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Sam is a member of the firm's Tax Practice Group. Sam's practice focuses on a broad range of business and personal tax issues, from structuring the initial operations of start-up enterprises to advising mature business enterprises on major tax matters. Sam counsels clients in the area of partnership income taxation and drafts complex partnership, joint venture and operating agreements. A substantial part of Sam's practice is devoted to the tax aspects of acquisitions and dispositions of business entities, including taxable and tax-deferred transaction structures. Sam also designs and analyzes sophisticated estate planning strategies for individual clients. In addition, Sam advises and represents clients involved in controversies with the Internal Revenue Service and the Connecticut Department of Revenue Services.
Sam joined the firm in 1983 and became a principal in 1990.
Sam received his B.A. (1976) magna cum laude from Columbia University, where he was elected to Phi Beta Kappa. He received his J.D. (1983) from Stanford Law School, where he was elected to the Order of the Coif. Sam is a member of the Connecticut bar and is admitted to practice before the United States Tax Court.