvania Super Lawyer” in Bankruptcy, listed in Super Lawyers

A description of the standard or methodology on which the accolades are based can be found here.