Sam practices primarily in business law, estate planning (including wills and trusts), and probate law. He is a licensed certified public accountant. 

Sam received his undergraduate degree in Business Administration-Accounting from the University of Southern California (U.S.C.) in 1978, and his Juris Doctorate at Drake University in 1981.

Sam is licensed to practice law in all courts within Iowa, as well as the following Federal Courts: Southern District of Iowa, Eight Circuit Court of Appeals, and the United States Tax Court.

Sam is a member of the Polk County and Iowa State Bar associations, Iowa Society of Certified Public Accountants and serves as Chair of the West Des Moines Planning and Zoning Commission.