Sam distills, applies, and communicates complex aspects of ERISA and tax law. Working with clients from small, specialized, tax-exempt medical practices to multinational publicly traded companies, his employee benefits practice involves assisting clients on all aspects of pension and welfare plan design and compliance.

Sam received an Outstanding Scholastic Achievement Award in Taxation and the Edward S. Godfrey Leadership Award for his work as the Editor-in-Chief of the Maine Law Review. While in law school, Sam worked as a research assistant to Professor Jeffrey Maine, assisting him in preparing the second edition of Intellectual Property Taxation: Problems and Materials. After law school, Sam served as a law clerk for Maine Supreme Judicial Court Justice Donald Alexander.

Sam is a lifelong fan of the New England Patriots and an avid fly fisherman. During the summer, he spends much of his free time hiking and exploring remote streams. During the winter, he talks about learning to ski.