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., Chart Industries, Inc., Invacare Corporation, Align Capital Partners, Linsalata Capital Partners, Ferro Corporation, Mace Security International Inc., The W.W. Williams Company, LLC and The Lincoln Electric Company.
Additionally, as a member of Calfee’s Tax practice group, Sam regularly 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.
Additionally, Sam has significant experience with counseling nonprofit organizations with respect to all manners of issues, including those related to formation and ongoing operations.
Sam is also a member of Calfee’s Public Finance group and regularly counsels governmental issuers, 501(c)(3) entities and underwriters with respect to tax issues related to the issuance of tax-exempt bonds, including the arbitrage and rebate rules and private business use.
He was named to the Ohio Super Lawyers, Ohio Rising Stars list in 2018.
Sam is a regular presenter at the annual Cleveland Tax Institute as well as a member of the Tax Club of Cleveland.
He is a member of the Board of Directors of COAR Peace Mission, an organization dedicated to supporting a children’s village for disadvantaged youth in El Salvador.
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 has served as a member of the firm's Hiring Committee.
Honors & Recognitions
Ohio Super Lawyers, Ohio Rising Stars, 2018
J.D., summa cum laude, The Ohio State University Moritz College of Law, Order of the Coif; Articles Editor, Ohio State Entrepreneurial Business Law Journal; Business Law Society, 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
- RPM International Inc. (NYSE: RPM) and its affiliates in numerous acquisitions, including:
- The purchase of the stock of Nudura Corporation and Polymax Molding Industries Inc., providers of insulated concrete form products
- The purchase of the equity of Arnette Polymers, LLC, a manufacturer of specialty chemical raw materials
- The purchase of the stock of Holton Food Products Company, a producer of dry egg white products and specialized stabilizers
- The purchase of the stock of CFM Consolidated, Inc., a manufacturer specializing in injection molding, plastic forming, welding and fabrication
- The purchase of substantially all of the assets of Bomat, Inc., a manufacturer of concrete and flooring and roofing products
- The purchase of the stock of Citadel Restoration and Repair, Inc., a commercial floor coatings business
- The purchase of substantially all of the assets of Expanko Incorporated, a manufacturer of high-performance floors for commercial environments
- Chart Industries, Inc. (NASDAQ: GTLS) and its affiliates in the acquisition of the stock of Thermax Inc., a designer and fabricator of vaporizers for cryogenic fluids and liquefied gases
- Invacare Corporation (NYSE: IVC) and its affiliates in several transactions, including:
- The sale of Garden City Medical, Inc., a provider of durable medical equipment
- The sale of Dynamic Medical Systems, LLC and Invacare Outcomes Management, LLC, providers of medical equipment to the healthcare industry
- The sale of Altimate Medical, Inc., a manufacturer of durable medical equipment
- Align Capital Partners and its affiliates in several transactions, including:
- The acquisition of Lewellyn Technology, LLC, a provider of electrical and combustible dust safety solutions training
- The acquisition of Predictive Service LLC, a provider of enterprise asset management services
- Linsalata Capital Partners and its affiliates in several transactions, including:
- The acquisition and subsequent sale of Excell Marketing and Procurement Group, a nationwide network of food-service equipment and supplies members
- The acquisition of Signature Systems Group, a manufacturer and distributor of industrial matting and specialty flooring systems
- The sale of Royal Baths Holding Company, a producer of quality bath products
- The sale of Home Decor Holding Company, a provider of home décor products to mass, home improvement, discount and specialty retailers in North America
- The sale of all of the equity interests of Automated Packaging Systems, Inc., a designer and manufacturer of flexible bag packaging systems, to Sealed Air Corporation for a purchase price of $510,000,000
- Ferro Corporation (NYSE: FOE) in several transactions, including:
- Its merger with TherMark Holdings, Inc., a leader in laser marking technology
- Its acquisition of certain assets of Delta Performance Products, LLC, a manufacturer of pool and aggregate quartz color pigments
- Its acquisition of the stock of MRA Laboratories, Inc., a manufacturer of formulated ceramic dielectric materials and conductive inks
- The Lincoln Electric Company (NASDAQ: LECO) and its affiliates in the purchase of substantially all of the assets of two companies that were developers and manufacturers of welding training products
Professional & Community
Professional & Community
Cleveland Tax Institute, frequent presenter
Tax Club of Cleveland, member
COAR Peace Mission, member of the board of directors
News & Events
- Brent Pietrafese Leads Legal Deal Team for Cache Creek Industries Acquisiton of Brandywine Communications08.26.2019
- Mergers and Acquisitions Co-Leader, Brent Pietrafese, Leads Legal Deal Team for Cache Creek’s recent Acquisition of Automated Business Power, Inc.04.17.2019
- Calfee Attorneys Led the Legal Deal Team for Cache Creek Industries and Rockmont Capital in Their Acquisition of Mountain Secure Systems06.11.2018
- Forty Calfee, Halter & Griswold Attorneys Selected for Inclusion in 2018 Ohio Super Lawyers and Ohio Rising Stars12.06.2017
- Banking, Financial Services and Insurance
- Energy and Utilities
- Entrepreneurs and Emerging Companies
- Health Care
- Manufacturing and Industrial
- Nonprofit Organizations
- Partnerships, LLCs and Joint Ventures
- Private and Family-Owned Businesses
- Private Equity
- Public Companies
- Retail and Consumer Products