Bio

Sam’s experience covers a broad range within the tax field from structuring the initial operations of start-up enterprises to advising mature business enterprises on major tax matters, including structuring acquisitions and dispositions of businesses to achieve the best tax results. Sam has particular experience in the area of partnership income taxation and in drafting complex partnership, joint venture, and limited liability company operating agreements. He also has extensive experience designing, analyzing, and implementing sophisticated estate planning strategies for individual clients. Sam is a lifelong resident of the New Haven area. Sam received his B.A. from Columbia University, magna cum laude, Phi Beta Kappa, and his J.D. from Stanford Law School, where he was elected to the Order of the Coif. He joined the firm in 1983 and became a principal in 1990. He is a member of the Connecticut Bar and is admitted to practice before the United States Tax Court.