Samuel B. Gorski

Sam is a Member in the firm’s Tax, Trusts & Estates Group, where he helps fiduciaries, business owners, individuals, and families navigate sophisticated estate, trust, and tax planning matters.

Sam’s practice focuses on developing thoughtful, tax-aware planning strategies that help clients transfer, protect, and administer wealth with clarity and confidence. He works with clients on a wide range of estate planning and trust matters, including the preparation of customized estate planning documents, trust structures designed to reduce estate, gift, and generation-skipping transfer tax exposure, charitable planning vehicles, business succession considerations, and the administration of estates and trusts.

Sam brings a strong technical tax background to his work, including experience with complex trust planning, fiduciary powers, trust modifications, probate administration, and retirement account planning. He is particularly effective at working through the details that often sit beneath a client’s larger goals: how a trust should function over time, how tax rules affect a family’s planning options, and how fiduciaries can carry out their responsibilities with confidence.

What distinguishes Sam’s approach is his ability to pair careful legal analysis with practical implementation. He understands that estate planning is not only about documents or tax efficiency; it is about helping clients make decisions that reflect their families, their values, and the legacy they want to create. His goal is to make complex planning feel more manageable, while building plans that are durable, responsive, and tailored to each client’s circumstances.