Sam has served as bond counsel, issuer's counsel and underwriter's counsel in connection with the issuance of a variety of municipal obligations, including certificates of participation, lease revenue bonds, industrial development revenue bonds, tax allocation bonds, tax and revenue anticipation notes, general obligation bonds, water, power and transportation revenue bonds and special tax bonds.

In addition, Sam has served as bond counsel and disclosure counsel to the California Infrastructure and Economic Development Bank on numerous industrial development bond issues, and has served as a panelist at the National Association of Bond Lawyers' Bond Attorneys Workshop.