Sam holds a Bachelor of Science in Business Administration from the University of Tennessee,  a Juris Doctor from St. Mary’s University School of Law and a Master of Laws (Taxation) from Boston University School of Law; is licensed as an Attorney‑at‑Law in both Connecticut and Texas and has been licensed as a Certified Public Accountant in Connecticut and Texas; is a frequent lecturer and author on taxation and related topics (including the American Bar Association Journal, The Practical Tax Lawyer, The Practical Accountant, American Lawyer Media Publications, The Connecticut Law Tribune and Lexis-Nexis Exchange); and, is active in various community and professional organization activities.

Sam’s practice concentration is in the areas of: Taxation (Federal and State) – Planning, Compliance and Controversy Matters; Closely Held and Emerging Business – Organizations and Planning; Executive Compensation; Mergers and Acquisitions; Estate Planning; Non-profit Organizations; Business Succession Planning; and, White Collar Criminal Defense.

Some of Sam’s community activities have included being: a Member and Chairman of the Board of Trustees of The Park City Hospital; a Member of the Board of Directors of United Health Care, Inc.; a Member of the Board of Directors of Family Services‑Woodfield; a Member and Chairman of the Board of Directors of the Greater Bridgeport Area Foundation; a Founder and Co‑Chair of the Board of Directors of the Trumbull Community Trust Fund; and, a Member of the Trumbull, Connecticut Town Council. Additionally, Sam is a Member of the National Society of the Sons of the American Revolution; a Fellow of The International Society for Philosophical Enquiry (ISPE); and is a Life Member of the Veterans of Foreign Wars (VFW) as well as the National Association of Underwater Instructors (NAUI).

Selection information at superlawyers.com/connecticut/selection_details

Sam’s professional activities have included: the Greater Bridgeport Bar Association (President and Member of the Board of Directors and is currently serving as Chair of the Nominating Committee), Connecticut Bar Association (Member, Executive Committee of the Section on Business Law and the Section on Taxation; Senior Topical Editor (Taxation), The Connecticut Bar Journal; Member  – Professionalism and CLE Committee) and the American Bar Association (Section of Taxation: Vice Chair, Professional Services;  Tax Section IRS Small Business/Self Employed Division Coordinator;  Tax Section Council Director; Chair of the Closely Held Businesses Committee and the Chair of the Professional Services Committee; Member of the Nominating Committee; Member of the Government Relations Committee; Member of the Committee on Committees; and Member of the ABA Section Officers Conference) (Business Law Section:Member of the Corporate Governance Committee; Member of the Director and Officer Liability Committee; Member of the LLCs, Partnerships and Unincorporated Entities Committee; Member of the Nonprofit Organizations Committee; Member of the Professional Responsibility Committee)(Senior Lawyers Division: Member of the Elder Abuse Prevention Committee); Member of the American Institute of Certified Public Accountants; Member of the Texas Society of Certified Public Accountants; a Member of the Connecticut Society of Certified Public Accountants; and is a Chartered Global Management Accountant (CGMA).

Additionally, Sam served as a Member of the Editorial Board of The Practical Tax Lawyer; a Fellow of American College of Tax Counsel; a Fellow of American Bar Foundation; and is a Life Sponsor of the American Tax Policy Institute.

Prior to forming the firm of Braunstein and Todisco in 1989, Sam was a partner in the Bridgeport law firm of Simko, Elstein & Braunstein as well as a partner in the public accounting firm of Milton H. Friedberg, Smith & Co. Prior to those associations, Sam was a Tax Attorney with the Office of the Chief Counsel, Internal Revenue Service and served in Viet Nam while on active duty with the U.S. Army (1964-1968). In addition to his current practice with Braunstein and Todisco, since 2001, Sam has also served as Special Tax Counsel, Office of the City Attorney, Bridgeport, Connecticut.

Sam was recently honored by The Greater Bridgeport Bar Association as its recipient of the Career Service Award at its annual meeting on May 13, 2014. The Career Service Award is presented annually to an  attorney who has devoted his/her professional life in the law to representing clients and community, while always upholding the highest ethical standards, demonstrating legal acumen and accomplishment and demonstrating public service to the Greater Bridgeport Community.

A sample of Sam’s written publications and public presentations is as follows:

Co-Author:

• Co-Author, with Carol F. Burger: “Tax Law to the Rescue”, American Bar Association Journal, November 2008, p. 48;
• “The IRS Gets Less Charitable”, American Bar Association Journal, December 2007, p. 50;
• “Taxing Consequences,” American Bar Association Journal, November 2006, p. 50;
• “Current Developments in Tax Law,” American Bar Association Journal, November 2005;
• “Current Developments in Tax Law-Older Clients,” ABA Journal, November 2004;
• “Tax Issues From A Tough Year,” ABA Journal, November 2002, p.44;
• “Good News in Tax Law,” ABA Journal, November 2001;
• “Tax Outcomes You Didn’t Expect,” ABA Journal, November 2000;
• “Protecting the Wealth,” ABA Journal, November 1999, p. 58;
• “What To Do When the IRS Calls,” ABA Journal, November 1998.
• Co-Author, with C. Wells Hall, III, “These Taxing Times,” ABA Journal, November 1997.
• Co-Author, with Robb A. Longman, “Tips For Representing Your Client Before The Appeals Division Of The Internal Revenue Service,” The Practical Tax Lawyer, Winter 2006, Volume 20/Number 2, p.7.

