Sam’s legal practice is uniquely broad and varied. With almost twenty years experience in business law, transactional law, tax law, estate planning, wills and trusts, non-profit law, finance and accounting, and advising on a wide range of matters in these areas, Sam offers clients the opportunity to find in one place a range of services to meet most of their non-litigation legal needs.

Sam focuses particularly on matters and transactions involving closely-held businesses and/or their owners, members, partners, officers, directors, managers, employees, independent contractors and other third party relationships. For business owners and other individuals this includes estate planning.

Sam is a 1974 graduate of St. Ignatius College Preparatory in San Francisco. He received his undergraduate degree in 1978 from Dartmouth College. Returning to the Bay Area, he taught and coached at St. Ignatius for two years before enrolling at Santa Clara University School of Law, from which he received his J.D. degree in 1983.

Between 1983 and 1988, Sam practiced as a tax attorney in the San Francisco offices of the international accounting firm, Touche Ross & Co. (now Deloitte & Touche, LLP). Between September 1988 and May 1995, Sam was a member of the Crosby, Heafey, Roach & May law firm where he practiced as a business, transactional, estate planning and tax attorney. Sam is also a certified public accountant.

Sam is a former director of the Guardsmen, the Bay Area Academy and the Catholic Youth Organization, and is currently a member of the Board of Governors of the Boys and Girls Club of San Francisco.

Sam lives in Tiburon with his wife, Adriene, daughter, Caroline, and son, William.

Email:
coffey@eesclaw.com

Direct dial line:
415.398.6390

Business matters Sam has handled include:

• Representation of emerging growth, technology-based companies from formation through initial rounds of equity financing (up to $10 million).
• Representation of family owned private equity investment company ($300 million capitalization) regarding portfolio company investment and operations matters.
• Representation of money management firm ($4+ billion in assets) in preparation and implementation of stock option plan.
• Representation of closely held wholesale grocery business in sale of assets for price in excess of $65 million.
• Representation of management in buyout of mall-based retail business (stock purchase price in excess of $30 million).

Estate planning matters handled by Sam include:

• Preparation of complete estate plans for individuals and families with assets ranging from $1 million to $150 million in value.
• Representation of families in implementation of family limited partnership based gifting programs.
• Representation of families in implementation of charitable remainder trust/irrevocable life insurance trust-based gifting programs.
• Representation of family in formation of private family foundation with initial assets in excess of $10 million.