In his managed care practice, Sam has litigated class actions under ERISA, the Medicaid Act, the Affordable Care Act, and other federal and state statutes. He has also defended numerous claims brought by individual providers concerning out-of-network pricing, prompt pay violations, and emergency care.
In his financial institutions practice, Sam has handled government inquiries and internal investigations involving insider trading, FDCPA violations, and False Claims Act claims. He has also defended financial institutions in investment-related litigation.

Prior to joining Reed Smith, Sam served for five years as an Assistant Attorney General in the Investor Protection Bureau of the New York State Office of the Attorney General, where he represented the state on some of its most high profile financial fraud prosecutions.