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Overview

Sam’s corporate and M&A practice focuses on counseling public and privately owned companies with respect to transactional matters, including mergers and acquisitions and a wide range of general corporate and business matters such as equity offerings and commercial contracts.

Sam serves all types of clients, whether start-ups, closely held family businesses, private equity firms or multinational public companies, in a broad range of industries, including health care, energy, chemicals and consumer products.

Sam has worked on a wide variety of merger and acquisition transactions, representing both buyers and sellers, including numerous privately owned companies and public companies such as RPM International Inc., Align Capital Partners, Edgewater Capital Partners, Origami Capital Partners, Watervale Equity Partners, The Smithers Group, Style Crest Enterprises, and Carco S.r.l.

Through his representation of A&A Management Group, a talent management company providing brand, image and business and personal management services to professional athletes in the NFL and NBA (some of which include Travis Kelce, Mitchell Schwartz and Denzel Ward), Sam also has significant experience in negotiating business opportunities and arrangements for A&A’s high-profile athlete clients. By way of example, Sam assisted A&A and Travis Kelce in connection with Mr. Kelce’s investment in Garage Beer and the negotiation of an agreement with Wondery (a subsidiary of Amazon) with respect to the "New Heights with Jason and Travis Kelce" podcast.

Additionally, as a member of Calfee’s Tax practice group, Sam advises both public and privately owned companies on federal, state and local tax issues in corporate transactions. His tax practice is specifically devoted to assisting clients in structuring tax-efficient transactions from formation through dissolution.

Sam has been recognized as a Leading Lawyer in Corporate/M&A Law by Chambers USA in Ohio: North (Up & Coming, 2024). In providing feedback to Chambers USA researchers, clients stated that Sam "is an excellent lawyer who provides business-minded counsel on corporate transactions. He is efficient and very responsive."

Sam is a member of the Board of Directors of the Cleveland Pops Orchestra, an organization that performs the highest quality symphonic pops music to entertain and enrich a wide and diverse audience and that provides educational programs to develop an enduring appreciation of music, both enhancing the richness and vibrancy of Northeast Ohio living.

He received a B.S.B.A., summa cum laude, Master of Accounting, and J.D., summa cum laude, from The Ohio State University.

Sam began his tenure at Calfee in 2012 and was elected Partner as of January 1, 2021.

Honors & Recognitions

  • Chambers USA, Corporate/M&A, Up & Coming, Ohio: North (2024)
  • The Best Lawyers in America®, Corporate Law (2024-2025), Mergers and Acquisitions Law (2025), and Tax Law (2023-2025) 
  • The Best Lawyers in America "Ones To Watch," Corporate Law and Mergers and Acquisitions Law (2021-2022)
  • Ohio Super Lawyers, Ohio Rising Stars, Mergers & Acquisitions (2018, 2021-2025)

Education

J.D., summa cum laude, The Ohio State University Moritz College of Law, 2012

Master of Accounting, The Ohio State University Fisher College of Business, 2009

B.S.B.A. in Accounting, summa cum laude, The Ohio State University, 2009

Experience

Experience

  • Served as exclusive counsel to a publicly traded Fortune 500 manufacturing company in its 2024 acquisition of substantially all of the assets a company located in Hawaii and a company located in New York.
  • Served as exclusive counsel to a multi-billion private equity firm client in its 2024 sale of all of the equity interests of a portfolio company to a global private equity firm.
  • Served as exclusive counsel to a private equity firm in the 2024 acquisition of all equity interests of two Michigan-based companies.
  • Served as exclusive counsel to a multi-billion dollar private equity firm and registered SEC investment advisor in its 2024 minority investment in Northwest U.S. company, allowing the client to assist in the recapitalization of the company via a non-controlling minority interest.
  • Served as exclusive counsel to a leading technology-enabled distributer and affiliate of a private equity firm client in its 2024 acquisition of substantially all of the assets of a distribution company.
  • Served as exclusive counsel to a multi-billion dollar private equity firm and registered SEC investment advisor in its 2024 minority investment in a Texas company, allowing the client to assist in the recapitalization of the company via a non-controlling minority interest.
  • Served as exclusive counsel to a multi-billion private equity firm client in its 2023 acquisition of substantially all assets of a cost segregation company, enabling the client to establish a specialty tax platform.
  • Represented an aviation company in its 2023 acquisition of a leading manufacturing company.
  • Served as exclusive counsel to a Midwestern manufacturing company in its 2023 acquisition of a prominent distributing company in Western U.S. and a manufacturing and wholesaler in Southwestern U.S.
  • Represented a general aviation company in its 2023 sale of all equity interests of a business line to a private equity investment firm.
  • Served as exclusive counsel to a leading technology-enabled distributer and affiliate of a private equity firm client in its 2023 acquisition of substantially all of the assets of a California company.
  • Served as exclusive counsel to a publicly traded Fortune 500 manufacturing company in its 2023 acquisition of substantially all of the fabrication-related assets of a Texas company.

Professional & Community

Professional & Community

  • Cleveland Pops Orchestra, Member of the Board of Directors
  • COAR Peace Mission, Former Member of the Board of Directors

News & Events

News

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Licensed In

  • Ohio

"Sam is an excellent lawyer who provides business-minded counsel on corporate transactions. He is efficient and very responsive."

Client quote from Chambers USA

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