Sam brings to the firm over 50 years of experience in the areas of estate planning, estate administration, and trusts.

Sam received a Bachelor of Science from Yale University in 1946. He was immediately commissioned a Second Lieutenant in the Marine Corps Reserve and was released to inactive duty. Sam received his LL.B. from the University of Virginia Law School in 1950. Sam was subsequently reactivated in the Marine Corps Reserves and served as a Captain from 1951 to 1952.

Prior to his association with Simses & Associates, Sam was associated with Carter Ledyard & Milburn in New York City. He joined the firm in 1952. The following year Sam joined the Trust Department of Citibank and soon after was named an Assistant Trust Officer. Sam then accepted a position as Trust Officer with State National Bank in Connecticut and was subsequently named a Vice President. He was there until 1962, when he went to work for J.P. Morgan & Company as an Assistant Vice President in their International Banking Department. Sam left J.P. Morgan and joined First National Bank in 1972, as a Trust Officer. In 1981 Sam joined the Palm Beach office of Cummings & Lockwood, a Connecticut law firm. He left in 2001 to join Simses & Associates.

Sam and his wife, Marjorie, live in Palm Beach. Sam has four children and thirteen grandchildren.