Sam focuses his practice on business and tax planning for corporations, cooperatives, and limited liability companies, and controversy work in the state and local tax area. Sam has extensive experience in Federal and state taxation matters, including cooperative taxation and multi-state and Kentucky tax planning, as well as unclaimed property and escheat law planning. He represents clients in the formation of new business entities, contract negotiations, the implementation of new business programs, corporate governance, and mergers, acquisitions and divestitures.