Author:

• “Criteria in Selection of a Tax Attorney,” CLT Tax Law Supplement, May 10, 1993;
• “The Cabaret Tax and the Carpenteri Case,” CLT Tax Law Supplement, February 13, 1995, p. 21;
• “Which is Better: To Give or To Receive?” CLT Trusts & Estates and Tax Planning Supplement, February 12, 1996, p. 11;
• “Timely Tax Issues for Practice and Home,” 22 CLT 44, 19 (November 4, 1996);
• “Special IRS Treatments for Lawyers,” 23 CLT 10, 20 (March 3, 1997); “IRA Deathtraps,” 23 CLT 16, 20 (April 14, 1997);
• “Love, Marriage and Taxes,” 23 CLT 35, 25 (August 25/September 1, 1997);
• “How Do You Spell Relief?” 23 CLT 44, 16 (November 3, 1997);
• “Roth IRA Provides a Valuable Planning Tool,” 24 CLT 7, 16 (February 9, 1998);
• “Attorneys Singled Out for Special IRS Treatment,” 24 CLT 13, 16 (March 23, 1998);
• “Are ‘Foreign Trusts’ Really Alien to Connecticut Estate Planners?” CLT Magazine, Trusts & Estates Supplement, p. 4 (June 22, 1998).

Moderator and Panelist:

• “These Taxing Times,” ABA Connection Teleconference, November 19, 1997;
• “Passing the Torch,” ABA Connection Teleconference, February 18, 1998;
• “Protecting Wealth,” ABA Connection Teleconference, November 18 and 19, 1999;
• “What To Do When The IRS Calls,” ABA Connection Teleconference, November 18, 1998;
• “Tax Outcomes You Didn’t Expect,” ABA Connection Teleconference, November 15, 2000;
• “Good News in Tax Law,” ABA Connection Teleconference, November 14, 2001;
• “Tough Issues From A Tough Year,” ABA Connection Teleconference, November 20, 2002;
• “Current Developments In Tax Law,” ABA Connection Teleconference, November 19, 2003;
• “Current Developments in Tax Law–Older Clients,” ABA Connection Teleconference, November 17, 2004;
• “Current Developments in Tax Law,” ABA Connection Teleconference, November 2005.
• “Taxing Consequences,” ABA Connection Teleconference, November 15, 2006;
• “The IRS Gets Less Charitable”, ABA Connection Teleconference, December 19, 2007;
• “Tax Law to the Rescue”, ABA Connection Teleconference, November 19, 2008.
• “Estate Planning Workshop for Closely-Held Businesses,” ABA Section of Taxation, San Francisco, CA, August 2, 1997; “A Business Divorce – The Demise of a Law Firm,” ABA Section of Taxation, San Antonio, TX, January 25, 1998;
• “Breaking Up is Hard to Do – A Business Law Primer: Section 355 Divisive Reorganizations,” ABA Section of Taxation, Washington, DC, May 16, 1998;
• “Buying and Selling a Business – A Business Primer – Transactional Analysis of the Mechanics and Issues Involved in Buying or Selling a Business,” ABA Section of Taxation, Orlando, Florida, January 16, 1999;
• “Tax Considerations in Buying and Selling a Business – A Tax Primer,” ABA Section of Taxation, Washington, D.C., May 1, 1999;
• “Fringe Benefits Are Not the Only Hot Issues – Winning at the Appellate Level,” ABA Section of Taxation, Washington D.C., May 1, 1999;
• “To Be Or Not To Be-How Is The Question (Taxable or Non-Taxable)– A Tax Primer– A Practical Analysis of Selected (Essential) Tax Issues Involved In Buying, Selling and Restructuring A Business,” ABA Section of Taxation, Washington, D.C., May 13, 2000;
• “Tax Considerations in Buying or Selling a Business,” ABA Section of Taxation Teleconference, September 16, 1999;
• “Tax Considerations in Buying or Selling a Business,” ABA Section of Taxation Teleconference, March 21, 2000;

In addition to being licensed to practice in the Courts of the State of Connecticut, Sam is also admitted to practice before the Courts of the State of Texas; the U.S. District Court, Western District of Texas; the U.S. Tax Court; the U.S. Court of International Trade; the U.S. Court of Federal Claims; the U.S. Court of Appeals, District of Columbia Circuit; the U.S. District Court, District of Connecticut; the U.S. Court of Appeals, Second Circuit; and, the United States Supreme Court.

Sam has been selected by his peers each year since 2016 for inclusion in the annual Editions of The Best Lawyers in America in the area of Business Organizations (including LLCs and Partnerships) and was awarded in 2018 and 2020 “Lawyer of the Year” in Business Organizations (including LLCs and Partnerships).

For a complete description of the process for inclusion in Best Lawyers, please refer to:  bestlawyers.com/about/CT_Methodology.aspx

Attorney Samuel L. Braunstein provides legal counsel to businesses and families in the greater Fairfield, Connecticut area, including the communities of Ansonia, Bridgeport, Derby, Easton, Milford, Monroe, Norwalk, Ridgefield, Shelton, Southport, Stratford, Trumbull, Weston, Westport and Wilton.